Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 220.0340

220.0340 Leases. Property used, even if not owned, by a state-assessee in its utility activity is subject to state assessment and is not subject to the provisions of article XIII A of the California Constitution. Therefore, the lease of land to a state-assessed public utility for use in its utility activity should not result in a change in ownership assessment by a local assessor. C 3/19/1986.