Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > N > 610.0000 NEWLY CONSTRUCTED PROPERTY > 610.0075

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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N

610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0075

610.0075 Rebricking Furnace. The rebricking of the throat area of a commercial furnace every three or four years constitutes routine maintenance; whereas the shut-down of the furnace every eight years for a month during which time 50 percent to 90 percent of the furnace bricks are replaced constitutes "major rehabilitation" subject to reappraisal. C 6/9/1983.