Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
A B C D E F G H I L M N O P R S T U V W
V
850.0000 VALUE
Annotation 850.0080
850.0080 Taxable Value Less than Trended Base Year Value. The enrollment of a taxable value that is less than the trended base year value does not establish a new base year value when the decline in value is attributable to economic conditions. LTA 8/28/1979 (No. 79/143).