Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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B

200.0000 BASE YEAR VALUE TRANSFER

(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE

Annotation 200.0059

200.0059 Ordinance. An ordinance permitting intercounty base year value transfers may not restrict the relief provided by Revenue and Taxation Code section 69.5 only to severely and permanently disabled persons. C 6/7/2000.