Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 360.0034

360.0034 Restricted Access. The temporary fencing by a county of an area including homes which were in close proximity to but not physically damaged by a recent landslide did not restrict the access to such property for purposes of Revenue and Taxation Code section 170(a) where the residents of such homes were permitted to enter the fenced area and continue to occupy their homes. C 5/25/1995.