<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-237" title_number="8" title_name="Valuation and Assessment" subtitle_number="2" subtitle_name="Assessment Procedures">
  <text>A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if:</text>
  <level label="1">
    <text>the owner of the real property:</text>
    <level label="i">
      <text>notifies the supervisor; and</text>
    </level>
    <level label="ii">
      <text>states that the condition affects the value of the real property; and</text>
    </level>
  </level>
  <level label="2">
    <text>the supervisor considers that the deficiency affects the value of the real property.</text>
  </level>
</section>
