Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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160.0000 ASSESSEE

Annotation 160.0005

160.0005 Cross-Securing of Personal Property. An assessor may not cross-secure personal property owned by a corporation to real property owned by the sole shareholder of the corporation unless the shareholder is also the assessee of the personal property. C 4/25/1979.