Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0083

390.0083 Recorded Document. The recording of documents of title is a form of notice to the assessor, since assessors regularly receive recorded information from the recorder's office. The recording of a death certificate is considered to be the recording of a document evidencing a change in ownership, and the four-year statute of limitations for escape assessments applies. However, if it is not possible to relate the decedent's name on a death certificate with the decedent's name on title to property owned, the recording of a death certificate would not be considered adequate notice to an assessor, and the eight-year statute of limitations for escape assessments would apply. C 3/27/2001.