Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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740.0000 SITUS

Annotation 740.0015

740.0015 Boats. Racing boats present in a county on the lien date do or do not have taxable situs there depending on a combination of considerations including ownership, home port registry, commercial activity and/or time in the county, tax payments in any jurisdiction and any other facts that indicate that benefits received in a given jurisdiction warrant a conclusion that taxable situs has been achieved. C 12/14/1990.