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C
220.0375.025 Limited Liability Company – Series or Classes of Interests. The transfer of real property by its owners to a limited company, which statutorily is authorized to issue series or classes or ownership interests specific to the property being transferred, is excluded from change in ownership and reassessment where all of the subject series of ownership interests (represented by capital and profits) are owned exclusively by the former owners of the real property in the exact proportions in which they held the real property. C 8/17/1999; C 3/29/2002.
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