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Ear value become delinquent. Beginning January 1, 2001, a claimant may rescind their previously led claim for a base year value transfer if the replacement dwelling was vacated as the claimant s principal place of residence within 90 days after the date the original claim for a base year value was led, and this notice of rescission is led with the Assessor within six years after the relief was granted. Within six years after the relief was granted means within six years from the date.

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