Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
460.0000 FULL CASH VALUE
460.0030 Tax Sale Appraisal. The fair market value of property as of the date of its sale is to be used for assessment purposes, not the Revenue and Taxation Code section 3698.5 value calculated to determine the minimum price for the property at a tax sale. C 3/29/1983.