Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0093

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.