Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 660.0296

660.0296 Term of Possession. A contract between the federal government and a concessionaire providing for the use of federal property for a term of twenty years, provided that if the concessionaire does not complete certain improvements within a specified period, the term shall be five years, results in a term of possession for twenty years with the possibility of possession being reduced to five years, not a five year lease with an option. C 1/23/1989.