42-13454. Managing entity as agent of
owner


A. Except as provided in subsection B, for the purpose of ad valorem taxation the
managing entity identified on the timeshare use form is considered to be the taxpayer as
agent of the person who owns the timeshare property.


B. For the purpose of an appeal pursuant to chapter 16 of this title, the managing
entity may be considered the agent of the person who owns the timeshare property.