Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

260.0000 CONFIDENTIAL RECORDS OF TAXPAYER

Annotation 260.0066

260.0066 List of Transfers. In compiling the list of transfers open to public inspection, the assessor is required by subdivision (f) of Revenue and Taxation Code section 408.1 to hold secret the information contained on the preliminary change in ownership statement and on the change in ownership statement, except to the extent the information is otherwise disclosed, known, or published and available from other sources. The information on the transfer record in the county recorder's office is open to public inspection. C 12/13/1996.