Fair market value requirement expanded to include property valuations in tax assessment provisions, clarifying valuation-based triggers for action. Amendment requires consideration of section 69B or the fair market value of property referred to in the pertinent subsection of section 56 when determining when actions under section 142A(1) are required, substituting the prior phrase that referenced only section 69B.
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Provisions expressly mentioned in the judgment/order text.
Fair market value requirement expanded to include property valuations in tax assessment provisions, clarifying valuation-based triggers for action.
Amendment requires consideration of section 69B or the fair market value of property referred to in the pertinent subsection of section 56 when determining when actions under section 142A(1) are required, substituting the prior phrase that referenced only section 69B.
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