Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0002

535.0002 Assessment. Revenue and Taxation Code section 402.1 is applicable when valuing a development wherein certain units are restricted to low-income rentals by a recorded agreement between the developer and the State Tax Credit Allocation Committee. C 11/2/1994.