TITLE V
TAXATION
CHAPTER 75
APPRAISAL OF TAXABLE PROPERTY
Residences in Industrial or Commercial Zone
Section 75:13
75:13 Valuation for Computing Equalized Value. –
In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any residence which is so appraised under this subdivision.
Source.
1977, 538:2, eff. Sept. 13, 1977.