Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
880.0000 WELFARE EXEMPTION
(a) IN GENERAL
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.