Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
390.0000 ESCAPE ASSESSMENTS
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.