Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
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.