44. The most likely sale price of a unit of assessment that is not likely to be the subject of a sale by agreement is established by taking into account the price that the person in whose name the unit of assessment is entered on the roll would be justified in paying and demanding if that person were both purchaser and vendor, in the conditions set forth in section 43.
1979, c. 72, s. 44; 2004, c. 20, s. 139.