Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 755.0085

755.0085 Property Subject to Assessment. A building that is leased and at least partially used by a state assessee is subject to assessment by the State Board of Equalization, even though portions of the building may be subleased to a non-state assessee. If, however, the lease requires the taxes to be paid by the lessor, who is a local assessee, then the Board may delegate the duty to assess to the county assessor pursuant to the last paragraph of section 19 of article XIII of the California Constitution. C 5/2/1996.