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Assessing leasehold interests - part 1

Topic: 
TAXES--REAL PROPERTY
Author: 
Cypress, David.
Publisher/Date: 
1988
Note: 
In Local Issues -- Vol. 8 - no. 5 (November 1988).
Summary: 
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.