Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > N > 610.0000 NEWLY CONSTRUCTED PROPERTY > 610.0051

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0051

610.0051 Land. The reclamation of alkaline soil, whereby unproductive land is made usable for agricultural purposes, results in an alteration of the land and conversion thereof to a different use. Since such reclamation normally takes several years, it should be treated as construction in progress on the corresponding lien dates until completed. C 8/10/1981.