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What SBL and roll section should be assigned to the special franchise assessments?

April 26, 2017assessments franchise roll SBL section special

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What SBL and roll section should be assigned to the special franchise assessments?

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The special franchise assessments provided by ORPS do not have an SBL assigned to them. It is the responsibility of the local assessor to assign the SBL using a format that is consistent with that used for other property in the town. Special franchise assessments belong in roll section 5.