Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0310 Tenant Improvements. A supplemental assessment, whether based on taxpayer-supplied information or other data, requires the assessor to provide the statutory notice to the assessee. The assessor may enroll, the assessee may challenge, and the assessment appeals board may determine only the value of tenant improvements subject to the supplemental assessment. C 10/30/1990.