Legislation
TITLE 1
Assessment of Real Property
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 3
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SECTION 300Property subject to taxation
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SECTION 301Valuation date
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SECTION 302Taxable status date
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SECTION 304Subject of assessment
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SECTION 305Assessment methods and standard
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SECTION 305-AAssessment using the comparable sales, income capitalization or cost method
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SECTION 307-AAdditional tax on class one property
TITLE 1
ASSESSMENT OF REAL PROPERTY
Section 300. Property subject to taxation.
301. Valuation date.
302. Taxable status date.
304. Subject of assessment.
305. Assessment methods and standard.
305-a. Assessment using the comparable sales, income
capitalization or cost method.
307-a. Additional tax on class one property.
ASSESSMENT OF REAL PROPERTY
Section 300. Property subject to taxation.
301. Valuation date.
302. Taxable status date.
304. Subject of assessment.
305. Assessment methods and standard.
305-a. Assessment using the comparable sales, income
capitalization or cost method.
307-a. Additional tax on class one property.