Valuation Date

• All real property is valued on January 1 of each tax year.
  
  

• Improvements are valued on January 1 of each tax year, for improvements under construction at that time the valuation is adjusted depending on the per cent completed.
  
  

• Personal property is also valued on January 1 of each tax year, but only that personal property used in the conduct of a business is taxed.
  
  

• Live stock is also valued on January 1 of each tax year,or as of the date they enter the state.
  
  
  
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