Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > N > 610.0000 NEWLY CONSTRUCTED PROPERTY > 610.0008

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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N

610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0008

610.0008 Change in Use. Physical alterations to a structure that permit a change in use from one of the five general classifications of use types, i.e., agricultural, residential, commercial, industrial, and recreational, to another, or from one sub-use type to another, constitute new construction. Examples of sub-use types in the commercial use classification are office buildings, retail stores, food sales, and service and repair shops. C 5/3/1985.