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What is a supplementary assessment?
! K9 o( A c$ `% ~6 LA supplementary assessment is an additional assessment (increase in value) resulting from property improvements or changes, which were not reflected in the property tax bill for the current year and occurred after the return of the assessment roll. A supplementary assessment can be processed for the following reasons:
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* There is an increase in property value because of a new building or improvement;' v) t/ K- \: t, |4 m# N, f
* A property ceases to be exempt from taxation or ceases to be eligible for assessment at the farm value, managed forest, or conservation lands;& x& y: e3 y0 {1 \; }' k
* A property ceases to be classified in a subclass of real property, farmlands awaiting development, commercial or industrial vacant land;7 m' U# s2 p- W" |; T
* A property becomes liable for taxation in a different property class. |
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发表于 2006-9-18 20:41
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