Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0315

220.0315 Joint Venture. The contribution of property to a joint venture gives rise to reappraisal of the entire property since the joint venture is a separate entity and since the contributor did not retain the same proportional interest in the property after the transfer as required by Revenue and Taxation Code section 62(a). C 12/22/1981.