Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 580.0015

580.0015 Leased Real Property. If personal property has been subject to a Revenue and Taxation Code section 469 mandatory audit, it would be appropriate for the assessment appeals board, upon its own volition or upon the assessee's application, to consider whether the underlying real property at the location forms an appraisal unit therewith even though the real property is leased from a third party. C 6/25/1996.