244.50. The rate fixed for a fiscal year in respect of a category applies, subject to the other provisions of this subdivision, for the purpose of calculating the amount of the general property tax imposed for that fiscal year on a unit of assessment belonging to that category.
If a unit of assessment to which all or part of a rate specific to a category provided for in any of sections 244.33 and 244.34 must apply includes a part referred to in the second paragraph of any of sections 244.36.0.1, 244.36.1 and 244.37, that rate or part of a rate applies only to the remainder of the unit.
2000, c. 54, s. 82; 2006, c. 31, s. 88; 2020, c. 72020, c. 7, s. 261; 2023, c. 332023, c. 33, s. 631.