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
H
505.0000 HOMEOWNERS' EXEMPTION
Annotation 505.0050
505.0050 Executor. The exemption may be claimed by the executor of an estate when the deceased owned and occupied his dwelling on March 1 of the year for which exemption is claimed. It is immaterial whether the dwelling is presently occupied or that the dwelling was willed to a specified individual. C 2/10/1969; LTA 3/23/1982 (No. 82/50).