Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0195

790.0195 Possessory Interests. When a possessory interest lease in real property is terminated in an assessment year and a new possessory interest lease is entered into with a new lessee for the same property, the full cash value of the new possessory interest as of the date of its creation should be added to the supplemental roll. LTA 1/28/1986 (No. 86/12).