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AGO Opinions with Topic: WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE
AGO 1954 No. 285 >  July 16, 1954
EASEMENTS - PERPETUAL - WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE - LANDS - PERPETUAL EASEMENTS - WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE - TAXATION
EASEMENTS ‑- PERPETUAL ‑- WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE ‑- LANDS ‑- PERPETUAL EASEMENTS ‑- WHETHER ASSESSABLE AS TAXABLE PROPERTY TO GRANTOR OR GRANTEE ‑- TAXATION 1.  Land subject to a perpetual easement should be assessed as taxable property to the owner of the fee with an adjustment in valuation because of the easement.  2.  For purposes of 1955 taxes, a perpetual easement should be taken into consideration in assessing the land subject thereto if granted prior to January 1, 1954, and should not be considered if granted subsequent to said date.
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