Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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L

550.0000 LANDS OWNED BY LOCAL GOVERNMENTS THAT ARE OUTSIDE THEIR BOUNDARIES

Annotation 550.0026

550.0026 Valuation. If the 1967 fair market value and the 1975 base year value are not available from earlier rolls, it is permissible to reconstruct those values in the process of performing current valuation so long as those values are derived from comparable assessments that were made at that time. C 11/22/1996.