Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0007 Allocation of Value. Appeal of the allocation of value between land and improvements is not permitted under Revenue and Taxation Code section 51(b) but may only be brought under section 80(a)(3). C 11/9/1995; C 1/4/1999.