Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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T

840.0000 TIMBER YIELD TAX

Annotation 840.0148

840.0148 Timber Owner. An oral contract for the sale of standing timber, like a written contract, therefore, results in the purchaser becoming the timber owner for timber yield tax purposes, assuming the existence of the contract and its enforceability is demonstrated. C 2/27/1987.