Opinion No. 80-253 (1981)

The Attorney General is in receipt of your request for an official opinion wherein you ask, in effect, the following questions: 1. Define the term "use value" as employed in the context of ad valorem real property tax assessment. 2. May the "use value" of a piece of real property be determined by first finding the fair cash value of the property based upon its present use and then deducting a percentage from the value of the property for purposes of the assessment of ad valorem taxes? 3. If so, can the percentage deducted be different for different counties? 4. Is there constitutional…