Hi Gail
Looks like a legacy item that you now have an opportunity to fix. I agree with Robert on the basis that I am not aware of any legislative provisions that allow for this and would avoid it.
It is also important to identify the purely ad-valorem rate in your Statement of Revenue Policy. Depending on how this is applied to each parcel appears problematic as well, there have been recent changes in the way residential sub-categories can be made which may be helpful, unless the parcels are scattered.
Hope this is helpful.
Regards,
Andrew
