If any person liable for any tax under §§ 745.24 and 745.25 of this article shall ship or transport his or her products or any part thereof out of the town without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the town shall be the basis for the assessment of the tax imposed in such sections. The Recorder shall prescribe equitable and uniform rules for ascertaining such value.
(Ord. passed 6-30-1971; Ord. 1990-05, passed 6-12-1990)