Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 420.0005

420.0005 U.S. Department of Housing and Urban Development. Although HUD is a federal instrumentality, property owned and held by HUD in its "Property Disposition Inventory" is subject to property taxation because of a specific waiver found in Title 12 United States Code section 1714. Thus, under article XIII of the California Constitution, county assessors are required to assess such properties. C 5/2/1986.