Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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740.0000 SITUS

Annotation 740.0001

740.0001 Aircraft. If an aircraft has acquired situs in the state as defined by Property Tax Rule 205, assessment of the aircraft is proper, notwithstanding foreign registry of the aircraft and foreign citizenship of its owner. C 1/23/1985.