Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

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 220.0440

220.0440 Option to Lease or Purchase. A true option to lease or purchase is not a change in ownership until it is exercised. The date of valuation is generally the date the option is exercised. C 4/21/1982; C 2/6/1985.