Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
A B C D E F G H I L M N O P R S T U V W
B
200.0000 BASE YEAR VALUE TRANSFER
(b) BASE YEAR VALUE TRANSFER – GOVERNMENT ACQUISITION
Annotation 200.0315
200.0315 Claim. The filing requirements of Revenue and Taxation Code section 68 are mandatory. A failure to timely file a request for a transfer of the assessed value of a property taken by governmental action to a replacement property is jurisdictional and prevents the value transfer. C 12/22/1988.