Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 200.0371

200.0371 Threat of Condemnation. Revenue and Taxation Code section 68 and Property Tax Rule 462.500 require that a person be displaced from property by eminent domain proceedings, by acquisition by a public entity, or by governmental action which results in a judgment of inverse condemnation. Acquisition by a public entity in lieu of instituting eminent domain proceedings can include acquisition by an agent of a public entity. Evidence must be provided that proves the agent is acting on behalf of the public entity. C 1/30/2008.