Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Annotations
550.0000 LANDS OWNED BY LOCAL GOVERNMENTS THAT ARE OUTSIDE THEIR BOUNDARIES
550.0021 Properties of City. A city's interest in property located outside its boundaries is taxable in the manner prescribed by section 11 of article XIII of the California Constitution if the property was taxable when acquired by the city. The use of the property and the fact that it is held jointly with another tax-exempt governmental entity are irrelevant for purposes of section 11 assessment. C 11/25/1997.