A. 1948 2
4. "TAX" MEANS A CHARGE IMPOSED UPON REAL PROPERTY BY OR ON BEHALF OF
A COUNTY, CITY, TOWN, VILLAGE, OR SCHOOL DISTRICT FOR MUNICIPAL OR
SCHOOL DISTRICT PURPOSES, INCLUDING A SPECIAL AD VALOREM LEVY IMPOSED ON
BEHALF OF ANY OTHER SPECIAL DISTRICT, BUT DOES NOT INCLUDE A SPECIAL
ASSESSMENT.
S 1711. ADOPTION OF ARTICLE. 1. THE COUNTY LEGISLATURE OF ANY COUNTY
MAY ADOPT A LOCAL LAW, WITHOUT REFERENDUM, TO PROVIDE THAT THE REAL
PROPERTY TAXES WITHIN THE CITIES, TOWNS, AND VILLAGES THEREIN SHALL BE
ADMINISTERED IN ACCORDANCE WITH THE PROVISIONS OF THIS ARTICLE. A COPY
OF SUCH LOCAL LAW SHALL BE FILED WITH THE CHIEF EXECUTIVE OFFICER OF
EACH ASSESSING UNIT THEREIN AND WITH THE STATE BOARD WITHIN THIRTY DAYS
OF THE ADOPTION THEREOF.
2. EACH ASSESSING UNIT WITHIN SUCH COUNTY SHALL ADOPT AN ASSESSMENT
ROLL WITH FULL VALUE ASSESSMENTS THEREON. THESE FULL VALUE ASSESSMENTS
SHALL BE ENTERED ON THE FIRST FINAL ASSESSMENT ROLL TO BE COMPLETED ON
OR AFTER AUGUST FIRST OF THE THIRD CALENDAR YEAR FOLLOWING THE ADOPTION
OF A LOCAL LAW PURSUANT TO SUBDIVISION ONE OF THIS SECTION. VALUATION
DATA ARE TO BE PROVIDED TO EACH ASSESSING UNIT BY THE COUNTY AS PART OF
THE COUNTY-WIDE REVALUATION PROGRAM TO ENABLE EACH ASSESSING UNIT WITHIN
THE COUNTY TO TIMELY ADOPT A FULL VALUE ASSESSMENT ROLL AS REQUIRED BY
THIS ARTICLE.
3. EACH ASSESSING UNIT WITHIN THE COUNTY SHALL CONDUCT AN UPDATE OF
ASSESSMENTS EVERY FIVE YEARS PURSUANT TO THE PROVISIONS OF SECTION
SEVENTEEN HUNDRED TWENTY OF THIS ARTICLE. VALUATION DATA ARE TO BE
SHARED WITH THE COUNTY AND WITH OTHER ASSESSING UNITS WITHIN THE COUNTY.
S 1712. APPLICABILITY; SCOPE OF ARTICLE. 1. THE PROVISIONS OF THIS
ARTICLE SHALL APPLY TO A COUNTY WHICH ENACTS A LOCAL LAW PURSUANT TO
SECTION SEVENTEEN HUNDRED ELEVEN OF THIS TITLE AND TO EACH MUNICIPAL
CORPORATION WHICH IS WHOLLY CONTAINED THEREIN.
2. NOTWITHSTANDING THE PROVISIONS OF ARTICLE TWENTY OF THIS CHAPTER,
TO THE EXTENT THAT ANY PROVISION OF THIS ARTICLE MAY CONFLICT WITH
ANOTHER PROVISION OF THIS CHAPTER OR ANY OTHER LAW PERTAINING TO REAL
PROPERTY TAX ADMINISTRATION, THE PROVISIONS OF THIS ARTICLE SHALL
CONTROL.
3. THE PROVISIONS OF ARTICLE NINETEEN OF THIS CHAPTER ARE NOT APPLICA-
BLE TO A COUNTY WHICH HAS ADOPTED A LOCAL LAW PURSUANT TO SECTION SEVEN-
TEEN HUNDRED ELEVEN OF THIS TITLE AND EACH MUNICIPAL CORPORATION WHICH
IS WHOLLY CONTAINED THEREIN.
S 1713. COUNTY REVALUATION COMMISSION. 1. ESTABLISHMENT. THE LOCAL LAW
ADOPTED PURSUANT TO SECTION SEVENTEEN HUNDRED ELEVEN OF THIS TITLE SHALL
INCLUDE PROVISIONS ESTABLISHING A COUNTY REVALUATION COMMISSION WHICH
SHALL OVERSEE A COUNTY-WIDE REVALUATION TO BE COMPLETED AT THE EXPENSE
OF THE COUNTY.
2. MEMBERSHIP. (A) THE COUNTY REVALUATION COMMISSION SHALL CONSIST OF
AT LEAST FIVE MEMBERS, APPOINTED BY EITHER THE COUNTY EXECUTIVE, SUBJECT
TO THE CONFIRMATION OF THE COUNTY GOVERNING BODY, OR THE COUNTY GOVERN-
ING BODY, IF THE COUNTY HAS NOT ELECTED A COUNTY EXECUTIVE. THERE MAY BE
AS MANY MEMBERS OF THE COMMISSION AS THERE ARE ASSESSING UNITS WITHIN
THE COUNTY PLUS FIVE; PROVIDED, HOWEVER, THAT EACH ASSESSING UNIT NEED
NOT BE REPRESENTED ON THE COMMISSION, NOR NEED ASSESSING UNITS BE
REPRESENTED IN EQUAL NUMBER, IF THE LOCAL LAW DOES NOT SO PROVIDE. THE
COMMISSION SHALL MEET AT LEAST ONCE IN EACH CALENDAR MONTH UNTIL A COUN-
TY-WIDE REVALUATION IS COMPLETED.
(B) NO MEMBER OF THE COMMISSION SHALL BE AN EMPLOYEE OR ELECTED OFFI-
CIAL OF THE COUNTY.
A. 1948 3
(C) EACH MEMBER OF THE COMMISSION SHALL TAKE AN OATH OF OFFICE PRIOR
TO SERVICE AS A MEMBER.
(D) THE APPOINTING AUTHORITY SHALL DESIGNATE ONE OF THE MEMBERS OF THE
COMMISSION TO SERVE AS CHAIRPERSON. THE COMMISSION SHALL CHOOSE FROM
AMONG ITS MEMBERS ALL SUCH OTHER OFFICERS THE COMMISSION DEEMS NECES-
SARY, INCLUDING A SECRETARY TO PROVIDE FOR PUBLIC NOTICE OF THE TIME AND
PLACE OF EACH MEETING AND TO KEEP FULL AND ACCURATE RECORDS OF EACH
MEETING.
3. POWERS AND DUTIES. (A) THE COUNTY REVALUATION COMMISSION SHALL HAVE
FULL AUTHORITY TO TAKE ALL NECESSARY STEPS FOR IMPLEMENTATION OF THE
COUNTY-WIDE REVALUATION; PROVIDED, HOWEVER, THAT THE COMMISSION SHALL
HAVE NO AUTHORITY TO REVIEW THE VALUATION OR EXEMPT STATUS OF ANY INDI-
VIDUAL PARCEL AS ESTABLISHED BY AN ASSESSOR OR BOARD OF ASSESSMENT
REVIEW IN THE COUNTY.
(B) THE COMMISSION MAY APPOINT A STAFF OR CONTRACT FOR TECHNICAL
SERVICES TO PERFORM SUCH DUTIES AS ARE NECESSARY TO ENABLE MEMBERS TO
PROPERLY AND EFFICIENTLY CARRY OUT THE PROVISIONS OF THIS ARTICLE,
SUBJECT TO BUDGETARY APPROPRIATIONS. NOTHING IN THIS SUBDIVISION SHALL
BE CONSTRUED TO PREVENT A COUNTY FROM ASSIGNING EXISTING COUNTY PERSON-
NEL TO ASSIST THE COMMISSION IN LIEU OF ADDITIONAL BUDGETARY APPROPRI-
ATIONS.
4. CESSATION. THE COUNTY REVALUATION COMMISSION SHALL CEASE TO EXIST
UPON COMPLETION OF THE COUNTY-WIDE REVALUATION.
TITLE 2
ASSESSMENT ADMINISTRATION
SECTION 1720. STANDARD OF ASSESSMENT; VALUATION DATE.
1721. TAXABLE STATUS DATE.
1722. REVIEW OF ASSESSMENTS.
1723. STATE EQUALIZATION RATES.
1724. APPORTIONMENT OF TAXES.
1725. REVIEW OF COMPLIANCE BY COUNTY.
1726. CONDOMINIUM ASSESSMENTS.
S 1720. STANDARD OF ASSESSMENT; VALUATION DATE. 1. ALL REAL PROPERTY
SUBJECT TO TAXATION IN EACH ASSESSING UNIT TO WHICH THIS ARTICLE APPLIES
SHALL BE ASSESSED AT ITS FULL VALUE AS OF THE FIRST DAY OF JANUARY OF
THE YEAR PRECEDING THE YEAR IN WHICH THE INITIAL REVALUATION IS IMPLE-
MENTED, AND AS OF THE FIRST DAY OF JANUARY IN EVERY FIFTH YEAR THEREAFT-
ER. THE VALUATION DATE SHALL BE IMPRINTED OR OTHERWISE INDICATED AT THE
TOP OF EACH PAGE OF EACH VOLUME OF THE ASSESSMENT ROLL.
