§ 62-26. Assessment of taxable property.

Latest version.

(a)

All taxable real estate and tangible personal property shall be assessed as of January 1 of each year.

(b)

In ascertaining what personal property is to be listed for taxation, who is to list the property, and when and how it is to be listed, the laws of the commonwealth shall be followed.

(Ord. of 12-20-1996, § 7-30)

(Ord. of 12-20-1996, § 7-30)

                    
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