Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

C

220.0000 CHANGE IN OWNERSHIP

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.