Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
220.0000 CHANGE IN OWNERSHIP
220.0261 Inheritance. Where property of a decedent is transferred as a result of settlement of a contested probate matter, the date of the change in ownership is the same as it would have been had the matter been fully litigated and the property awarded in the same manner, namely, the date of the decedent's death. C 4/13/1981.