Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Annotations
490.0000 GOVERNMENT-OWNED PROPERTY
490.0015 Located Outside Boundary. De-annexation of property by a city that places city-owned property once again outside the city's boundary returns the property to its former taxable status, and section 11 of article XIII of the California Constitution again applies. C 1/21/1992.