2. AT ANY TIME WITHIN THE FIVE YEAR CYCLE, AN ASSESSOR MAY ADJUST THE
ASSESSMENT OF ANY PARCEL IF THE VALUE OF THE PARCEL HAS BEEN SUBSTAN-
TIALLY AFFECTED BY A CHANGE IN PHYSICAL CONDITION, BY A CHANGE IN STATE
OR LOCAL LAND USE REGULATION, OR BY EXTRAORDINARY PHYSICAL CHANGES IN
THE AREA IN WHICH THE PROPERTY IS LOCATED. THE ADJUSTED ASSESSMENT SHALL
BE COMPUTED AS IF THE CHANGE HAD EXISTED AS OF THE VALUATION DATE OF THE
ASSESSING UNIT.
S 1721. TAXABLE STATUS DATE. THE TAXABLE STATUS OF REAL PROPERTY IN
EACH ASSESSING UNIT TO WHICH THIS ARTICLE APPLIES SHALL BE DETERMINED
ANNUALLY ACCORDING TO ITS CONDITION AND OWNERSHIP AS OF THE FIRST OF
MARCH, AND THE VALUATION THEREOF SHALL BE DETERMINED AS OF THE PRECEDING
JANUARY FIRST, AS PROVIDED IN SECTION SEVENTEEN HUNDRED TWENTY OF THIS
TITLE. THE DATE OF TAXABLE STATUS OF REAL PROPERTY CONTAINED ON ANY
ASSESSMENT ROLL SHALL BE IMPRINTED OR OTHERWISE INDICATED AT THE TOP OF
EACH PAGE OF EACH VOLUME OF SUCH ROLL.
S 1722. REVIEW OF ASSESSMENTS. 1. ADMINISTRATIVE REVIEW OF ASSESSMENTS
SHALL BE AVAILABLE IN ACCORDANCE WITH THE PROVISIONS OF TITLE ONE-A OF
A. 1948 4
ARTICLE FIVE OF THIS CHAPTER, SUBJECT TO THE PROVISIONS OF SUBDIVISION
THREE OF THIS SECTION.
2. JUDICIAL REVIEW OF ASSESSMENTS SHALL BE AVAILABLE IN ACCORDANCE
WITH THE PROVISIONS OF TITLES ONE AND ONE-A OF ARTICLE SEVEN OF THIS
CHAPTER, SUBJECT TO THE PROVISIONS OF SUBDIVISION THREE OF THIS SECTION.
3. AN ASSESSMENT MAY BE CHALLENGED ON THE GROUNDS OF INEQUALITY ONLY
IF (A) THE COUNTY HAS DETERMINED PURSUANT TO SECTION SEVENTEEN HUNDRED
TWENTY-FIVE OF THIS TITLE THAT THE ASSESSING UNIT IS NOT IN COMPLIANCE
WITH THE REQUIREMENTS OF SECTION SEVENTEEN HUNDRED TWENTY OF THIS TITLE,
AND SUCH DETERMINATION, IF TIMELY CHALLENGED BY THE ASSESSING UNIT, IS
UPHELD ON APPEAL, AS PROVIDED FOR IN SECTION SEVENTEEN HUNDRED
TWENTY-FIVE OF THIS TITLE OR (B) THE COMPLAINANT DEMONSTRATES BY CLEAR
AND COMPELLING EVIDENCE THAT THE ASSESSING UNIT IS NOT IN COMPLIANCE
WITH THE REQUIREMENTS OF SUCH SECTION. FOR PURPOSES OF THIS SUBDIVISION,
THE TERM "CLEAR AND COMPELLING EVIDENCE" SHALL INCLUDE A STRATIFIED
RANDOM SAMPLE COMPLYING WITH THE REQUIREMENTS OF SUBDIVISION THREE OF
SECTION SEVEN HUNDRED TWENTY OF THIS CHAPTER, BUT SHALL NOT INCLUDE THE
STATE EQUALIZATION RATE OR THE RESIDENTIAL ASSESSMENT RATIO.
S 1723. STATE EQUALIZATION RATES. STATE EQUALIZATION RATES FOR ASSESS-
ING UNITS IN A COUNTY WHICH IS SUBJECT TO THE PROVISIONS OF THIS ARTICLE
SHALL BE DETERMINED IN THE MANNER SET FORTH IN ARTICLE TWELVE OF THIS
CHAPTER, SUBJECT TO THE FOLLOWING:
1. MARKET VALUE SURVEYS. THE STATE BOARD SHALL CONDUCT EACH MARKET
VALUE SURVEY WITHIN THE COUNTY BY SAMPLING THE RATIO OF ASSESSMENTS TO
MARKET VALUES FOR EACH MAJOR TYPE OF TAXABLE REAL PROPERTY IN THE COUN-
TY.
2. IDENTICAL EQUALIZATION RATES. THE STATE BOARD SHALL ESTABLISH IDEN-
TICAL EQUALIZATION RATES FOR ALL OF THE ASSESSING UNITS IN THE COUNTY.
3. ADMINISTRATIVE REVIEW. (A) IF AN ASSESSING UNIT IN THE COUNTY FILES
A COMPLAINT WITH THE STATE BOARD AGAINST A TENTATIVE EQUALIZATION RATE,
IT SHALL SIMULTANEOUSLY, IN ADDITION TO ANY OTHER REQUIREMENT, SERVE A
COPY OF ITS COMPLAINT UPON ALL OF THE OTHER ASSESSING UNITS IN THE COUN-
TY.
(B) IF AN ASSESSING UNIT SHOULD WISH TO SUPPORT, OBJECT TO, OR EXPRESS
AN OPINION ON A COMPLAINT FILED BY ANOTHER ASSESSING UNIT IN THE COUNTY,
IT SHALL HAVE THE RIGHT TO FILE WRITTEN STATEMENTS WITH THE STATE BOARD
ON OR BEFORE THE DATE ON WHICH THE COMPLAINT IS SCHEDULED TO BE HEARD.
SIMULTANEOUSLY, A COPY OF ANY SUCH STATEMENTS SHALL BE SERVED UPON ALL
OF THE OTHER ASSESSING UNITS IN THE COUNTY.
(C) ANY CHANGE MADE TO THE TENTATIVE EQUALIZATION RATE AS A RESULT OF
ADMINISTRATIVE REVIEW SHALL APPLY TO ALL OF THE ASSESSING UNITS IN THE
COUNTY.
4. JUDICIAL REVIEW. IF AN ASSESSING UNIT IN THE COUNTY PETITIONS FOR
JUDICIAL REVIEW OF A FINAL EQUALIZATION RATE, A COPY OF ITS PETITION
SHALL SIMULTANEOUSLY BE SERVED UPON THE OTHER ASSESSING UNITS IN THE
COUNTY. ANY CHANGE MADE TO THE FINAL EQUALIZATION RATE AS A RESULT OF
SUCH JUDICIAL REVIEW SHALL APPLY TO ALL OF THE ASSESSING UNITS IN THE
COUNTY.
S 1724. APPORTIONMENT OF TAXES. 1. WHEN A MUNICIPAL CORPORATION IS
WHOLLY CONTAINED WITHIN TWO OR MORE ASSESSING UNITS TO WHICH THIS ARTI-
CLE IS APPLICABLE, THE TAXES OF THE MUNICIPAL CORPORATION SHALL BE
APPORTIONED BETWEEN OR AMONG SUCH ASSESSING UNITS AS FOLLOWS:
(A) IF THE MUNICIPAL CORPORATION HAS NOT ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE LEVIED DIRECTLY
UPON THE TAXABLE ASSESSED VALUATIONS APPEARING ON THE ASSESSMENT ROLLS,
A. 1948 5
SUBJECT TO THE PROVISIONS OF SUBDIVISION THREE OF SECTION SEVENTEEN
HUNDRED TWENTY-FIVE OF THIS TITLE.
(B) IF THE MUNICIPAL CORPORATION HAS ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE ALLOCATED IN THE
MANNER PROVIDED THEREIN, SUBJECT TO THE PROVISIONS OF SUBDIVISION THREE
OF SECTION SEVENTEEN HUNDRED TWENTY-FIVE OF THIS TITLE.
2. WHEN A SPLIT TAX DISTRICT HAS NOT ESTABLISHED CLASSIFIED TAX RATES
PURSUANT TO SECTION SEVENTEEN HUNDRED THIRTY-THREE OF THIS ARTICLE, THE
TAXES OF THE SPLIT TAX DISTRICT SHALL BE APPORTIONED AS FOLLOWS:
(A) THE ASSESSING UNITS IN THE COUNTY TO WHICH THIS ARTICLE APPLIES
SHALL BE TREATED COLLECTIVELY AS IF THEY WERE A SINGLE UNIT, AND TAXES
SHALL BE APPORTIONED BETWEEN OR AMONG THAT SINGLE UNIT AND ALL OTHER
ASSESSING UNITS IN THE MANNER OTHERWISE PROVIDED BY LAW.
