Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
625.0000 PARENT-CHILD TRANSFER
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).