Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

625.0000 PARENT-CHILD TRANSFER

Annotation 625.0021

625.0021 Certification. Claims for exclusion from change in ownership by incapacitated transferees of properties received from parents or children may be filed by the transferees' legal representatives. Assessor personnel should verify a transferee's representative's authorization to file a claim. LTA 3/29/1991 (No. 91/23).