Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
460.0000 FULL CASH VALUE
460.0005 Energy Tax Credit. While there are some differences between the California energy tax credit and the federal investment tax credit, the reasoning in May Department Stores v. Los Angeles County (1987) 196 Cal.App.3d 755, is equally applicable to both types of credits, i.e., the full cash value of property should be determined without consideration being given to either. C 8/3/1989.