Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0074 Purchase Price Presumption. The presumption that a purchase price is "full cash value" or "fair market value" as provided for in Revenue and Taxation Code section 110(b) applies to all equalization hearings in progress or held subsequent to January 1, 1989, even if the fiscal years and protested assessments relate to periods prior thereto. C 5/10/89.