Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 205.0118

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.