Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 290.0007

290.0007 Duty to Assess to Claimed Owner. Notwithstanding that Revenue and Taxation Code section 405 requires that property be assessed to the persons owning, claiming, possessing, or controlling it on the lien date, the assessor's refusal to separately parcelize and assess a portion of a larger parcel claimed to have been sold does not invalidate the assessment of the property as a single parcel. Revenue and Taxation Code section 613 provides that a mistake in the name of the owner or supposed owner does not invalidate an assessment made against real property. Further, the assessor's refusal may be appropriate when the purported sale would be contrary to provisions of the Williamson Act, would appear to violate the Subdivision Map Act, and is the subject of litigation. C 5/7/1990.