Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 660.0275

660.0275 Statutory Fees Paid By State. Unless designated as in-lieu of taxes, payments by state agencies to counties in amounts equal to the county taxes levied upon the property at the time title to the property was transferred to the state do not constitute property taxes and the assessment of a possessory interest in the same property does not constitute double taxation. C 9/20/1993.