Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 790.0221

790.0221 Property Acquired By State Assessee. Pursuant to Revenue and Taxation Code section 75.54(c), a state assessee that acquires real property from a local assessee acquires it subject to a lien for prorated supplemental tax as the result of a supplemental assessment made for the change in ownership that occurred when the local assessee acquired the property. The prorated supplemental tax results not from a supplemental assessment made upon the transfer of the property from the local assessee to the state assessee but rather from the supplemental assessment made when the property was transferred to the local assessee. There is no statutory provision for removal of a supplemental tax lien or cancellation of a supplemental tax by reason of a subsequent acquisition by a state assessee. C 11/3/2000.