Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0031

390.0031 Evidence of Value. Evidence of value coming to light after a lien date may not be used to establish a basis for an escape assessment if the evidence was not in existence on the lien date and could not, therefore, have been considered when establishing the lien date value. C 3/4/1987.