Sec. 71. Same—buildings when injured or destroyed,
their value to be reduced.
When, from natural decay, or other causes, any building and
enclosure as aforesaid, which have been assessed, shall be either
wholly destroyed or reduced in value below one hundred dollars,
the Commissioner shall deduct from the charge against the
owner, the value at which such building and enclosure may have
been assessed; and if the value of building has been impaired
by violence to an extent of one hundred dollars or upwards, the
Commissioners shall assess the said building in its present condition,
and reduce the charge for the same to the amount so assessed.
(Code, § 484.)
