Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

C

260.0000 CONFIDENTIAL RECORDS OF TAXPAYER

Annotation 260.0070

260.0070 Possessory Interests Annual Usage Report. The Possessory Interests Annual Usage Report (form BOE-502-P), is a public record that is open to public inspection under the California Public Records Act (CPRA), and the information that a state or local governmental entity is required to report to a county assessor is public information. In Commission on Peace Officer Standards and Training v. Superior Court of Sacramento (2007) 42 Cal.4th 278, the California Supreme Court made it clear that the Courtís concern was with the disclosability or confidentiality of the information itself, and not the location or manner in which the information is stored. For this reason, county assessors may not refuse disclosure of the information required to be reported by section 480.6, subdivisions (a)(1) through (6), if provided in a substitute format other than the Usage Report. C 12/1/2011.