Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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H

505.0000 HOMEOWNERS' EXEMPTION

Annotation 505.0025

505.0025 Equitable Title Holder. Under a contractual agreement for sale and purchase of real property, an equitable owner of real property may qualify as an owner for purposes of receiving the exemption, assuming all the requirements therefor are met. C 9/21/1978.