Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
285.0017 Base Year Values. An assessor may correct a base year value and adjust assessments retroactively using the corrected base year value when he finds that a former owner committed fraud which resulted in the establishment of an erroneous base year value. The tax collector may then cancel levied, but unpaid taxes based on the assessor's corrections. C 1/10/1997.