comparable property

(5) No additional charge requirements The financed area with respect to any issue meets the requirements of this paragraph if, while any bond which is part of such issue is outstanding— (A) no owner or user of property located in the financed area is subject to a charge or fee which similarly situated owners or users of comparable property located outside such area are not subject, and (B) the assessment method or rate of real property taxes with respect to property located in the financed area does not differ from the assessment method or rate of real property taxes with respect to comparable property located outside such area. For purposes of the preceding sentence, the term “comparable property” means property which is of the same type as the property to which it is being compared and which is located within the jurisdiction of the designating governmental unit.

Source

26 USC § 144(c)(5)


Scoping language

For purposes of this part
Is this correct? or