84.40.360  <<  84.40.370 >>   84.40.380

Loss of exempt statusValuation dateExtension on rolls.

The assessor shall list the property and assess it with reference to its value on the date the property lost its exempt status unless such property has been previously listed and assessed. He or she shall extend the taxes on the tax roll using the rate of percent applicable as if the property had been assessed in the previous year.
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