Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0044

220.0044 Community Property. The form of title presumption overrules the general community property presumption such that property that is acquired by a married person during the marriage in the name of one spouse is presumed to be the separate property of that spouse. The separate property presumption can be rebutted by clear and convincing evidence that there was an agreement or understanding between the spouses that the property was to be held as community property. C 10/27/2010.