Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 250.0019

250.0019 Parking Lot. A parking lot leased by a college for student parking that is also used on a regular basis by a for-profit business entity for nonqualifying commercial parking purposes is not eligible for exemption as property used exclusively for educational purposes by a nonprofit institution of higher learning. C 12/11/2002.