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Updated by O’Connor Associates on Mar 11, 2024
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Business personal property | Property Tax Valuation

An inventory shall include residential real property which has never been occupied as a residence and is held for sale in the ordinary course of a trade or business, provided that the residential real property remains unoccupied, is not leased or rented, and produces no income. Visit us @ https://www.poconnor.com/chapter-23-appraisal-methods-and-procedures/