Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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S

760.0000 STATE ASSESSEES

Annotation 760.0005

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.