Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
290.0000 COUNTY ASSESSOR
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.