Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0064 Ownership of New Construction. Pursuant to Civil Code section 1013, the doctrine of accession provides that when a person affixes his property to the land of another, without an agreement permitting him to remove it, the thing affixed belongs to the owner of the land. Thus, absent lease provisions under which the lessee retains title to the improvements, title passes to the lessor upon the completion of the construction. C 6/16/2008.