Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
445.0000 FREE PUBLIC LIBRARY AND FREE MUSEUM EXEMPTION
445.0065 Public Access. In addition to being free, a public library or museum property must be accessible to the general public on a regular, publicized basis in order to qualify for either exemption. C 5/7/1987; C 5/7/1987.