Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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S

755.0000 STATE-ASSESSED PROPERTY

Annotation 755.0081

755.0081 Pipeline Property. The property of a pipeline company used to transport gas is to be State assessed only if the company operates as a public utility. Property owned by a subsidiary of a state assessee is not assessed by the State unless the subsidiary is itself a public utility. C 9/23/1992; C 8/26/1993.