Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0038

180.0038 Application Filing Date. Applications for assessment reduction based on a property's loss in value must be made during the regular filing period. Proposition 8 made no changes to the appeal process. It merely authorized recognition of a property's loss in value even though there has been no new construction or change in ownership. C 11/27/1989.