Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0040

610.0040 Fixture Replacements. A major rehabilitation of a fixture, which converts it to the substantial equivalent of a new fixture, as well as the installation of new fixtures in an improvement constitute new construction. Property classified as a fixture should be so classified, regardless of the setting in which it is found. For example, a fixture in an automobile repair shop is a fixture when situated in a service station. C 6/3/1987.