Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

170.0000 ASSESSMENT

Annotation 170.0050

170.0050 Improvements Owned by Other Than Landowner. If a request for separate assessment of separately owned improvements is made under Revenue and Taxation Code section 2188.2, the assessor may, at his elective discretion, assess the improvements on the secured roll to the owner of the improvements if the assessment can be secured by a lien against other land in his county owned by the owner of the improvements so assessed, or he may assess the improvements on the unsecured roll to the owner of the improvements. C 7/12/1984.