Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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740.0000 SITUS

Annotation 740.0043

740.0043 Farm Equipment. Where a farm is located in more than one county, the assessor for each county involved may make a request that the owner locate the personal property used in the operation, and he or she may make an assessment based on that information. Lacking response to such a request, the assessor may make an estimated assessment based upon any available information, as provided in Revenue and Taxation Code sections 501 et. seq.

Property Tax Rule 205 should be followed in determining the situs of movable property. Cooperation between assessors will insure against the possibility of double assessment and taxation. C 10/27/1986.