Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0036 Fire Suppression Systems. The exclusion contained in Revenue and Taxation Code section 74 is not limited to fire suppression systems and equipment that protect structures only. As long as fire suppression systems and equipment that protect persons, fixtures, and personal property are installed in an existing building and meet the definitions contained in section 74(c), those systems should be excluded from new construction. C 1/29/2003.