Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0012 Addition to Roll. When adding an assessment to the supplemental roll to reflect value resulting from the completion of new construction, the assessor is not authorized to change the assessment on the regular roll which reflects the prior lien date value of the remainder of the property.
Assessments not reflecting lien date values can be appealed by taxpayers. Changes in values caused by economic conditions subsequent to the lien date can be taken into account when establishing values for the following lien date. C 1/14/1987.