44-5-12 specifies the December 31 “in the last update or revaluation.”
44-5-23 addresses back taxes in relation to omissions or errors.
Was this a case where the Reval company captured the additional square footage, but did not feel this improvement did not warranted a change in condition?
44-5-12. Assessment at full and fair cash value.
(a) All real property subject to taxation shall be assessed at its full and fair cash value, as of December 31 in the year of the last update or revaluation, or at a uniform percentage thereof, not to exceed one hundred percent (100%), to be determined by the assessors in each town or city; provided, that: