US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602H.  VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS. (1)
Residential property located in an area which was previously zoned residential
but has been changed to a zone other than residential shall be appraised,
assessed and taxed as if such property were in an area zoned residential as
long as such property is continuously used by the owner thereof solely for
residential purposes.
    (2)  "Residential property" as used herein is defined as any tract of
three (3) acres or less which is used by the owner thereof solely for
residential purposes.