15. If the tax base referred to in paragraph 7 of section 13 is the adjusted value of the unit of assessment or business establishment, established in accordance with section 253.30 or 253.31 of the Act, the account must contain a section or a schedule providing an explanation, either generally and with examples or specifically, of how that value was established.
2020-02-26M.O. 2020-02-26, s. 15.