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Real Estate Term: effective year (age)
Category: Tax appraisal
Definition: An effective year assigned to a structure based upon its condition as of the effective valuation date; it may be greater or less than the structure's actual age. Compare with actual age.
Source: Montana Appraisal Manual, Montana Department of Revenue. http://revenue.mt.gov/publications/2008appraisalmanual/appraisal-manual.mcpx