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Assessed value can be established without a certified appraisal for the relevant tax year.

Publication: Appraisal Journal
Publication Date: 01-JAN-09
Format: Online
Delivery: Immediate Online Access
Full Article Title: Assessed value can be established without a certified appraisal for the relevant tax year.(Recent Court Decisions)

Article Excerpt
In the absence of a certified appraisal for a particular tax year, a board of tax appeals could independently value property based on a certified appraisal for a subsequent year along with the appraiser's testimony that his valuation would be the same for the year at issue.

AP Hotels of Illinois, Inc....

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