Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 205.0000 BUSINESS INVENTORY EXEMPTION > 205.0202

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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B

205.0000 BUSINESS INVENTORY EXEMPTION

Annotation 205.0202

205.0202 Property Held for Lease. While the location of leased property on the owner's real property may be an indication that property is not on lease, the crucial element for deciding whether property is actually out on lease is control of the property by the lessee. C 11/8/1995.