Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 220.0451.015

220.0451.015 Original Co-Owner Transfers. When a transfer by an original co-owner to a third party is counted and cumulated for purposes of Revenue and Taxation Code section 64(d), the third party does not become an original co-owner with respect to those interests. Once an original co-owner interest is transferred and counted and cumulated, it is no longer an original co-owner interest because the third party did not receive those interests in a transfer excluded from change in ownership under section 62(a)(2). C 3/15/2012.