Changes to Existing Law
HB1119 — Limit annual valuation increases on owner-occupied single-family dwellings and nonagricultural property.
1 section modified+20-13
View:
§ 10-6-105
Amended+20-13
Section 10-6-105 — AMENDED
All real property subject to taxation shall must be listed and assessed annually, but the value of such the property is to be determined according to its value on the first day of November preceding the assessment, while the value of any owner-25 occupied single-family dwelling and nonagricultural property is subject to the value limitations provided in section 1 of this Act. 2