Tax Type
Local Taxes
Property Tax
Description
Assessment;New Construction
Topic
Computation of Tax
Local Power to Tax
Local Taxes Discussion
Property Subject to Tax
Date Issued
07-08-1974
If new construction is assessed between years of general reassessment, the assessment must be determined according to standards of value employed during the last general assessment rather than the current fair market value in order to assure uniformity of assessment.
Attorney General's Opinion