§ 18.3-219. Return of assessment value to tax roll.

Latest version.

When a property owner no longer qualifies for the reduction in assessed value for living quarters of parents or grandparents, the previously excluded just value of such improvements as of the first January 1 after the improvements were substantially completed shall be added back to the assessed value of the property.

(Ord. No. 2004-58, § 9, 9-14-04)

                    
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