Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 290.0065

290.0065 Subpoena. Revenue and Taxation Code sections 441 and 454 authorize an assessor to issue a subpoena to compel the production of records and other information pertaining to taxable property within his county. The production of records, etc., is necessary to the proper appraisal of the property, including all interests therein. LTA 1/30/1981 (No. 81/20).