Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
760.0000 STATE ASSESSEES
760.0002 Change in Ownership Statement. A state assessee that owns or leases only property that is state assessed is not required to file form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities with the State Board of Equalization when an unrelated entity obtains a controlling interest in the assessee. However, where a state assessee either owns locally assessed property or has direct or indirect ownership control of any legal entity that owns locally assessed property, the person or entity obtaining ownership control of the state assessee would be required to file the Statement of Change in Control and Ownership of Legal Entities with the Board of Equalization. C 2/22/2011.