The freeze granted pursuant to this subchapter shall terminate upon either the conveyance of said real property, or when such person no longer resides at said real property, and, thereupon, the tax rate and valuation of said real property shall be adjusted by the Tax Assessor effective immediately, or upon the death of the person to whom such freeze is granted, in which case the tax rate and valuation of said real property shall be adjusted by the Tax Assessor effective at the beginning of the next tax year, subject to the provisions of § 34.23.
(‘73 Code, § 24A-4) (Ord. passed 9-15-82; Am. Ord. 2018-14, passed 8-20-18)