36 §708. Assessors to value real estate and personal property
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 5: POWERS AND DUTIES OF ASSESSORS
§708. Assessors to value real estate and personal property
The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate. [1973, c. 620, §17 (AMD).]
SECTION HISTORY
1973, c. 620, §17 (AMD).