(B) WITHIN THE COUNTY TO WHICH THIS ARTICLE APPLIES, TAXES SHALL BE
LEVIED DIRECTLY UPON THE TAXABLE ASSESSED VALUATIONS APPEARING ON THE
ASSESSMENT ROLLS, SUBJECT TO THE PROVISIONS OF SUBDIVISION THREE OF
SECTION SEVENTEEN HUNDRED TWENTY-FIVE OF THIS TITLE.
S 1725. REVIEW OF COMPLIANCE BY COUNTY. 1. SCOPE OF REVIEW. WITHIN
THIRTY DAYS AFTER THE FILING OF A FINAL ASSESSMENT ROLL BY ANY ASSESSING
UNIT, THE COUNTY SHALL REVIEW SUCH ROLL TO DETERMINE WHETHER OR NOT THE
ASSESSING UNIT IS IN COMPLIANCE WITH THE REQUIREMENTS OF SECTION SEVEN-
TEEN HUNDRED TWENTY OF THIS TITLE. IN CONDUCTING SUCH REVIEW, THE COUNTY
SHALL CONSIDER THE OVERALL LEVEL OF ASSESSMENT, THE UNIFORMITY OF
ASSESSMENTS, AND THE AMOUNT OF TIME THAT HAS PASSED SINCE THE LAST
REVALUATION OR UPDATE.
2. COMPLIANCE. WHEN THE COUNTY DETERMINES THAT THE ASSESSING UNIT IS
IN COMPLIANCE WITH THE REQUIREMENTS OF SECTION SEVENTEEN HUNDRED TWENTY
OF THIS TITLE, A PERCENTAGE OF ONE HUNDRED PERCENT SHALL BE USED FOR THE
EQUALIZATION OF ASSESSMENTS OF SPECIAL FRANCHISE PROPERTY, ASSESSMENTS
OF TAXABLE STATE LAND, RAILROAD CEILINGS, AND ANY OTHER ASSESSMENT,
CEILING, EXEMPTION, OR VALUE FOR WHICH ANY STATUTE WOULD OTHERWISE
REQUIRE APPLICATION OF A STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION
RATE.
3. NON-COMPLIANCE. (A) WHEN THE COUNTY DETERMINES THAT AN ASSESSING
UNIT IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF SECTION SEVENTEEN
HUNDRED TWENTY OF THIS TITLE, THE COUNTY, AFTER CONSULTING WITH SUCH
ASSESSING UNIT, MAY REQUEST THE PUBLIC OFFICIAL HAVING CUSTODY OF THAT
ASSESSMENT ROLL OR ANY TAX LEVYING BODY TO TAKE ANY ACTIONS THAT ARE
NECESSARY TO PROVIDE FOR AN EQUITABLE APPORTIONMENT OF TAXES LEVIED
AGAINST THE ASSESSMENTS APPEARING ON THAT ASSESSMENT ROLL AND MAY
REQUEST THAT THE ASSESSOR AND THE ASSESSING UNIT TAKE ANY STEPS NECES-
SARY TO ENSURE THAT THE NEXT ASSESSMENT ROLL PREPARED IS IN COMPLIANCE
WITH THE REQUIREMENTS OF SECTION SEVENTEEN HUNDRED TWENTY OF THIS TITLE.
IF SUCH ACTIONS CANNOT BE TAKEN PRIOR TO THE EXTENSION OF TAXES FOR THAT
FISCAL YEAR, THE TAX LEVYING BODY MAY CAUSE THE LEVY FOR THE ENSUING
FISCAL YEAR TO BE ADJUSTED TO ACCOUNT FOR THE IMPROPER APPORTIONMENTS,
UPON NOTICE TO THE STATE BOARD.
(B) IN THE EVENT THAT THE ASSESSING UNIT DOES NOT AGREE WITH THE COUN-
TY'S DETERMINATION OR RECOMMENDED COURSE OF ACTION, SUCH ASSESSING UNIT
MAY REQUEST FURTHER REVIEW OF THE MATTER BY THE MUNICIPAL COMPLIANCE
APPEALS PANEL AUTHORIZED PURSUANT TO SUBDIVISION FOUR OF THIS SECTION.
4. MUNICIPAL COMPLIANCE APPEALS PANEL. (A) THE MUNICIPAL COMPLIANCE
APPEALS PANEL SHALL ADJUDICATE DISPUTES BETWEEN THE COUNTY AND AN
ASSESSING UNIT WITHIN THE COUNTY REGARDING COMPLIANCE WITH THE REQUIRE-
MENTS OF SECTION SEVENTEEN HUNDRED TWENTY OF THIS TITLE.
A. 1948 6
(B) THE MUNICIPAL COMPLIANCE APPEALS PANEL SHALL BE COMPOSED OF FIVE
MEMBERS, EACH BEING A RESIDENT OF A DIFFERENT ASSESSING UNIT WITHIN THE
COUNTY. SUCH MEMBERS SHALL BE APPOINTED BY EITHER THE COUNTY EXECUTIVE,
SUBJECT TO THE CONFIRMATION OF THE COUNTY GOVERNING BODY, OR THE COUNTY
GOVERNING BODY, IF THE COUNTY HAS NOT ELECTED A COUNTY EXECUTIVE. EACH
OF THE MEMBERS SHALL BE APPOINTED ON THE WRITTEN RECOMMENDATION OF THE
CHIEF EXECUTIVE OFFICER OF THE ASSESSING UNIT BEING REPRESENTED.
PROVISION SHALL ALSO BE MADE FOR THE APPOINTMENT, IN THE MANNER PROVIDED
IN THIS PARAGRAPH, OF ONE ALTERNATE MEMBER TO SERVE IN THE EVENT OF THE
RECUSAL OR ABSENCE OF A REGULAR MEMBER OF THE COMPLIANCE APPEALS PANEL.
(C) EACH MEMBER SHALL SERVE A THREE YEAR TERM AND SHALL CONTINUE TO
HOLD OFFICE UNTIL HIS OR HER SUCCESSOR IS APPOINTED AND DULY QUALIFIED.
A MEMBER CHOSEN TO FILL A VACANCY CREATED OTHERWISE THAN BY EXPIRATION
OF A TERM SHALL BE APPOINTED FOR THE UNEXPIRED TERM OF THE MEMBER WHOM
HE OR SHE IS TO SUCCEED. AN ASSESSING UNIT SHALL NOT BE REPRESENTED ON
THE PANEL FOR MORE THAN ONE TERM UNTIL SUCH TIME AS ALL OTHER ASSESSING
UNITS HAVE BEEN REPRESENTED ON SUCH PANEL.
(D) NO MEMBER OF THE PANEL SHALL BE AN EMPLOYEE OR AN ELECTED OFFICIAL
OF THE COUNTY. EACH MEMBER OF THE PANEL SHALL TAKE AN OATH OF OFFICE
PRIOR TO SERVICE AS A MEMBER. THE APPOINTING AUTHORITY SHALL DESIGNATE
ONE OF THE MEMBERS OF THE PANEL TO SERVE AS CHAIRPERSON. THE PANEL SHALL
HAVE THE POWER AND DUTY TO ADOPT AND AMEND SUITABLE PROCEDURAL RULES
WITH RESPECT TO THE FUNCTIONING OF THE PANEL AND THE SETTING OF TIME
LIMITS FOR THE HEARING OF APPEALS, THE RENDERING OF DECISIONS, AND THE
FILING OF DECISIONS OF THE PANEL WITH THE CLERK OF THE COUNTY AND THE
CLERK OF ALL MUNICIPALITIES WITHIN THE COUNTY.
5. APPEAL TO STATE BOARD. ANY MUNICIPAL CORPORATION ADVERSELY AFFECTED
BY ANY ACTION, OR LACK OF ACTION, BY THE COUNTY PURSUANT TO THIS SECTION
OR ANY DETERMINATION BY THE MUNICIPAL COMPLIANCE APPEALS PANEL MAY SEEK
REVIEW BY THE STATE BOARD IN THE MANNER PROVIDED BY TITLE ONE OF ARTICLE
EIGHT OF THIS CHAPTER. SUCH REVIEW MUST BE COMMENCED BY SERVICE OF A
COMPLAINT UPON THE STATE BOARD AND THE COUNTY WITHIN ONE HUNDRED TWENTY
DAYS OF THE ACTION OR LACK OF ACTION AT ISSUE. THE STANDARD OF REVIEW BY
THE STATE BOARD SHALL BE WHETHER OR NOT THE ACTION TAKEN RESULTED IN A
FAIR AND EQUITABLE APPORTIONMENT OF TAXES. THE STATE BOARD MAY ISSUE AN
ORDER DIRECTING CORRECTIVE ACTION NECESSARY FOR THE FAIR AND EQUITABLE
APPORTIONMENT OF TAXES. THE STATE BOARD SHALL PROVIDE BY RULE FOR THE
PROCEDURES TO BE FOLLOWED IN THE REVIEW OF COUNTY AND MUNICIPAL COMPLI-
ANCE APPEALS PANEL ACTIONS PURSUANT TO SUBDIVISIONS THREE AND FOUR OF
THIS SECTION.
