The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the Director of the Department of Finance and Administration may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
Section: Previous 26-51-705 26-51-706 26-51-707 26-51-708 26-51-709 26-51-710 26-51-711 26-51-712 26-51-713 26-51-714 26-51-715 26-51-716 26-51-717 26-51-718 26-51-719 NextLast modified: November 15, 2016