Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
220.0000 CHANGE IN OWNERSHIP
220.0585. Reporting. Revenue and Taxation Code sections 480-480.2 mandate that only a person or legal entity acquiring ownership or control of real property or mobile homes subject to local property taxation is required to file a change in ownership statement; therefore, state assessees are exempt from filing change in ownership statements. However, under section 480.3, county recorders may require all transferees, including state assessees, to file a preliminary change in ownership report or pay a $20 recording fee in lieu thereof. C 4/19/1994.