6. CHANGE IN LEVEL OF ASSESSMENT FACTOR. THE COUNTY SHALL ESTABLISH
THE APPROPRIATE CHANGE IN LEVEL OF ASSESSMENT FACTOR, AS DEFINED IN
SECTION TWELVE HUNDRED TWENTY OF THIS CHAPTER, FOR EACH ASSESSING UNIT,
TO THE EXTENT REQUIRED FOR THE COMPUTATION OF ANY EXEMPTION FROM TAXA-
TION.
S 1726. CONDOMINIUM ASSESSMENTS. REAL PROPERTY OWNED ON A CONDOMINIUM
BASIS AND CLASSIFIED WITHIN CLASS ONE PURSUANT TO SECTION SEVENTEEN
HUNDRED THIRTY OF THIS ARTICLE SHALL BE ASSESSED PURSUANT TO THE
PROVISIONS OF THIS SECTION.
1. THE ASSESSOR OF AN ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
LOCATED SHALL COMPUTE AN ASSESSMENT WHICH WOULD BE PLACED ON SUCH PARCEL
PURSUANT TO THE PROVISIONS OF SECTION FIVE HUNDRED EIGHTY-ONE OF THIS
CHAPTER AND SECTION THREE HUNDRED THIRTY-NINE-Y OF THE REAL PROPERTY
LAW, WHICH VALUE SHALL BE KNOWN AS THE RESTRICTED ASSESSED VALUATION.
2. THE ASSESSOR OF AN ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
LOCATED SHALL COMPUTE AN ASSESSMENT WHICH WOULD BE PLACED ON SUCH PARCEL
A. 1948 7
WITHOUT REGARD TO THE RESTRICTIONS FOUND IN SECTION FIVE HUNDRED EIGHT-
Y-ONE OF THIS CHAPTER AND SECTION THREE HUNDRED THIRTY-NINE-Y OF THE
REAL PROPERTY LAW, WHICH VALUE SHALL BE KNOWN AS THE UNRESTRICTED
ASSESSED VALUATION.
3. THE ASSESSOR OF AN ASSESSING UNIT SHALL ENTER THE UNRESTRICTED
ASSESSED VALUATION ON THE ASSESSMENT ROLL OF SUCH ASSESSING UNIT AND THE
RESTRICTED ASSESSED VALUATION IN A SEPARATE COLUMN OF THE ASSESSMENT
ROLL OF SUCH ASSESSING UNIT.
4. A MUNICIPAL CORPORATION WHICH LEVIES TAXES PURSUANT TO SECTION
SEVENTEEN HUNDRED THIRTY-ONE OF THIS ARTICLE SHALL LEVY SUCH TAXES
AGAINST THE UNRESTRICTED ASSESSED VALUATION OF SUCH PARCELS FOR TAXES
IMPOSED BY OR ON BEHALF OF SUCH MUNICIPAL CORPORATION.
5. A MUNICIPAL CORPORATION WHICH DOES NOT LEVY TAXES PURSUANT TO
SECTION SEVENTEEN HUNDRED THIRTY-ONE OF THIS ARTICLE SHALL LEVY SUCH
TAXES AGAINST THE RESTRICTED ASSESSED VALUATION OF SUCH PARCELS FOR
TAXES LEVIED BY OR ON BEHALF OF SUCH MUNICIPAL CORPORATION.
TITLE 3
ALLOCATION OF TAXES AMONG CLASSES OF REAL PROPERTY
SECTION 1730. CLASSIFICATION OF REAL PROPERTY.
1731. ADOPTION OF CLASSIFIED TAX RATE SYSTEM.
1732. ESTABLISHMENT OF CLASS TAX SHARES AND CLASS TAX RATES.
1733. CLASSIFIED TAX RATES IN SPLIT TAX DISTRICTS.
1734. CORRECTION OF ERRONEOUS ALLOCATIONS.
S 1730. CLASSIFICATION OF REAL PROPERTY. 1. THE ASSESSOR OF EACH
ASSESSING UNIT SUBJECT TO THE PROVISIONS OF THIS ARTICLE, SHALL CLASSIFY
ALL REAL PROPERTY ON EACH ASSESSMENT ROLL AS FOLLOWS:
CLASS ONE: ALL ONE, TWO, AND THREE FAMILY RESIDENTIAL REAL PROPERTY,
INCLUDING SUCH DWELLINGS USED IN PART FOR NONRESIDENTIAL PURPOSES BUT
WHICH ARE USED PRIMARILY FOR RESIDENTIAL PURPOSES, EXCEPT SUCH PROPERTY
HELD IN COOPERATIVE FORM OF OWNERSHIP, AND ALL OTHER RESIDENTIAL REAL
PROPERTY HELD IN CONDOMINIUM FORM OF OWNERSHIP;
CLASS TWO: ALL OTHER RESIDENTIAL REAL PROPERTY, EXCEPT HOTELS AND
MOTELS AND OTHER SIMILAR COMMERCIAL PROPERTY;
CLASS THREE: ALL OTHER REAL PROPERTY WHICH IS NOT DESIGNATED AS CLASS
ONE OR CLASS TWO.
2. IN ADDITION TO ANY OTHER REQUIREMENTS OF LAW OR RULE OF THE STATE
BOARD, THE ASSESSMENT ROLL SHALL CONTAIN A SEPARATE COLUMN FOR THE ENTRY
OF THE CLASS DESIGNATION REQUIRED BY THIS SECTION. THE ASSESSOR SHALL
ENTER THE APPROPRIATE CLASS DESIGNATION IN THIS COLUMN FOR EACH PARCEL
LISTED ON THE ASSESSMENT ROLL.
3. THE DETERMINATION OF INCLUSION WITHIN A CLASS PURSUANT TO THIS
SECTION SHALL BE SUBJECT TO ADMINISTRATIVE AND JUDICIAL REVIEW AS
PROVIDED BY LAW FOR THE REVIEW OF ASSESSMENTS.
S 1731. ADOPTION OF CLASSIFIED TAX RATE SYSTEM. 1. (A) GENERALLY. A
MUNICIPAL CORPORATION TO WHICH THIS ARTICLE APPLIES MAY ADOPT A LOCAL
LAW, WITHOUT REFERENDUM, OR, IN THE CASE OF A SCHOOL DISTRICT, A RESOL-
UTION WITHOUT A PUBLIC HEARING, PROVIDING THAT TAXES OF SUCH MUNICIPAL
CORPORATION SHALL BE ALLOCATED AMONG THE REAL PROPERTY CLASSES USING TAX
SHARES ADOPTED PURSUANT TO THIS ARTICLE. SUCH LOCAL LAW OR RESOLUTION
SHALL BE ADOPTED NO LATER THAN THIRTY DAYS PRIOR TO THE FIRST LEVY OF
TAXES TO WHICH IT IS TO APPLY. A COPY OF SUCH LOCAL LAW OR RESOLUTION
SHALL BE FILED WITH THE STATE BOARD NO LATER THAN TEN DAYS AFTER THE
ADOPTION THEREOF. THEREAFTER, AND UNTIL SUCH TIME AS SUCH LOCAL LAW OR
RESOLUTION IS RESCINDED AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION,
THE GOVERNING BODY OF SUCH MUNICIPAL CORPORATION SHALL ESTABLISH CLASS
TAX SHARES FOR EACH CLASS IN THE MUNICIPAL CORPORATION IN THE MANNER
A. 1948 8
PRESCRIBED BY THIS ARTICLE AND SHALL ALLOCATE ITS TAXES TO EACH CLASS
ACCORDINGLY.
(B) SPECIAL DISTRICTS. WHERE A MUNICIPAL CORPORATION LEVIES A TAX ON
BEHALF OF A SPECIAL DISTRICT AND SUCH MUNICIPAL CORPORATION HAS ADOPTED
A LOCAL LAW PURSUANT TO THIS SECTION, THE GOVERNING BODY OF SUCH MUNICI-
PAL CORPORATION SHALL ESTABLISH CLASS TAX SHARES FOR EACH CLASS IN THE
SPECIAL DISTRICT IN THE MANNER PRESCRIBED IN SECTION SEVENTEEN HUNDRED
THIRTY-TWO OF THIS TITLE AND SHALL ALLOCATE TO EACH CLASS IN THE SPECIAL
DISTRICT A SHARE OF SUCH SPECIAL DISTRICT'S TAX EQUAL TO THE CLASS TAX
SHARE SO ESTABLISHED.
(C) SPLIT TAX DISTRICTS. A SPLIT TAX DISTRICT MAY ADOPT CLASSIFIED TAX
RATES IN THE MANNER PROVIDED BY SECTION SEVENTEEN HUNDRED THIRTY-THREE
OF THIS TITLE.
2. RESCISSION. A GOVERNING BODY OF A MUNICIPAL CORPORATION WHICH HAS
ADOPTED THE PROVISIONS OF THIS SECTION MAY BY LOCAL LAW, WITHOUT REFER-
ENDUM, OR, IN THE CASE OF A SCHOOL DISTRICT, BY RESOLUTION WITHOUT A
PUBLIC HEARING, ADOPTED NO LATER THAN THE LAST DATE PRESCRIBED BY LAW
FOR THE LEVY OF TAXES UPON AN ASSESSMENT ROLL TO WHICH THE CLASSIFIED
TAX RATE SYSTEM WOULD OTHERWISE BE APPLICABLE, DETERMINE THAT THE CLAS-
SIFIED TAX RATE SYSTEM SHALL NO LONGER APPLY TO ANY SUBSEQUENT LEVIES. A
COPY THEREOF SHALL BE FILED WITH THE STATE BOARD NO LATER THAN TEN DAYS
AFTER THE ADOPTION THEREOF.
