Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 830.0100

830.0100 Tax Recoupment Fee. Upon immediate rezoning of a parcel of timberland following its removal from a timberland preserve zone, a tax recoupment fee is calculated pursuant to Government Code section 51142. If a sale of the property occurs before or after the rezoning, the assessor must also determine the property's full cash value for purposes of article XIII A of the California Constitution. Depending on the timing of the sale and the rezoning, different values for purposes of calculation of the fee and for purposes of article XIII A may be appropriate. C 4/21/1989.