Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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850.0000 VALUE

Annotation 850.0090

850.0090 Transferable Development Rights. Whether or not the base year value of the property of a seller of transferable development rights (TDRs) should be reduced depends upon whether, as a factual matter, the base year value reflected any value for such TDRs. C 2/22/1994.