Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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D

360.0000 DISASTER RELIEF

Annotation 360.0040

360.0040 State Assessees. Revenue and Taxation Code section 170 is not applicable to state assessees. Section 170 does not reference the Board, Board-assessment statutes contain no reference to section 170, and the Board concluded on June 14, 1978, that the provisions of article XIII A of the California Constitution, which section 170 implements, are not applicable to state assessees. C 11/9/1982.