The assessment part I'm clear on it says this:
"This is notice of the January 1, 2021 assessed value of the above property. The assessment represents our estimate of 100% of the fair market value."
So the amounts provided for land and structure add up to the FMV. The problem is one year 12% of the FMV is land and 88% is Building. (Its a condo) Then another year is 11%/89%, 15%/85% and so on. If they used the same percentages every year this would be much more clear cut.
