Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

170.0000 ASSESSMENT

Annotation 170.0052

170.0052 Improvements Owned by Other Than Landowner. Revenue and Taxation Code section 2188.2 applies when some of the improvement are owned by a person other than the owner of the land on which they are located as well as when all of the improvements are so owned. C 4/7/1994.