848.05   LAND BOOK.
   The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the County Treasurer, and the tax for the next succeeding tax year shall be extended from the use value.
(Ord. Unno. Passed 9-29-72; Ord. Unno. Passed 10-16-73; Ord. Unno. Passed 10-17-77; Ord. Unno. Passed 1-22-80; Ord. 23-04. Passed 2-7-23.)