Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 755.0023

755.0023 Foreign Improvements. "Foreign improvements" are those improvements located on land owned by another person. When the land is owned by a state assessee and is sold to another state assessee but no sale of locally-assessed "foreign improvements" occurs, reappraisal of the "foreign improvements" would not be proper because there has been no change in ownership of the improvements. C 7/17/1997.