Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0001

535.0001 Assessment. Revenue and Taxation Code section 402.1 is applicable when valuing the privately owned fee interest of a landowner in property dedicated to use as low income housing by a recorded agreement between it and a governmental housing authority. C 1/13/1984.