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This entry was published on 2014-09-22
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SECTION 280-W
Taxation of district property
County (CNT) CHAPTER 11, ARTICLE 5-B
§ 280-w. Taxation of district property. All real property acquired for
the purposes of the county district shall be acquired in the name of the
county. Real property acquired in the name of the county shall be
assessed for the purposes of taxation at the value thereof exclusive of
improvements erected or installed by or on behalf of such county
district, but in no case at less than the assessed valuation at the time
of acquisition by the county. Except as provided above, such real
property shall be valued on an equitable basis with other comparable
real property in the district.