Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0008 Change in Use. Physical alterations to a structure that permit a change in use from one of the five general classifications of use types, i.e., agricultural, residential, commercial, industrial, and recreational, to another, or from one sub-use type to another, constitute new construction. Examples of sub-use types in the commercial use classification are office buildings, retail stores, food sales, and service and repair shops. C 5/3/1985.