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   

I

525.0000 INDIANS AND INDIAN LANDS

Annotation 525.0008

525.0008 Equipment. Business equipment that is owned by a Native American and that has situs on the reservation is not assessable by the county assessor even though the property is used off the reservation. Because the reservation is comprised of Indian lands held in trust by the federal government, such that the situs of the property is on tax-exempt federal land, the property is not locally assessable. C 6/24/2002.