S 1732. ESTABLISHMENT OF CLASS TAX SHARES AND CLASS TAX RATES. 1.
ANNUAL RESOLUTION. THE GOVERNING BODY OF A MUNICIPAL CORPORATION WHICH
HAS ADOPTED THE CLASSIFIED TAX RATE SYSTEM PURSUANT TO SECTION SEVENTEEN
HUNDRED THIRTY-ONE OF THIS TITLE SHALL ADOPT A RESOLUTION PRIOR TO OR
CONCURRENTLY WITH THE LEVY OF TAXES FOR EACH FISCAL YEAR, SETTING FORTH
THE CLASS ALLOCATION FACTORS, CLASS TAX SHARES, AND CLASS TAX RATES
ESTABLISHED FOR SUCH LEVY PURSUANT TO THIS SECTION. A COPY OF SUCH
RESOLUTION SHALL BE FILED WITH THE STATE BOARD NO LATER THAN TEN DAYS
AFTER THE ADOPTION THEREOF.
2. CURRENT PERCENTAGES. PRIOR TO ESTABLISHING THE CLASS ALLOCATION
FACTORS, THE GOVERNING BODY OR ITS DESIGNEE SHALL CALCULATE CURRENT
PERCENTAGES FOR EACH CLASS BY DIVIDING THE TAXABLE ASSESSED VALUE OF THE
REAL PROPERTY IN THE CLASS IN THE MUNICIPAL CORPORATION BY THE TAXABLE
ASSESSED VALUE OF ALL REAL PROPERTY IN THE MUNICIPAL CORPORATION. SUCH
TAXABLE ASSESSED VALUES SHALL BE DETERMINED ON THE BASIS OF THE FINAL
ASSESSMENT ROLL OR ROLLS ON WHICH TAXES ARE TO BE LEVIED.
3. ALLOCATION FACTORS. (A) THE GOVERNING BODY SHALL DETERMINE FOR EACH
LEVY THE PERCENTAGE OF THE TOTAL TAX LEVY TO BE ALLOCATED TO EACH CLASS,
WHICH PERCENTAGES SHALL BE THE CLASS ALLOCATION FACTORS FOR SUCH LEVY.
SUCH PERCENTAGES SHALL BE DETERMINED AT THE DISCRETION OF SUCH GOVERNING
BODY, SUBJECT TO THE FOLLOWING LIMITATIONS:
(I) THE CLASS ONE ALLOCATION FACTOR FOR ANY LEVY SHALL NOT BE LESS
THAN SEVENTY-FIVE PERCENT NOR GREATER THAN ONE HUNDRED PERCENT OF THE
CLASS ONE CURRENT PERCENTAGE.
(II) THE CLASS TWO ALLOCATION FACTOR FOR ANY LEVY SHALL NOT BE LESS
THAN SEVENTY-FIVE PERCENT NOR GREATER THAN ONE HUNDRED PERCENT OF THE
CLASS TWO CURRENT PERCENTAGE.
(III) THE CLASS THREE ALLOCATION FACTOR FOR ANY LEVY SHALL NOT BE LESS
THAN ONE HUNDRED PERCENT NOR GREATER THAN ONE HUNDRED TWENTY-FIVE
PERCENT OF THE CLASS THREE CURRENT PERCENTAGE.
(B) EACH CLASS ALLOCATION FACTOR SHALL BE STATED AS A PERCENTAGE,
EXPRESSED TO FIVE DECIMAL PLACES. THE SUM OF THE CLASS ALLOCATION
FACTORS FOR ANY LEVY SHALL BE EXACTLY EQUAL TO ONE HUNDRED PERCENT.
A. 1948 9
4. TAX SHARES. CLASS TAX SHARES SHALL BE DETERMINED FOR EACH CLASS BY
MULTIPLYING THE TOTAL AMOUNT OF THE TAX LEVY BY THE CLASS ALLOCATION
FACTOR FOR THE CLASS.
5. TAX RATES. CLASS TAX RATES SHALL BE DETERMINED FOR EACH CLASS BY
DIVIDING EACH CLASS TAX SHARE BY THE TAXABLE ASSESSED VALUE OF THE CLASS
IN THE MUNICIPAL CORPORATION.
6. WHERE A MUNICIPAL CORPORATION HAS ADOPTED CLASSIFIED TAX RATES
PURSUANT TO THIS SECTION, AND A TAXPAYER IS GRANTED A REFUND, PURSUANT
TO ARTICLE FIVE OR ARTICLE SEVEN OF THIS CHAPTER, OF SOME OR ALL OF THE
TAXES PAID TO SUCH MUNICIPAL CORPORATION, SUCH REFUND SHALL BE CHARGED
TO THE CLASS OF REAL PROPERTY WHICH INCLUDES THE AFFECTED PARCEL.
S 1733. CLASSIFIED TAX RATES IN SPLIT TAX DISTRICTS. 1. NOTICE OF
INTENT. (A) THE GOVERNING BODY OF A SPLIT TAX DISTRICT WHICH INTENDS TO
ESTABLISH CLASSIFIED TAX RATES SHALL FILE A NOTICE OF INTENT TO ESTAB-
LISH CLASSIFIED TAX RATES WITH EACH ASSESSOR OF AN ASSESSING UNIT
OUTSIDE OF A COUNTY WHICH HAS ADOPTED THE PROVISIONS OF THIS ARTICLE WHO
PREPARES AN ASSESSMENT ROLL USED IN WHOLE OR IN PART FOR THE LEVY OF
TAXES BY SUCH SPLIT TAX DISTRICT. THE NOTICE SHALL BE FILED WITH EACH
SUCH ASSESSOR ON OR BEFORE THE TAXABLE STATUS DATE OF THE FIRST ASSESS-
MENT ROLL TO WHICH CLASSIFIED TAX RATES MAY APPLY. A COPY OF THE NOTICE
OF INTENT SHALL ALSO BE FILED WITH THE COUNTY DIRECTOR OF REAL PROPERTY
TAX SERVICES OF EACH APPLICABLE COUNTY AND THE STATE BOARD.
(B) THE GOVERNING BODY OF A SPLIT TAX DISTRICT WHICH HAS FILED A
NOTICE OF INTENT PURSUANT TO THIS SUBDIVISION AND WHICH DOES NOT INTEND
TO ESTABLISH CLASSIFIED TAX RATES MAY CANCEL SUCH NOTICE OF INTENT;
PROVIDED THAT SUCH CANCELLATION SHALL NOT PROHIBIT A SUBSEQUENT FILING
OF THE NOTICE OF INTENT. A COPY OF SUCH CANCELLATION SHALL BE FILED WITH
THE APPROPRIATE ASSESSORS, COUNTY DIRECTOR OF REAL PROPERTY TAX
SERVICES, AND THE STATE BOARD.
2. CLASSIFICATION OF ASSESSMENT ROLLS; ASSESSOR CERTIFICATION. (A)
UPON RECEIVING NOTICE PURSUANT TO SUBDIVISION ONE OF THIS SECTION, EACH
ASSESSOR OF AN ASSESSING UNIT OUTSIDE OF A COUNTY WHICH HAS ADOPTED THE
PROVISIONS OF THIS ARTICLE WHO PREPARES AN ASSESSMENT ROLL USED IN WHOLE
OR IN PART FOR THE LEVY OF THE TAXES BY SUCH SPLIT TAX DISTRICT SHALL
CLASSIFY EACH PROPERTY LISTED ON SUCH ROLL OR ON THE PART THEREOF APPLI-
CABLE TO SUCH SPLIT TAX DISTRICT IN THE MANNER PROVIDED BY SECTION
SEVENTEEN HUNDRED THIRTY OF THIS TITLE. SUCH CLASSIFICATION OF INDIVID-
UAL PROPERTIES SHALL BE SUBJECT TO ADMINISTRATIVE AND JUDICIAL REVIEW
PURSUANT TO TITLE ONE-A OF ARTICLE FIVE AND TITLE ONE OF ARTICLE SEVEN
OF THIS CHAPTER.
(B) UPON COMPLETION AND FILING OF A FINAL ASSESSMENT ROLL CLASSIFIED
PURSUANT TO THIS SUBDIVISION, THE ASSESSOR SHALL CERTIFY TO THE AUTHORI-
TIES OF THE SPLIT TAX DISTRICT THE TOTAL ASSESSED VALUE AND TOTAL TAXA-
BLE ASSESSED VALUE OF THE REAL PROPERTY SUBJECT TO TAXATION FOR PURPOSES
OF THE SCHOOL DISTRICT IN EACH CLASS, AS DETERMINED FROM SUCH ASSESSMENT
ROLL OR PART THEREOF APPLICABLE TO THE SPLIT TAX DISTRICT.
