Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
220.0000 CHANGE IN OWNERSHIP
220.0309 Joint Tenancy. A transfer from X, Y, and Z, as joint tenants, to X and Y, as joint tenants, is a one-third change in ownership, unless either X or Y or both X and Y are original transferors as a result of a prior transfer. C 1/12/2005.