Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 250.0021

250.0021 Student Bookstore. The college exemption is available to college-owned realty, improvements, fixtures and equipment used in a college bookstore, even though the store is operated by a for-profit entity. Similar property used in such a bookstore but not owned by the college is subject to tax, as is college-owned book store property used to generate unrelated business taxable income as defined in the Internal Revenue Code. C 5/16/1990.