§ 3482. Property listed at one percent [Effective July 1, 2031; see also § 3482 effective until July 1, 2031, set out above]
Except as otherwise provided, all real and personal estate shall be set in the list at one percent of its listed value on January 1, of the year of its appraisal. (Amended 2025, No. 164 (Adj. Sess.), § 27, eff. July 1, 2031.)