Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
170.0051 Improvements Owned by Other Than Landowner. If a tenant owns improvements located in a structure on land both owned by the landlord either the landlord or tenant may file a statement of separate ownership and thereby force the assessor to separately assess the property owned by each. Revenue and Taxation Code section 2188.2 is mandatory. C 12/6/1989.