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

250.0000 COLLEGE EXEMPTION

Annotation 250.0019

250.0019 Parking Lot. A parking lot leased by a college for student parking that is also used on a regular basis by a for-profit business entity for nonqualifying commercial parking purposes is not eligible for exemption as property used exclusively for educational purposes by a nonprofit institution of higher learning. C 12/11/2002.