Fire districts

From the 2024 DOR Tax Exemption Study

(a) In the case of a profit corporation, either fifty percent or more of the total combined voting power of all classes of stock of the corporation entitled to vote, or fifty percent of the capital, prof- its, or beneficial interest in the voting stock of the corporation; and (b) In the case of any other corporation, or a partnership, asso- ciation, trust, or other entity, fifty percent or more of the capital, profits, or beneficial interest in the corporation, partnership, asso- ciation, trust, or other entity. (6) "County" means the county treasurer or its agent. (7) "Date of sale" means the date (normally shown on the instru- ment of conveyance or sale) that ownership of or title to real proper- ty, or control of the controlling interest in an entity that has a beneficial interest in real property, is delivered to the buyer/trans- feree in exchange for valuable consideration. In the case of a lease with option to purchase, the date of sale is the date when the pur- chase option is exercised and the property is transferred. "Date of sale," "date of transfer," "conveyance date," and "transaction date" all have the same meaning and may be used interchangeably in this chapter. The r