Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

625.0000 PARENT-CHILD TRANSFER

Annotation 625.0158

625.0158 Possessory Interest. The transfer of a recreation residence, but not the possessory interest in Forest Service land, may qualify as a parent-child transfer. A change in ownership of the possessory interest in the Forest Service land occurs when a new special use permit is issued to the children. C 11/1/1996.