Provisional assessment allows provisional tax payment pending final valuation, subject to bond requirements and interest liability.

Provisional assessment allows a taxable person unable to determine value or applicable tax rate to request provisional payment; the proper officer must decide within ninety days and may require a prescribed bond with surety to secure payment of any difference. Final assessment must be completed within six months, extendable for stated periods by specified officers, and interest is payable on unpaid provisional tax from the day after the statutory due date until actual payment; refund interest applies where a refund follows final assessment.

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