Tax Type
Local Taxes
Property Tax
Description
Voluntary Removal of Dwelling; Adjustment of Current Assessment
Topic
Basis of Tax
Local Power to Tax
Local Taxes Discussion
Property Subject to Tax
Date Issued
10-02-1967
A land owner who voluntarily moves his house from his land after an assessment has been made is not entitled to an adjustment of the real estate tax liability which has already been determined. The tax is determined January 1 each year and although it is not due and payable until a much later date an adjustment may not be made for the current year but only for the succeeding years.
Section 58-813 provides for the correction of the assessment for the next year succeeding the one in which the building was removed and the reduction in value occurred.
Attorney General's Opinion