§ 1805. Limitation on increases of assessed value of individual\nparcels. 1. The assessor of any special assessing unit shall not\nincrease the assessment of any individual parcel classified in class one\nin any one year, as measured from the assessment on the previous year's\nassessment roll, by more than six percent and shall not increase such\nassessment by more than twenty percent in any five-year period. The\nfirst such five-year period shall be measured from the individual\nassessment appearing on the assessment roll completed in nineteen\nhundred eighty; provided that if such parcel would not have been subject\nto the provisions of this subdivision in nineteen hundred eighty had\nthis subdivision then been in effect, the first such five-year period\nshall be measured from the first year after nineteen hundred eighty in\nwhich this subdivision applied to such parcel or would have applied to\nsuch parcel had this subdivision been in effect in such year.\n If, in respect to any individual parcel classified in class one on the\nassessment roll completed and applicable for the year nineteen hundred\neighty-two, the assessment for the year nineteen hundred eighty-one\nexceeds by more than twenty percent the assessment for the year nineteen\nhundred eighty, such assessor shall compute the actual assessments to be\nentered on assessment rolls applicable to the years nineteen hundred\neighty-two through nineteen hundred ninety as follows:\n (a) compute the maximum permissible assessments for the years nineteen\nhundred eighty-one through nineteen hundred eighty-five pursuant to the\nlimitations contained hereinabove as if the provisions of this\nsubdivision were in effect and applicable for assessment rolls prepared\nin the year nineteen hundred eighty-one;\n (b) subtract the maximum permissible assessment for the year nineteen\nhundred eighty-one as computed in paragraph (a) hereof from the actual\nassessment entered on the assessment roll completed and applicable for\nthe year nineteen hundred eighty-one and divide such result by four;\n (c) the assessment for the year nineteen hundred eighty-two shall be\nthe maximum permissible assessment for such year as computed pursuant to\nsuch paragraph (a) minus the quotient determined pursuant to paragraph\n(b) hereinabove;\n (d) the assessment for the year nineteen hundred eighty-three shall be\nthe maximum permissible assessment for such year as computed pursuant to\nsuch paragraph (a) minus the quotient determined pursuant to paragraph\n(b) hereinabove;\n (e) the assessment for the year nineteen hundred eighty-four shall be\nthe maximum permissible assessment for such year as computed pursuant to\nsuch paragraph (a) minus the quotient determined pursuant to paragraph\n(b) hereinabove;\n (f) the assessment for the year nineteen hundred eighty-five shall be\nthe maximum permissible assessment for such year as computed pursuant to\nsuch paragraph (a) minus the quotient determined pursuant to paragraph\n(b) hereinabove;\n (g) commencing and applicable in the years nineteen hundred eighty-six\nthrough nineteen hundred ninety, the limitations contained hereinabove\nshall be computed as measured against the maximum permissible\nassessments for the years nineteen hundred eighty-one through nineteen\nhundred eighty-five as computed in paragraph (a) hereinabove and as\nmeasured against the actual assessments for the years occurring after\nnineteen hundred eighty-five.\n 2. The assessment roll of a special assessing unit wholly contained\nwithin a city shall identify those parcels classified in class two which\nhave fewer than eleven residential units. The assessor of any such\nspecial assessing unit shall not increase the assessment of any parcel\nso identified in any one year, as measured from the actual assessment on\nthe previous year's assessment roll, by more than eight percent and\nshall not increase such assessment by more than thirty percent in any\nfive-year period. The fi
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