Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Annotations

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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.