Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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C

260.0000 CONFIDENTIAL RECORDS OF TAXPAYER

Annotation 260.0040

260.0040 Information Fees. The general rule is that to the extent the assessor discloses information to the public, fees for that disclosure may, within specified limits, be established and imposed by the county. However, fees for the preparation and distribution of certain information, such as a list of property transfers which have occurred within the preceding two years and property characteristics information, may be established and charged by the assessor rather than by the "county".

Revenue and Taxation Code section 408.1 does not apply to counties of less than 50,000 population. Revenue and Taxation Code section 408.3, which refers to property characteristics information, applies to counties with a population of more than 715,000 and is optional for counties of 715,000 or less. If an assessor of a county with the lesser population decides to provide the information, he or she and not the county sets the fee to be charged for the information. C 6/8/1988.