Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 250.0011

250.0011 Leased Property. Leasing University property to cell phone carriers for the purpose of installing cellular equipment did not disqualify such property from the college exemption because the provision of adequate wireless voice and data access to students and staff is incidental to and reasonably necessary for the fulfillment of University's function as a complete modern college. C 2/24/2016.