Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > A > 190.0000 ASSESSMENT APPEALS BOARD > 190.0044

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0044

190.0044 Interpretation of Exemption Terms. An assessment appeals board does not have the jurisdiction to interpret Property Tax Rule 138 (Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced) by defining the terms used therein because such a determination would constitute a hearing on a application appealing a denial of a qualification for an exemption. C 6/29/2004.