Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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160.0000 ASSESSEE

Annotation 160.0002

160.0002 Assessor's Records. After a property is sold, the former owner is no longer considered an "assessee" of that property and does not have access to the assessor's records pertaining to the property, when owned by the new owner, that are statutorily held to be confidential. "Assessee" is defined in Revenue and Taxation Code section 23 as "the person to whom the property or a tax is assessed" and is understood to mean the current owner. C 3/6/1998.