Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0462

220.0462 Partition. While LTA 5/16/1980 (No. 80/84) advocates use of the "appraisal unit" when considering transfers of interests excluded from the meaning of "change in ownership" by Revenue and Taxation Code section 62(a), the fact that a transfer which otherwise meets the requirements of the section necessitates alteration of an existing parcel's physical configuration should not thwart the legislative intent of the section, and there should be no revaluation because of such fact. C 3/16/1984.