Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 205.0000 BUSINESS INVENTORY EXEMPTION > 205.0110

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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B

205.0000 BUSINESS INVENTORY EXEMPTION

Annotation 205.0110

205.0110 Personnel and Equipment. Where a "lessor" provides his personnel to operate his equipment, he is providing a service rather than renting equipment, and the equipment would not be eligible for exemption even though the contract between the parties is denominated a "rental contract". C 2/16/1983.