Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0204

880.0204 Owner and Operator. A qualifying organization's purchase of a conservation easement over a property and use of the property for exempt activities will not make the property eligible for the exemption where the seller retains legal title to the property and is not a qualifying organization. C 1/7/1982.