Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

B

205.0000 BUSINESS INVENTORY EXEMPTION

Annotation 205.0110

205.0110 Personnel and Equipment. Where a "lessor" provides his personnel to operate his equipment, he is providing a service rather than renting equipment, and the equipment would not be eligible for exemption even though the contract between the parties is denominated a "rental contract". C 2/16/1983.