Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0355

220.0355 Leases/subleases. If property is subject of a lease for a term of 35 years or more and a sublease of the same property is for a term of 35 years or more, the transfer of the primary lease is not a change in ownership because of the continued existence of the sublease. C 11/9/1990.