§ 300. Property subject to taxation. All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or local law to the contrary, personal property, whether tangible or intangible, […]
§ 305. Assessment methods and standard. 1. The existing assessing methods in effect in each assessing unit on the effective date of this section may continue. 2. All real property in each assessing unit shall be assessed at a uniform percentage of value (fractional assessment) except that, if the administrative code of a city with […]
§ 305-a. Assessment using the comparable sales, income capitalization or cost method. 1. As used in this section, the following terms shall have the following meanings: (a) “Mixed-use property” means a property with a building or structure used for both residential and commercial purposes. (b) “Non-residential property” means a property with a building or structure […]
§ 307-a. Additional tax on class one property. 1. Generally. Notwithstanding any provision of any general, special or local law to the contrary, any city with a population of one million or more is hereby authorized and empowered to adopt and amend local laws in accordance with this section imposing an additional tax on certain […]
