Laws, Regulations & Annotations

S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0310

790.0310 Tenant Improvements. A supplemental assessment, whether based on taxpayer-supplied information or other data, requires the assessor to provide the statutory notice to the assessee. The assessor may enroll, the assessee may challenge, and the assessment appeals board may determine only the value of tenant improvements subject to the supplemental assessment. C 10/30/1990.