Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

210.0000 CALIFORNIA LAND CONSERVATION ACT

Annotation 210.0030

210.0030 Valuation of Unrestricted Nonliving Improvements. Nonliving improvements should be treated as a separate appraisal unit (from the restricted land on which they are located) and enrolled at the lower of factored base year value or market value. C 4/4/1994.