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 220.0635
220.0635 Sales Contract or Lease With Option. A "Lease With Option to Purchase" may, in fact, be a contract of sale. Consideration must be given to the terms and conditions of the document. Where it is determined that a contract of sale exists, the date of the change in ownership is the date of execution or, where conditional, the date the condition has been fulfilled. C 10/17/1980.