https://www.taxtmi.com/caselaws?id=40121 Municipal property tax is levied by reference to the official year, and an alteration in the assessment list becomes effective only if made during that year. Where the assessment year has already expired, a later amendment cannot be used to enhance tax liability retrospectively for that concluded period. Applying that principle, the challenge to the demand failed because the reassessment could not operate for the expired official year. The ruling treats the official year as the unit of taxation and limits municipal assessment changes to the currency of that year. en-us Tue, 03 May 1988 00:00:00 +0530 Fri, 25 Jul 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40121 Municipal property tax is levied by reference to the official year, and an alteration in the assessment list becomes effective only if made during that year. Where the assessment year has already expired, a later amendment cannot be used to enhance tax liability retrospectively for that concluded period. Applying that principle, the challenge to the demand failed because the reassessment could not operate for the expired official year. The ruling treats the official year as the unit of taxation and limits municipal assessment changes to the currency of that year. Case-Laws Income Tax Tue, 03 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40121