Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0117

220.0117 Corporate Stock Transfers. For property tax purposes, the date of a change in control under Revenue and Taxation Code section 64(c) occurs on the date that the purchasing corporation is deemed to have effectively purchased more than 50 percent of the selling corporation's voting stock. C 10/18/2000.