137.076. Valuation by assessor, factors to be considered.
Valuation by assessor, factors to be considered.
137.076. In establishing the value of a parcel of realproperty the county assessor shall consider previous decisions ofthe county board of equalization, the state tax commission or acourt of competent jurisdiction that affected the value of suchparcel.
(L. 1993 H.B. 541 § 1)Effective 7-2-93