Provisional assessment enables provisional tax payment when value or rate is uncertain, with bond security and interest consequences.

Provisional assessment allows a taxable person unable to determine value or rate to seek provisional payment; the proper officer issues a provisional order specifying provisional rate or value, may require a prescribed bond with security to secure any difference, and must complete final assessment within the prescribed timeframe subject to limited extensions. Interest is payable on tax due from the date it became due until actual payment, and refunds following final assessment bear interest as provided by law.

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