Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
205.0000 BUSINESS INVENTORY EXEMPTION
205.0118 Pheasants. Pheasants owned, claimed or possessed by gaming clubs are not business inventory. The primary business of such clubs is to provide places to hunt, in conjunction with which the birds are raised and released into the fields, not to raise birds for resale or for sale. C 5/20/1982.