Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
755.0000 STATE-ASSESSED PROPERTY
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.