Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0046 Applicability. The new base-year value of a newly constructed swimming pool begun prior to July 1, 1983, and completed subsequent thereto is subject to supplemental assessment in the amount of the value added by the new construction. Although construction commenced prior to the July 1, 1983, effective date for the supplemental roll legislation, the triggering event is the completion of new construction. LTA 3/16/1984 (No. 84/33).