Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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N

610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0023

610.0023 Development or Use Permits. Increases in value which result from the issuance of development or use permits such as permits for water and/or sewer service are similar to value increases that result from zoning changes and are similarly not includable in the base year value until the property changes ownership. LTA 5/9/1991 (No. 91/37); C 4/28/2005.