Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
170.0018 Base Year Values—Combination. When a parcel with a base year value and enrolled lower current market value is combined with parcels enrolled at their factored base year value, the base year value for the combined parcels should be a total base year value that reflects the base year value of each parcel. The lower current market value of the one parcel before combination should not be used to determine the combined parcel's base year value. C 9/9/1996.