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Assessing leasehold interests, part 1

Subjects: 
Taxes--Real property,Taxes--Payment in lieu of taxes,Taxes--Businesses and professions
Status: 
Avail
Format: 
Article
Description: 
p. 1, 3-4.
General Contents: 

In Local Issues -- Vol. 8, no. 5 (November 1988).

Abstract: 
The assessment of leasehold interests has been the subject of much conflicting opinion. These assessments are unusual in that the fee interest must be exempt before the leasehold interest is taxable to the lessee.
Publish Date: 
8/20/2001
Author/Speaker: 
Cypress, David