Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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C

290.0000 COUNTY ASSESSOR

Annotation 290.0060

290.0060 Special Franchises. Revenue and Taxation Code section 23154 does not prohibit the assessor from assessing the special franchises of non-state assessees. Neither does it require the State Board of Equalization to assess special franchises of those other than public utilities. C 9/25/1981.