Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-6-6 - Recommendation of Values to County Assessor6.1. Each county assessor shall be notified by the tax commissioner before December fifteenth of any eligible facility in his or her county on the preceding July first assessment day together with the salvage value of each facility. The notice shall recommend that the assessor use the salvage value provided as the appraised value of the facility.