Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0051 Land. The reclamation of alkaline soil, whereby unproductive land is made usable for agricultural purposes, results in an alteration of the land and conversion thereof to a different use. Since such reclamation normally takes several years, it should be treated as construction in progress on the corresponding lien dates until completed. C 8/10/1981.