Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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160.0000 ASSESSEE

Annotation 160.0025

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.