Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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V

848.0000 VALUATION METHODOLOGY

Annotation 848.0041

848.0041 Income Approach. Payments by a lessee to a lessor which the latter uses to make payments on improvement bonds, the proceeds of which were used to finance improvements benefiting the leased property, constitute income to the lessor. C 7/23/1996.