Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 360.0004

360.0004 Assessment. "Repaired," as used in Revenue and Taxation Code section 170(g), means to put back into a sound or healthy state and, when applied to land as distinguished from structures, may merely encompass measures which simply prevent further damage when there is no practical means of doing more. Thus, the construction of a rock wall to prevent further erosion of previously damaged ocean front properties could constitute "full repair" for purposes of section 170(g), in which event taxable land values reduced as the result of the prior erosion would be returned to their respective adjusted base year values. C 4/26/1988.