Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

190.0000 ASSESSMENT APPEALS BOARD

Annotation 190.0045

190.0045 Jurisdiction. An assessment appeals board has authority to determine the proper classification of land based on its use under provisions of the Williamson Act. The board's jurisdiction is particularly evident in situations involving enforceable restrictions which by law impact property values. C 7/8/91.