42-16052. Contents of petition based on income approach to value
A. A petition that is filed with the assessor, based on the income approach to value, shall include income and expense data relating to the property for the three most recent consecutive fiscal years of the petitioner ending on or before September 30 of the previous year. If the income and expense data are not available to the petitioner, the petitioner shall file with the petition such income and expense data as are available. The department, by rule, may establish additional information to be filed if the required income and expense data are not available.
B. If a petitioner under this article uses the income approach to determine valuation, the petitioner, an officer of a corporate petitioner, a general partner or a designated agent shall file a sworn affidavit under penalty of perjury that the information contained in the petition is true and correct to the best of the petitioner's knowledge.
Section: Previous 42-15251 42-15252 42-15253 42-15254 42-16001 42-16002 42-16051 42-16052 42-16053 42-16054 42-16055 42-16056 42-16101 42-16102 42-16103 NextLast modified: October 13, 2016