Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
360.0000 DISASTER RELIEF
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.