JUN 12, 2012
Concerning the fair market value of real property for the purposes of calculating <em>ad valorem</em> tax. Specifically, you have inquired whether this Office “has instructed county tax assessors” not to allow changes in the fair market value for tax purposes where the value of the property at issue has decreased since the most recent countywide reassessment.
Requested by: The Honorable Deborah A. Long, Member, House of Representatives
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