Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

N

610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0075

610.0075 Rebricking Furnace. The rebricking of the throat area of a commercial furnace every three or four years constitutes routine maintenance; whereas the shut-down of the furnace every eight years for a month during which time 50 percent to 90 percent of the furnace bricks are replaced constitutes "major rehabilitation" subject to reappraisal. C 6/9/1983.