Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0764

220.0764 Trusts. A trustor's transfer of real property to a trust does not constitute a change in ownership if the trustor or the trustor's spouse is the sole present beneficiary thereof. C 5/24/1982.