Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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R

735.0000 RETIREMENT SYSTEMS (PUBLIC) PROPERTY

Annotation 735.0040

735.0040 State Retirement System. Government Code section 7510(b)(1) requires that language in lease documents inform lessees that the possessory interest tax will be based on a pro rata square footage allocation of the acquisition full-cash value, and section 7510(b)(5) mandates that the subdivision apply to the assessment, computation and collection of taxes for the 1992-93 and subsequent fiscal years. C 4/18/1997.