Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

260.0000 CONFIDENTIAL RECORDS OF TAXPAYER

Annotation 260.0075

260.0075 Planning Commission. County planning commissions are agencies created by the Legislature pursuant to Government Code section 65101 and are authorized by Government Code section 65106 to request information from all public officials as may be required for their work. Such a commission qualifies as a legislative or administrative body of the State authorized under Revenue and Taxation Code section 408 to examine the records of the assessor.

The assessor shall supply such information as is available to him or her, to the extent such information is pertinent to the duties of the planning commission. C 3/24/1988.