Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > C > 285.0000 CORRECTIONS > 285.0017

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

C

285.0000 CORRECTIONS

Annotation 285.0017

285.0017 Base Year Values. An assessor may correct a base year value and adjust assessments retroactively using the corrected base year value when he finds that a former owner committed fraud which resulted in the establishment of an erroneous base year value. The tax collector may then cancel levied, but unpaid taxes based on the assessor's corrections. C 1/10/1997.