Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0093 Fixtures. As of August 1, 1987, fixtures which are normally valued as separate appraisal units from structures are no longer subject to supplemental assessments. However, fixtures included with other property in a single appraisal unit which changes ownership or which is newly constructed are not excluded from the supplemental assessment of the entire unit. C 6/28/1989.