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    <title>Provisional assessment.</title>
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    <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment; the proper officer must permit provisional payment within ninety days and the allowance may require execution of a prescribed bond with surety or security to secure payment of any difference between provisional and final tax. Final assessment must be completed within six months, subject to specified extensions, and interest is payable on tax unpaid by the due date until actual payment; refunds resulting from final assessment attract interest under the refund provisions.</description>
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      <description>Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment; the proper officer must permit provisional payment within ninety days and the allowance may require execution of a prescribed bond with surety or security to secure payment of any difference between provisional and final tax. Final assessment must be completed within six months, subject to specified extensions, and interest is payable on tax unpaid by the due date until actual payment; refunds resulting from final assessment attract interest under the refund provisions.</description>
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