(C) THE CLASSIFICATION AND CERTIFICATION REQUIREMENTS OF THIS SUBDIVI-
SION SHALL APPLY UNTIL THE GOVERNING BODY OF A SPLIT TAX DISTRICT EITHER
CANCELS THE NOTICE OF INTENT TO ESTABLISH CLASSIFIED TAX RATES PURSUANT
TO SUBDIVISION ONE OF THIS SECTION OR RESCINDS A RESOLUTION ADOPTING THE
PROVISIONS OF THIS SECTION PURSUANT TO SUBDIVISION FIVE OF THIS SECTION.
3. ADOPTION. (A) THE GOVERNING BODY OF A SPLIT TAX DISTRICT WHICH HAS
FILED A NOTICE OF INTENT PURSUANT TO SUBDIVISION ONE OF THIS SECTION MAY
ADOPT THE PROVISIONS OF THIS SECTION BY RESOLUTION, FOLLOWING A PUBLIC
HEARING, AT ANY TIME PRIOR TO THE LEVY OF THE DISTRICT'S TAXES. PRIOR
NOTICE OF SUCH HEARING SHALL BE PUBLISHED AT LEAST ONCE IN A NEWSPAPER
A. 1948 10
HAVING GENERAL CIRCULATION IN THE SPLIT TAX DISTRICT AND SHALL BE
PROVIDED TO THE GOVERNING BODY OF EACH CITY AND TOWN WHICH IS LOCATED
WHOLLY OR PARTIALLY WITHIN THE SPLIT TAX DISTRICT AND OUTSIDE THE COUNTY
WHICH HAS ADOPTED THE PROVISIONS OF THIS ARTICLE.
(B) ADOPTION OF SUCH RESOLUTION SHALL REQUIRE USE OF CLASSIFIED TAX
RATES CALCULATED PURSUANT TO SUBDIVISION FOUR OF THIS SECTION FOR ALL
SUBSEQUENT TAX LEVIES UNTIL SUCH RESOLUTION IS RESCINDED AS PROVIDED IN
SUBDIVISION FIVE OF THIS SECTION.
(C) A COPY OF SUCH RESOLUTION SHALL BE FILED WITH THE BODY, OFFICER,
OR EMPLOYEE THAT COMPUTES THE TAX RATES, THE COUNTY DIRECTOR OF REAL
PROPERTY TAX SERVICES OF EACH APPLICABLE COUNTY, AND THE STATE BOARD.
4. CALCULATION OF TAX RATES. (A) EQUALIZATION BY CLASS. THE TAX
AUTHORITIES SHALL DETERMINE FOR EACH CLASS THE TOTAL FULL VALUATION AND
TOTAL TAXABLE FULL VALUATION OF THE REAL PROPERTY SUBJECT TO TAXATION
FOR DISTRICT PURPOSES IN EACH SEGMENT OF THE SPLIT TAX DISTRICT. THE
TOTAL FULL VALUATION OF A CLASS IN A SEGMENT SHALL BE COMPUTED BY DIVID-
ING THE TOTAL ASSESSED VALUE OF THE PROPERTY IN THE CLASS IN THE SEGMENT
BY THE APPLICABLE STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION RATE.
THE TOTAL TAXABLE FULL VALUATION OF A CLASS IN A SEGMENT SHALL BE
COMPUTED BY DIVIDING THE TOTAL TAXABLE ASSESSED VALUE OF THE PROPERTY IN
THE CLASS IN THE SEGMENT BY THE APPLICABLE STATE EQUALIZATION RATE OR
SPECIAL EQUALIZATION RATE.
(B) CLASS CURRENT PERCENTAGES. (I) THE GOVERNING BODY SHALL ESTABLISH
BY ANNUAL RESOLUTION CLASS CURRENT PERCENTAGES IN THE MANNER PRESCRIBED
BY THIS SUBDIVISION.
(II) THE AGGREGATE TAXABLE FULL VALUATION OF THE REAL PROPERTY IN EACH
CLASS IN THE TAX DISTRICT SHALL BE DETERMINED BY CALCULATING THE SUM OF
THE TAXABLE FULL VALUATION OF THE REAL PROPERTY IN EACH CLASS IN THE
SEGMENTS IN THE SCHOOL DISTRICT.
(III) THE AGGREGATE TAXABLE FULL VALUATION OF ALL REAL PROPERTY IN THE
TAX DISTRICT SHALL BE DETERMINED BY CALCULATING THE SUM OF THE TAXABLE
FULL VALUATION OF ALL REAL PROPERTY IN EACH SEGMENT IN THE SPECIAL
DISTRICT.
(IV) EACH CLASS CURRENT PERCENTAGE SHALL BE DETERMINED BY DIVIDING THE
AGGREGATE TAXABLE FULL VALUATION OF THE REAL PROPERTY IN THE CLASS IN
THE SPECIAL DISTRICT BY THE AGGREGATE TAXABLE FULL VALUATION OF ALL REAL
PROPERTY IN THE SPLIT TAX DISTRICT. THE QUOTIENT SHALL BE STATED AS A
PERCENTAGE EXPRESSED TO FIVE DECIMAL PLACES. THE SUM OF THE CLASS
CURRENT PERCENTAGES FOR ANY FISCAL YEAR SHALL BE EXACTLY EQUAL TO ONE
HUNDRED PERCENT.
(C) CLASS ALLOCATION FACTORS. (I) THE GOVERNING BODY SHALL DETERMINE
THE PERCENTAGE OF THE TOTAL TAX LEVY TO BE ALLOCATED TO EACH CLASS,
WHICH PERCENTAGES SHALL BE ESTABLISHED BY ANNUAL RESOLUTIONS AS THE
CLASS ALLOCATION FACTORS. SUCH PERCENTAGES SHALL BE DETERMINED AT THE
DISCRETION OF SUCH GOVERNING BODY, SUBJECT TO THE LIMITATIONS SET FORTH
IN THIS SUBDIVISION.
(1) THE CLASS ONE ALLOCATION FACTOR SHALL NOT BE LESS THAN
SEVENTY-FIVE PERCENT NOR GREATER THAN ONE HUNDRED PERCENT OF THE CLASS
ONE CURRENT PERCENTAGE.
(2) THE CLASS TWO ALLOCATION FACTOR SHALL NOT BE LESS THAN
SEVENTY-FIVE PERCENT NOR GREATER THAN ONE HUNDRED PERCENT OF THE CLASS
TWO CURRENT PERCENTAGE.
(3) THE CLASS THREE ALLOCATION FACTOR SHALL NOT BE LESS THAN ONE
HUNDRED PERCENT NOR GREATER THAN ONE HUNDRED TWENTY-FIVE PERCENT OF THE
CLASS THREE CURRENT PERCENTAGE.
A. 1948 11
(II) CLASS ALLOCATION FACTORS SHALL BE STATED AS PERCENTAGES EXPRESSED
TO FIVE DECIMAL PLACES. THE SUM OF THE CLASS ALLOCATION FACTORS FOR ANY
FISCAL YEAR SHALL BE EXACTLY EQUAL TO ONE HUNDRED PERCENT.
(III) THE GOVERNING BODY OF THE SPLIT TAX DISTRICT SHALL CERTIFY THE
CLASS ALLOCATION FACTORS TO THE BODY, OFFICER, OR EMPLOYEE THAT COMPUTES
THE SPLIT TAX DISTRICT'S TAX RATES.
(D) APPORTIONMENT BY CLASS. THE BODY, OFFICER, OR EMPLOYEE THAT
COMPUTES THE SPLIT TAX DISTRICT'S TAX RATES SHALL ALLOCATE TO THE CLASS-
ES IN THE SPLIT TAX DISTRICT AS A WHOLE, RESPECTIVELY, A SHARE OF THE
AMOUNT TO BE RAISED EQUAL TO THE APPLICABLE AGGREGATE CLASS ALLOCATION
FACTOR. THE AMOUNT TO BE RAISED FROM EACH SUCH CLASS IN THE SPLIT TAX
DISTRICT AS A WHOLE SHALL THEN BE APPORTIONED SEPARATELY AMONG THE
SEGMENTS IN WHICH THE SPLIT TAX DISTRICT IS LOCATED IN PROPORTION TO THE
PERCENTAGE THAT THE TOTAL FULL VALUATION OF THE CLASS IN EACH SUCH
SEGMENT THEREOF BEARS TO THE AGGREGATE TOTAL FULL VALUATION OF THE CLASS
IN THE SPLIT TAX DISTRICT AS A WHOLE. THE AMOUNT SO APPORTIONED TO EACH
CLASS IN EACH SEGMENT SHALL BE THE AMOUNT TO BE RAISED FROM THAT CLASS
IN THAT SEGMENT.
(E) CLASS TAX RATES. THE BODY, OFFICER, OR EMPLOYEE THAT COMPUTES THE
SPLIT TAX DISTRICT'S TAX RATES SHALL COMPUTE A SEPARATE TAX RATE FOR
EACH CLASS FOR EACH SEGMENT LOCATED IN THE SPLIT TAX DISTRICT. THE TAX
RATE FOR A CLASS IN A SEGMENT SHALL BE COMPUTED BY DIVIDING THE AMOUNT
TO BE RAISED FROM THE CLASS IN THAT SEGMENT BY THE TOTAL TAXABLE
ASSESSED VALUE OF THE REAL PROPERTY IN THE CLASS IN THAT SEGMENT AS
ENTERED ON THE FINAL ASSESSMENT ROLL USED FOR THE LEVY OF THE SPLIT TAX
DISTRICT'S TAXES.
