Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
290.0000 COUNTY ASSESSOR
290.0001 Article XIII A Reappraisal. A 1977 assessment appeals board decision as to value as of the March 1, 1977, lien date is not controlling or binding upon the assessor as to his 1978 article XIII A of the California Constitution determination of value necessitated by a change in ownership which occurred prior to the March 1, 1977 lien date. C 11/8/1978.