Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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C

300.0000 COUNTY BOARD OF EQUALIZATION

Annotation 300.0001

300.0001 Comparable Evidence. Chanslor-Western Oil and Development Co. v. Cook, 101 Cal.App.3d 407, precludes disclosure of the scheduled gross rent of an apartment complex used by the Assessor as a comparable to a subject property under equalization. Revenue and Taxation Code section 408 defines "market data" narrowly, and section 408(d) states that for purposes of providing such market data, the assessor shall not display any document relating to the business affairs or property of another. C 10/11/1984.