(F) WHERE A SPLIT TAX DISTRICT HAS ADOPTED CLASSIFIED TAX RATES PURSU-
ANT TO THIS SECTION, AND A TAXPAYER IS GRANTED A REFUND, PURSUANT TO
ARTICLE FIVE OR ARTICLE SEVEN OF THIS CHAPTER, OF SOME OR ALL OF THE
TAXES PAID TO SUCH SPLIT TAX DISTRICT, SUCH REFUND SHALL BE CHARGED TO
THE CLASS OF REAL PROPERTY WHICH INCLUDES THE AFFECTED PARCEL.
(G) REPORTING. THE GOVERNING BODY OF THE SPLIT TAX DISTRICT SHALL
ANNUALLY FILE WITH THE STATE BOARD A COPY OF THE RESOLUTION OR RESOL-
UTIONS ESTABLISHING CLASS CURRENT PERCENTAGES AND CLASS ALLOCATION
FACTORS PURSUANT TO THIS SECTION. SUCH RESOLUTION OR RESOLUTIONS SHALL
BE FILED NO LATER THAN TEN DAYS AFTER THE ADOPTION THEREOF.
5. RESCISSION. THE GOVERNING BODY OF THE SPLIT TAX DISTRICT MAY
RESCIND A RESOLUTION ADOPTING THE PROVISIONS OF THIS SECTION, WITHOUT A
PUBLIC HEARING, AT ANY TIME PRIOR TO THE LEVY OF TAXES FOR THE FISCAL
YEAR TO WHICH SUCH RESOLUTION IS APPLICABLE. A COPY OF SUCH RESOLUTION
SHALL BE FILED WITH THE BODY, OFFICER, OR EMPLOYEE THAT COMPUTES THE
SPLIT TAX DISTRICT'S TAX RATES, EACH ASSESSOR WHO PREPARES AN ASSESSMENT
ROLL USED IN WHOLE OR IN PART FOR THE LEVY OF THE SPLIT TAX DISTRICT'S
TAXES, THE COUNTY DIRECTOR OF REAL PROPERTY TAX SERVICES OF EACH APPLI-
CABLE COUNTY, AND THE STATE BOARD.
S 1734. CORRECTION OF ERRONEOUS ALLOCATIONS. UPON ITS OWN MOTION, OR
AT THE DIRECTION OF THE STATE BOARD, A GOVERNING BODY WHICH HAS MADE A
MATHEMATICAL ERROR IN ALLOCATING TAXES FOR A TAX LEVY FOR A FISCAL YEAR
SHALL REDETERMINE THE AMOUNT OF TAXES THAT SHOULD HAVE BEEN ALLOCATED TO
EACH CLASS FOR THAT LEVY. IF SUCH REDETERMINATION CANNOT BE MADE PRIOR
TO THE EXTENSION OF TAXES FOR THAT FISCAL YEAR, THE GOVERNING BODY SHALL
CAUSE THE LEVY FOR THE ENSUING FISCAL YEAR TO BE ADJUSTED TO ACCOUNT FOR
THE IMPROPER APPORTIONMENT WHICH RESULTED FROM THE ERROR, UPON NOTICE TO
THE STATE BOARD.
TITLE 4
MISCELLANEOUS PROVISIONS
A. 1948 12
SECTION 1740. TRANSITIONAL EXEMPTION.
1741. STATE ASSISTANCE.
1742. EXPANDED SENIOR CITIZENS' EXEMPTION.
1743. RULES AND REGULATIONS.
1744. SPECIAL PARTIAL EXEMPTION.
1745. JUDICIAL OR OTHER REVIEW.
S 1740. TRANSITIONAL EXEMPTION. 1. THE EFFECTIVE INCREASE IN ASSESSED
VALUE OF ANY PARCEL OCCURRING IN THE FIRST YEAR OF THE IMPLEMENTATION OF
THIS ARTICLE SHALL BE EXEMPT FROM TAXATION FOR A PERIOD OF FOUR YEARS,
ACCORDING TO THE FOLLOWING SCHEDULE:
YEAR OF EXEMPTION PERCENTAGE OF EXEMPTION
1 80
2 60
3 40
4 20
2. THE ASSESSOR OF EACH ASSESSING UNIT SHALL DETERMINE, FOR EACH
PARCEL, THE EFFECTIVE INCREASE IN ASSESSED VALUE OCCURRING IN THE FIRST
YEAR OF THE IMPLEMENTATION OF THIS ARTICLE AS FOLLOWS:
(A) THE ASSESSOR SHALL DETERMINE THE ANTICIPATED CHANGE IN LEVEL OF
ASSESSMENT ON THE BASIS OF THE DATA USED TO PREPARE THE NOTICES REQUIRED
BY SECTION FIVE HUNDRED ELEVEN OF THIS CHAPTER.
(B) THE TOTAL ASSESSED VALUE OF EACH PARCEL IN THE YEAR PRECEDING THE
FIRST YEAR OF THE IMPLEMENTATION OF THIS ARTICLE SHALL BE MULTIPLIED BY
THE ANTICIPATED CHANGE IN LEVEL OF ASSESSMENT.
(C) IF THE TOTAL ASSESSED VALUE OF ANY PARCEL IN THE FIRST YEAR OF THE
IMPLEMENTATION OF THIS ARTICLE EXCEEDS THE RESULT DETERMINED FOR THE
PARCEL IN PARAGRAPH (B) OF THIS SUBDIVISION, AFTER ACCOUNTING FOR ANY
PHYSICAL AND QUANTITY CHANGES, THE EXCESS SHALL BE CONSIDERED THE EFFEC-
TIVE INCREASE IN ASSESSED VALUE OF THE PARCEL, AND THE PARCEL SHALL BE
EXEMPT FROM TAXATION TO THE EXTENT PROVIDED IN SUBDIVISION ONE OF THIS
SECTION.
(D) UPON THE FILING OF THE ASSESSOR'S REPORT, THE STATE BOARD SHALL
DETERMINE WHETHER THE ACTUAL CHANGE IN LEVEL OF ASSESSMENT DIFFERS FROM
THE ANTICIPATED CHANGE IN LEVEL OF ASSESSMENT BY MORE THAN FIVE PERCENT.
IF THE STATE BOARD DETERMINES THAT SUCH DIFFERENCE EXCEEDS FIVE PERCENT,
IT SHALL SO NOTIFY THE ASSESSOR. THE ASSESSOR SHALL THEREUPON RECOMPUTE
THE EFFECTIVE INCREASE IN ASSESSED VALUE OF EACH PARCEL USING THE ACTUAL
CHANGE IN LEVEL OF ASSESSMENT DETERMINED BY THE STATE BOARD, AND SHALL
RECOMPUTE THE EXEMPTION TO TAKE INTO ACCOUNT THE RECALCULATED EFFECTIVE
INCREASE IN ASSESSED VALUE. SUCH RECOMPUTATION SHALL BE REQUIRED
NOTWITHSTANDING THE FACT THAT THE ASSESSOR RECEIVES THE CERTIFICATION
AFTER THE COMPLETION, VERIFICATION, AND FILING OF THE FINAL ASSESSMENT
ROLL. IF THE ASSESSOR DOES NOT HAVE CUSTODY OF THE ROLL WHEN SUCH
CERTIFICATION IS RECEIVED, THE ASSESSOR SHALL CERTIFY THE RECOMPUTED
EXEMPTION TO THE LOCAL OFFICERS HAVING CUSTODY AND CONTROL OF THE ROLL,
AND SUCH LOCAL OFFICERS ARE HEREBY DIRECTED AND AUTHORIZED TO ENTER THE
RECOMPUTED EXEMPTION CERTIFIED BY THE ASSESSOR ON THE ROLL.
3. FOR PURPOSES OF SUBDIVISIONS FOUR AND FIVE OF THIS SECTION, THE
TERM "ADJUSTED TAXABLE ASSESSED VALUE" SHALL MEAN THE ASSESSED VALUE
ACTUALLY SUBJECT TO TAXATION FOR MUNICIPAL PURPOSES PLUS THE AMOUNT OF
ASSESSED VALUE PARTIALLY EXEMPT FROM TAXATION PURSUANT TO THIS SECTION.
4. WHEN A MUNICIPAL CORPORATION, OTHER THAN A SPLIT TAX DISTRICT, IS
WHOLLY CONTAINED WITHIN TWO OR MORE ASSESSING UNITS TO WHICH THIS ARTI-
CLE IS APPLICABLE, THE TAXES OF THE MUNICIPAL CORPORATION SHALL BE
A. 1948 13
APPORTIONED BETWEEN OR AMONG SUCH ASSESSING UNITS AS PROVIDED IN THIS
SUBDIVISION DURING THE FOUR YEAR TRANSITION PERIOD DURING WHICH THE
PROVISIONS OF THIS SECTION ARE IN FORCE, NOTWITHSTANDING THE PROVISIONS
OF SECTION SEVENTEEN HUNDRED TWENTY-FOUR OF THIS ARTICLE.
