§ 23-27.3-106.5. Physical value.
In applying the provisions of §§ 23-27.3-106.0 — 23-27.3-106.5, physical value of the building or structure shall be based on the current market value. Market value shall be established by the owner who shall provide the market value of the building or structure prior to alteration, as established by an appraiser, estimator or real estate broker.
History of Section.
P.L. 1976, ch. 256, § 1; P.L. 1981, ch. 236, §§ 3, 4; P.L. 1999, ch. 164, § 1; P.L.
2001, ch. 232, § 1.