Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 680.0090

680.0090 Separate Statements. Affiliated corporate assessees must file separate statements for each business location within a county to the extent that the personal property of each in the county has an aggregate cost of $30,000 or more, or if requested to file by the assessor. A parent corporation cannot file a single, combined statement on behalf of itself and its subsidiaries. C 10/16/1978.

Note: Stats. 1995, Ch. 498 changed $30,000 threshold to $100,000.