§ 4045. Appraisal on other than April 1 If any business is normally operated for a period less than 12 consecutive months and is not in operation on April 1, an inventory shall be filed with the listers at least 15 days prior to the anticipated annual suspension of such business and the stock in trade shall be appraised for the period of operation so as to represent an average of values of such property during that period in which the business has been carried on.
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