Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 220.0333

220.0333 Leases. An instrument that creates a lease that "shall not exceed the lifetime of the oldest presently living descendant of Her Majesty Queen Elizabeth, II of England, plus twenty-one (21) years. . . " and ". . . covers and includes all the Lessor's right, title and interest in and to certain patented mining claims...." results in the granting of a life estate and is a change in ownership. C 4/12/1984.