Improperly removed definition
Improperly removed means that the dwelling has taxable value in its present state, or had taxable value when the dwelling was first removed from the tax roll or was destroyed by fire or natural hazard, and the county stopped assessing the dwelling even though the current or former owner did not request removal of the dwelling from the tax roll.
Improperly removed means that the dwelling has or had taxable value when it was first removed from the tax roll or was destroyed by fire or other act of god. (Section 2, Subsection (8))