Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > N > 610.0000 NEWLY CONSTRUCTED PROPERTY > 610.0045

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0045

610.0045 Improvement Alterations. An increase in net income following the alteration of an improvement does not, in and of itself, satisfy the test for determining whether or not the alteration constitutes "new construction." C 8/6/1982.