“Full revaluation” means the revaluation of all taxable and nontaxable properties in a municipality, with a complete measure and listing of all taxable and nontaxable properties to occur at the same time as the establishment of the new base year, to arrive at full and true value as of April 1st. The term includes “full reappraisal” and “full reassessment.”

Source. #14330, eff 9-22-25, EXPIRES: 9-22-35