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    <title>Provisional assessment.</title>
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    <description>Provisional assessment permits a taxable person unable to determine value or tax rate to request provisional payment; the proper officer must order provisional payment within ninety days and may require a prescribed bond with surety securing the difference between provisional and final tax. Final assessment must be completed within six months, subject to specified extensions, and interest is payable on any unpaid tax from the due date until actual payment; refunds arising from final assessment carry interest as provided by the Act.</description>
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      <description>Provisional assessment permits a taxable person unable to determine value or tax rate to request provisional payment; the proper officer must order provisional payment within ninety days and may require a prescribed bond with surety securing the difference between provisional and final tax. Final assessment must be completed within six months, subject to specified extensions, and interest is payable on any unpaid tax from the due date until actual payment; refunds arising from final assessment carry interest as provided by the Act.</description>
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