Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
160.0025 Personal Property Leased by a Bank or Financial Corporation. Leased personal property that is accurately reported pursuant to Revenue and Taxation Code section 441(f) by a financial corporation should be subject to a single assessment because Revenue and Taxation Code section 235 requires the conclusive presumption of ownership by the lessee. C 6/13/1996.