The provisions of this subchapter relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable only where there is a countywide or statewide reappraisal of property:
(1) Pursuant to court order;
(2) Pursuant to directive of law enacted by the General Assembly;
(3) When the reappraisal is initiated by the county assessor, the county equalization board, by directive of the county quorum court or upon request of one (1) or more taxing units of a county, and is determined and certified by the Assessment Coordination Department as constituting a comprehensive countywide reappraisal; or
(4) When ordered by or implemented by a county pursuant to a directive of the department or its successor agency.
Section: 26-26-402 26-26-403 26-26-404 26-26-405 26-26-406 26-26-407 26-26-408 26-26-409 NextLast modified: November 15, 2016