Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Other Code Provisions
Health and Safety Code
DIVISION 24. COMMUNITY REDEVELOPMENT AND HOUSING
PART 1. COMMUNITY REDEVELOPMENT LAW
Chapter 6. Financial Provisions
Article 6. Taxation*
33673. Taxation of leased property. Whenever property in any redevelopment project has been redeveloped and thereafter is leased by the redevelopment agency to any person or persons or whenever the agency leases real property in any redevelopment project to any person or persons for redevelopment, the property shall be assessed and taxed in the same manner as privately owned property, and the lease or contract shall provide that the lessee shall pay taxes upon the assessed value of the entire property and not merely the assessed value of his or its leasehold interest.
* Repealed and added by Stats. 1963, p. 3677, in effect September 20, 1963. Had the effect of renumbering the article and sections and repealed former Section 33954 relating to the operative date of the former article.