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   

C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0311

220.0311 Joint Tenancy. Under Civil Code section 683.2(a)(1), a joint tenancy may be severed by execution and delivery of a deed that conveys legal title to the joint tenant's interest to a third person. The transfer of a joint tenancy interest into trust does not sever the pre-existing joint tenancy unless the trust is for the benefit of a third person who is not one of the existing joint tenants, because this would be contrary to the joint tenants' survivorship rights. C 12/26/2007.