Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 755.0001

755.0001 Assessment. Pursuant to section 19 of article XIII of the California Constitution, the Board's obligation is to assess "all property" in this State owned or used by the specified regulated utilities. Therefore, if such a utility neither owns nor uses any property in California, there is no property to assess and the Board need not adopt a zero value assessment. C 10/23/1997.