Sec. 780.210. - Assessment procedures.

Beginning in the year in which an application of new, rebuilt, or expanded property is accepted and approved, and for each year the exemption is effective, the Property Appraiser shall separately assess the prior existing property and the expansion-related or rebuilt property, if any. The listing of expansion-related or rebuilt property on an assessment roll shall immediately follow the listing of prior existing property for each expanded business. (Ord. 94-489-259, § 4)