Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 755.0010

755.0010 Corporate Signatory. An employee of a corporation who is authorized by the corporation to sign property statements is not necessarily also authorized to sign statute of limitation waiver forms on behalf of the corporation. An employee's authority to sign a waiver form need not be in the form of a "power of attorney" but may be implied from a general authorization to bind the corporation in all tax matters. Authority to waive a statute of limitations should be carefully reviewed because the signing of a waiver could lead to a delay in making an escape assessment beyond the time limitations period and, thus, bar the escape assessment. C 2/6/1985.