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Fee estate |
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| 815 (1) (2003) ("A city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax or fee upon the transfer of a fee estate in real property, or measured by the consideration paid or received upon transfer of a fee estate in real property. The availability of this financing structure provides owners of leased fee estates a tremendous opportunity to leverage their fee positions and create substantial liquidity," said Michaels. In addition, in February 2002, the Company contributed its leasehold position in an industrial building to a joint venture organized with the owners of the fee estate of this property. |
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