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I-3 - Taxation Act

Section 1034.3.1
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1034.3.1. For the purposes of sections 1034.2 and 1034.3, the fair market value at any time of an undivided right in a property is deemed to be equal to the proportion of the fair market value of the property at that time that the right is of all the undivided rights in the property.
2001, c. 53, s. 230; 2020, c. 16, s. 164.
1034.3.1. For the purposes of sections 1034.2 and 1034.3, the fair market value at any time of an undivided interest in a property is deemed to be equal to that proportion of the fair market value of the property at that time that the interest is of all the undivided interests in the property.
2001, c. 53, s. 230.
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