Laws, Regulations & Annotations

S

760.0000 STATE ASSESSEES

Annotation 760.0001

760.0001 Applicability of Local Assessment Statutes. Local assessment statutes are not expressly applicable to state assessees. However, the mandate of section 19 of article XIII of the California Constitution is controlling on the point that property of state assessees shall be subject to taxation to the same extent and in the same manner as local property. Thus, to the extent the Legislature is silent on matters directly affecting the tax liability of state assessees, the Board should be guided by those statutes which directly impact the tax liability of local assessees. C 8/13/1981.