§ 4044. Appraisal of personality on January 1 [Effective July 1, 2031; see also § 4044 effective until July 1, 2031, set out above]
Unless otherwise provided, the taxable personal estate contained in the inventory shall be appraised by the listers at its fair market value on January 1. (Amended 2025, No. 164 (Adj. Sess.), § 42, eff. July 1, 2031.)