§ 150.20 RECORDS KEPT.
   The Property Valuation Administrator and Sheriff’s Office shall maintain a record of all applications for a property assessment or reassessment moratorium. The PVA shall assess or reassess the property within 30 days of receipt of the application. This assessment shall be the value for which taxes are not to be raised for five years.
(Ord. 12-2016, passed 6-24-2016)