"Base year" defined
Sec. 1. As used in this chapter, "base year" means the calendar
year immediately before the calendar year in which an act of the
United States Congress described in section 6(b)(1) of this chapter
initially takes effect to reduce or eliminate the payment by a taxpayer
of property taxes or payments in lieu of property taxes.
As added by P.L.58-1997, SEC.1.
Last modified: May 28, 2006