Apportionment of Real Estate Taxes
Assessment Administration, Tax Bills
real estate tax apportionment divided real estate parcel change in ownership title transfer recorded transfer allocation of tax between owners appeal period tax title
59:78a 59:81 60:76 60:76a acts 2016 218:154
This Informational Guideline Release (IGR) explains the procedure for apportioning outstanding taxes when real estate is divided by a recorded sale, mortgage, partition, transfer or other change in ownership, including a change in the time an owner may appeal the apportionment to the assessors. Supersedes IGR 1992-207 and Inconsistent Prior Written Statements.
In effect. Supersedes IGR 1992-207 and Inconsistent Prior Written Statements.