Effective Jun 24, 1997#5163, eff 6-12-91; ss by #6259, eff 5-31-96 (from Rev 1301.13); ss by #6525, eff 6-24-97, EXPIRED: 6-24-05Department of Revenue Administration
"Fair market value"
Source. #5163, eff 6-12-91; ss by #6259, eff 5-31-96 (from Rev 1301.13); ss by #6525, eff 6-24-97, EXPIRED: 6-24-05