Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
490.0000 GOVERNMENT-OWNED PROPERTY
490.0016 Located Outside Boundary. A change in the boundary of a governmental entity is effective as of the date of recordation of the Certificate of Completion with the County Recorder, even though a statement of boundary change was never filed with the Secretary of State, State Board of Equalization or County Auditor. Technical errors in annexation/reorganization procedures will be ignored by the courts if there has been substantial compliance with the statutes, and the annexation and/or reorganization will usually be validated by the Legislature through validating acts so as to exempt property purchased by the governmental entity within the new boundary. C 10/4/1996.