Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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S

760.0000 STATE ASSESSEES

Annotation 760.0003

760.0003 Detail Statements. The Board's document titled "Allocations of Assessed Value of State Assessed Property," prepared in accordance with Revenue and Taxation Code section 746 and commonly referred to as a "Detail Statement," contains information derived from property statements filed by state assessees pursuant to Revenue and Taxation Code section 826 which must be held secret by the Board. Thus, the Detail Statement is not open to inspection by the public or by government officials other than the county assessor and other government officials as specifically provided in Revenue and Taxation Code section 833. City officials are not among the officials specified in Section 833. C 8/20/1996.