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AGO Opinions with Topic: APPLICATION OF TAX UPON REVERTER FOR CONDITION BROKEN
AGO 1952 No. 446 >  December 22, 1952
COUNTIES - REAL ESTATE EXCISE TAX - MUNICIPAL CORPORATIONS - APPLICATION FOR REAL ESTATE SALES TAX - APPLICATION OF TAX UPON REVERTER FOR CONDITION BROKEN - INDUSTRIAL DEVELOPMENT DISTRICTS
COUNTIES ‑- REAL ESTATE EXCISE TAX ‑- MUNICIPAL CORPORATIONS, APPLICATION FOR REAL ESTATE SALES TAX ‑- APPLICATION OF TAX UPON REVERTER FOR CONDITION BROKEN ‑- INDUSTRIAL DEVELOPMENT DISTRICTS The county real estate sales tax is imposed upon the transfer of real property back to industrial development districts for condition of particular use broken pursuant to statute and/or deed.
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