Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014

Property Tax Annotations

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Annotation 220.0148

220.0148 Deed Correctness Presumption. Evidence Code section 662 and Property Tax Rule 462.200(b) provide authority for the assessor to rebut the presumption that deeds are correct and valid. For properties under the Williamson Act, Government Code provisions condition conveyance on termination of the contract, approval of subdivision parcel maps, and minimum acreage requirements for the property remaining under contract. Where deeds or contracts of sale that purport to convey portions of a larger property that is subject to a Williamson Act contract provide evidence that these conditions have not been met, such documents are sufficient to rebut the presumption. Under these circumstances, the assessor is within his or her authority not to recognize the purported transfers for assessment purposes. C 12/9/2002.