Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

150.0000 ASSESSED VALUE

Annotation 150.0011

150.0011 Definition. The provision in Revenue and Taxation Code section 135 changing the definition of "assessed value," beginning with the 1981-82 fiscal year, does not have a substantive effect upon other statutes that contain the term without specific definition and which have not been amended to reflect the new property tax system revision. OAG 2/10/1982 (No. 81-1101, Vol. 65, p. 136).