Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
525.0000 INDIANS AND INDIAN LANDS
525.0019 Partnerships. The property of a partnership is not immune from taxation merely because the majority partner is an Indian. Under California property tax law, it is the partnership as an entity which holds title to the partnership assets (property), which partnership is a separate "person" and must establish its own immunity (if any) distinct from that (if any) of its partners. C 9/1/1995.