Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 790.0092

790.0092 Fixtures. As the result of the 1987 amendments to Revenue and Taxation Code sections 75.5 and 75.15 and the repeal of Revenue and Taxation Code section 75.16, effective August 1, 1987, fixtures are no longer subject to supplemental assessments. LTA 8/11/1987 (No. 87/58).