5154

If the tax exemption ceases on, or after the first of January but on, or before June 30 of any year, the building shall remain subject to the levy and payment of property taxes for the fiscal year commencing on the following July first. When this occurs, the Collection Center shall immediately proceed to appraise the building as of the first of January immediately preceding, and to issue the corresponding receipts in manner determined by law.\nHistory —Aug. 30, 1991, No. 83, § 5.04.