Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
760.0000 STATE ASSESSEES
760.0005 Petition. In light of Revenue and Taxation Code section 733, only state assessees may file declarations of intent to petition or petitions for reassessment with the Board. Such assessees can include in their petitions, however, matters contested by their lessees, and in that event, a lessee may appear before the Board at the time and place of hearing upon the state assessee's/lessor's petition. C 9/19/1985.