42-13403. Computing valuation


A. Subject to section 42-13404, values for common areas shall be made on the
assumption that no other property use is possible.


B. Land, buildings and improvements used for common areas shall be valued at five
hundred dollars per parcel. The county assessor may divide the assessment amount per
parcel to depict an assessment for land and an assessment for buildings and improvements
provided that the total assessment for the parcel does not exceed five hundred dollars.