Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0220

790.0220 Property Acquired By State Assessee. Property acquired by a state assessee becomes assessable by the Board at the time of transfer, is no longer subject to article XIII A of the California Constitution, and is not subject to any supplemental assessment. LTA 6/27/1985 (No. 85/75); C 3/5/1998.