Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 290.0053

290.0053 Records. Since the purpose and intent of Revenue and Taxation Code section 408.1 is to provide an additional means by which persons can obtain information as to comparable properties; since the more information one has, the better able he is to determine whether other properties are comparable properties; and since section 408.1(c)(7) allows an assessor to add additional sales information to the list to carry out such purpose and intent, the assessor could include his records of property characteristics, such as land use, number of structures on a parcel, number of units, square footage(s), and year(s) built on the section 408.1 list. In that event, being "public" data or information, the records could be included in a shared data base where they would be available to all, as they would be on the section 408.1 list. C 3/6/1984.