Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
680.0000 PROPERTY STATEMENT
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.