Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 220.0160

220.0160 Easement. The creation of a conservation easement conveying all rights and interest in the property except legal title, exclusive in perpetuity, and running with and burdening title to the property constitutes a change in ownership under Revenue and Taxation Code section 60 and Property Tax Rule 462(a). Such easement should be treated for assessment purposes as a separately assessable real property interest. C 1/7/1982; C 8/6/2003.