Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0715

220.0715 Title Perfection. Revenue and Taxation Code section 62(b) excludes from change in ownership a transfer for the purpose of perfecting title to the property. While the owner of the legal title to property is presumed to be the owner of the full beneficial interest, this presumption may be rebutted by clear and convincing evidence. Property Tax Rule 462.200(b)(2) sets forth the types of documentary proof that may constitute such evidence. The recording of a deed to reflect a change in title from an unrecorded 1969 decree of distribution should not result in a change in ownership. C 5/2/2006.