Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

S

755.0000 STATE-ASSESSED PROPERTY

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.