Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0044 Interpretation of Exemption Terms. An assessment appeals board does not have the jurisdiction to interpret Property Tax Rule 138 (Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced) by defining the terms used therein because such a determination would constitute a hearing on a application appealing a denial of a qualification for an exemption. C 6/29/2004.