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42.20.510    BASIC DETERMINATION OF PHASE-IN VALUE FOR CLASS FOUR INDUSTRIAL PROPERTY

(1) The phase-in value is the difference between the reappraisal (REAP) value and the VBR, times the phase-in percentage, added to the VBR.

 

Formula: Phase-in value =

[(REAP value - VBR) x phase-in %]

+ VBR

 

History: 15-1-201, 15-7-111, MCA; IMP, 15-7-111, MCA; TEMP, NEW, 1997 MAR p. 1593, Eff. 9/9/97.
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