Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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440.0000 FORMS

440.0090 Signature under Penalty of Perjury. Whenever a Revenue and Taxation Code section states that a claimant must make an affidavit, the claimant is subject to committing the offense of perjury under the Penal Code. An affidavit is a written declaration under oath, made without notice to the adverse party. C 4/25/2012.