Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
205.0000 BUSINESS INVENTORY EXEMPTION
205.0202 Property Held for Lease. While the location of leased property on the owner's real property may be an indication that property is not on lease, the crucial element for deciding whether property is actually out on lease is control of the property by the lessee. C 11/8/1995.