Tax Type
Local Taxes
Property Tax
Description
Method of Assessment;Replacement of Board of Assessors
Topic
Basis of Tax
Local Power to Tax
Local Taxes Discussion
Date Issued
03-12-1974
A city may undertake a reassessment of real property over a two-year period so long as uniformity is maintained (that is, provided the new appraisals do not take effect until the entire assessment has been completed). In addition, the city may neither adopt a biennial assessment cycle nor replace the board of assessors with a city assessor and board of equalization without appropriate legislation by the General Assembly authorizing such a change.
Attorney General's Opinion