OAG 79-239 is cited in the decision as the Attorney General's previous opinion on the assessment of improvements on real property as omitted property. The decision discusses how OAG 79-239 concluded that failure to include improvements does not permit their assessment as omitted property, but rather constitutes an undervaluation. The current decision disagrees with this interpretation, arguing that it undermines the authority of taxing entities and encourages tax evasion. Consequently, the decision expressly withdraws OAG 79-239, establishing that unlisted major improvements can indeed be assessed as omitted property.
OAG 79-239 was Withdrawn by OAG 85-143
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Disclaimer:
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.