Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 460.0031

460.0031 Tax Sales. The presumptions of full cash value under Revenue and Taxation Code section 110 do not apply to execution and/or foreclosure sales since these are forced sales and thus considered "non-market" transactions. Property Tax Rule 4(b) requires that existing debt encumbering a property, including delinquent payments on Mello-Roos bonds, be added to the stated purchase price in order to arrive at the actual consideration paid. C 3/26/1999.