Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 580.0021

580.0021 Owner/Lessor. Owner/lessor and lessee of property are both included in mandatory audit requirement of Revenue and Taxation Code section 469 if the value of the leased property puts them over the value threshold. C 8/31/1990.

Note: Stats. 1991, Ch. 1148, in effect October 14, 1991, increased amount from $200,000 to $300,000.