Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 460.0001

460.0001 Determination by Assessment Appeals Board. Insofar as Property Tax Rule 324 requires an assessment appeals board to determine "full cash value", the board is bound by the definition of "full cash value" in section 2(a) of article XIII A of the California Constitution. Thus, absent a change in ownership or any new construction on or after March 1, 1975, the full cash value of real property is that value as defined in Revenue and Taxation Code section 110, as of March 1, 1975, adjusted annually by the inflation factor. C 10/14/1981.