Except as otherwise provided, the Property Valuation Administrator (PVA), or other assessing official, and the administering agency shall maintain a record of all applications for property assessment or reassessment moratoriums and shall assess or reassess the property within thirty (30) days of receipt of the application. This assessment shall be the value for which taxes shall be fixed during the period of the moratorium, unless otherwise provided herein.
(Ord. BG80-63, S11-44, 7/15/80; Ord. BG2016-49, 1/3/2017)