Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0230

790.0230 Property Formerly Assessed By The Board. Once a new base-year value for property, formerly assessed by the Board but which has been sold and becomes locally assessable, has been established pursuant to Revenue and Taxation Code section 75.10, the taxable value on the current roll or the roll being prepared must be determined from figures from the Board roll. LTA 6/27/1985 (No. 85/75); C 10/8/1999.