(A) IF THE MUNICIPAL CORPORATION HAS NOT ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE APPORTIONED
BETWEEN OR AMONG THE ASSESSING UNITS ON THE BASIS OF THE ADJUSTED TAXA-
BLE ASSESSED VALUE IN EACH ASSESSING UNIT.
(B) IF THE MUNICIPAL CORPORATION HAS ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE ALLOCATED IN THE
MANNER PROVIDED IN SECTION SEVENTEEN HUNDRED THIRTY-TWO OF THIS ARTICLE,
SUBJECT TO THE FOLLOWING:
(I) THE CURRENT PERCENTAGES FOR EACH CLASS SHALL BE DETERMINED ON THE
BASIS OF THE ADJUSTED TAXABLE ASSESSED VALUE, RATHER THAN THE TAXABLE
ASSESSED VALUE, OF THE CLASS AND OF ALL REAL PROPERTY IN THE MUNICIPAL
CORPORATION.
(II) THE TAXES THAT ARE TO BE APPORTIONED TO EACH CLASS SHALL BE
FURTHER APPORTIONED BETWEEN OR AMONG THE ASSESSING UNITS ON THE BASIS OF
THE ADJUSTED TAXABLE ASSESSED VALUE OF THE CLASS IN EACH ASSESSING UNIT.
5. THE TAXES OF A SPLIT TAX DISTRICT SHALL BE APPORTIONED AS PROVIDED
IN THIS SUBDIVISION DURING THE FOUR YEAR TRANSITION PERIOD DURING WHICH
THE PROVISIONS OF THIS SECTION ARE IN FORCE, NOTWITHSTANDING THE
PROVISIONS OF SECTION SEVENTEEN HUNDRED TWENTY-FOUR OF THIS ARTICLE.
(A) IF THE SPLIT TAX DISTRICT HAS ESTABLISHED CLASSIFIED TAX RATES
PURSUANT TO SECTION SEVENTEEN HUNDRED THIRTY-THREE OF THIS ARTICLE,
TAXES SHALL BE ALLOCATED IN THE MANNER PROVIDED IN SUBDIVISION FOUR OF
SUCH SECTION, EXCEPT THAT THE TOTAL TAXABLE FULL VALUATION OF A CLASS IN
A SEGMENT SHALL BE DETERMINED BY DIVIDING THE ADJUSTED TAXABLE ASSESSED
VALUE, RATHER THAN THE TOTAL TAXABLE ASSESSED VALUE, OF EACH CLASS OF
THE CLASS IN THE SEGMENT BY APPLICABLE STATE EQUALIZATION RATE OR
SPECIAL EQUALIZATION RATE.
(B) IF THE SPLIT TAX DISTRICT HAS NOT ESTABLISHED CLASSIFIED TAX RATES
PURSUANT TO SECTION SEVENTEEN HUNDRED THIRTY-FOUR OF THIS ARTICLE, TAXES
SHALL BE ALLOCATED AS FOLLOWS:
(I) THE ASSESSING UNITS IN THE COUNTY TO WHICH THIS ARTICLE APPLIES
SHALL BE TREATED COLLECTIVELY AS IF THEY WERE A SINGLE UNIT, AND TAXES
SHALL BE APPORTIONED BETWEEN OR AMONG THAT SINGLE UNIT AND ALL OTHER
ASSESSING UNITS IN THE MANNER OTHERWISE PROVIDED BY LAW, EXCEPT THAT THE
ADJUSTED TAXABLE ASSESSED VALUE SHALL BE USED TO APPORTION TAXES TO THE
ASSESSING UNITS IN THE COUNTY TO WHICH THIS ARTICLE APPLIES.
(II) WITHIN THE COUNTY TO WHICH THIS ARTICLE APPLIES, TAXES SHALL BE
APPORTIONED BETWEEN OR AMONG THE ASSESSING UNITS ON THE BASIS OF THE
ADJUSTED TAXABLE ASSESSED VALUE IN EACH ASSESSING UNIT.
S 1741. STATE ASSISTANCE. STATE ASSISTANCE SHALL BE PAYABLE IN A ONE-
TIME PAYMENT OF UP TO TEN DOLLARS PER PARCEL TO A COUNTY WHICH IMPLE-
MENTS THE PROVISIONS OF THIS ARTICLE. UPON COMPLETION OF THE FIRST
ASSESSMENT ROLL PRODUCED PURSUANT TO THIS ARTICLE, THE COUNTY MAY APPLY
TO THE STATE BOARD FOR SUCH STATE ASSISTANCE. NO COUNTY WHICH HAS IMPLE-
MENTED THE PROVISIONS OF THIS ARTICLE OR ANY ASSESSING UNIT LOCATED
WITHIN SUCH A COUNTY MAY QUALIFY FOR ADDITIONAL STATE AID PURSUANT TO
SUBDIVISION THREE OF SECTION FIFTEEN HUNDRED SEVENTY-THREE OF THIS CHAP-
TER.
S 1742. EXPANDED SENIOR CITIZENS' EXEMPTION. 1. A MUNICIPAL CORPO-
RATION WHICH IS WHOLLY OR PARTLY CONTAINED IN A COUNTY WHICH HAS ADOPTED
THE PROVISIONS OF THIS ARTICLE MAY INCREASE THE MAXIMUM INCOME ELIGIBIL-
ITY LEVEL FOR PURPOSES OF THE SENIOR CITIZENS' EXEMPTION AUTHORIZED BY
A. 1948 14
SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS CHAPTER IN THE MANNER
PRESCRIBED BY THIS SECTION.
2. IF THE PER CAPITA INCOME IN SUCH COUNTY, AS REPORTED IN THE LATEST
FEDERAL DECENNIAL CENSUS, EXCEEDS THE MEDIAN PER CAPITA INCOME OF THE
STATE AS A WHOLE, AS REPORTED IN SUCH CENSUS, THE MAXIMUM INCOME ELIGI-
BILITY LEVEL ESTABLISHED BY SUBDIVISION THREE OF SUCH SECTION FOUR
HUNDRED SIXTY-SEVEN (REFERRED TO IN SUCH STATUTE AS "M") MAY BE
INCREASED PROPORTIONATELY, AS FOLLOWS:
(A) DIVIDE THE PER CAPITA INCOME IN SUCH COUNTY BY THE MEDIAN PER
CAPITA INCOME OF THE STATE AS A WHOLE;
(B) MULTIPLY "M" BY THE QUOTIENT; AND
(C) ROUND THE RESULT TO THE NEAREST MULTIPLE OF FIVE HUNDRED DOLLARS.
THE RESULT SHALL BE DEEMED TO BE THE "M" APPLICABLE IN SUCH COUNTY.
3. IF THE MEDIAN PER CAPITA INCOME IN SUCH COUNTY, AS REPORTED IN THE
LATEST FEDERAL DECENNIAL CENSUS, DOES NOT EXCEED THE MEDIAN PER CAPITA
INCOME OF THE STATE AS A WHOLE, AS REPORTED IN SUCH CENSUS, THE MAXIMUM
INCOME ELIGIBILITY LEVEL ESTABLISHED BY SUBDIVISION THREE OF SUCH
SECTION FOUR HUNDRED SIXTY-SEVEN MAY NOT BE INCREASED PURSUANT TO THIS
SECTION.
S 1743. RULES AND REGULATIONS. THE STATE BOARD SHALL PRESCRIBE SUCH
RULES AND REGULATIONS AS MAY BE NECESSARY TO IMPLEMENT THE PROVISIONS OF
THIS ARTICLE.
S 1744. SPECIAL PARTIAL EXEMPTION. A MUNICIPAL CORPORATION WHICH IS
WHOLLY OR PARTLY CONTAINED IN A COUNTY WHICH HAS ADOPTED THE PROVISIONS
OF THIS ARTICLE PURSUANT TO SECTION SEVENTEEN HUNDRED ELEVEN OF THIS
ARTICLE SHALL ALLOW AN EXEMPTION ON CLASS ONE, TWO AND THREE PROPERTY,
AS DEFINED BY SECTION SEVENTEEN HUNDRED THIRTY OF THIS ARTICLE. SUCH
EXEMPTION SHALL BE THIRTY PERCENT OF THE PROPERTY'S ASSESSED VALUE, UP
TO THIRTY-FIVE THOUSAND DOLLARS.
S 1745. JUDICIAL OR OTHER REVIEW. NOTWITHSTANDING ANY INCONSISTENT
PROVISION OF LAW, THE ASSESSMENT OF A PARCEL OF PROPERTY CLASSIFIED
SUBJECT TO THE PROVISIONS OF THIS ARTICLE MAY BE REVIEWED A MAXIMUM OF
TWO TIMES COLLECTIVELY IN ACCORDANCE WITH THE PROVISIONS OF TITLE ONE OR
ONE-A OF ARTICLE SEVEN OF THIS CHAPTER WITHIN THE FIVE YEAR CYCLE.
S 2. This act shall take effect immediately.