Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 880.0101

880.0101 Filing Requirements. A claimant organization which on the lien date had a possessory interest in publicly-owned land, owned a water right, or owned improvements on land owned by another should be allowed to file copies of the documents creating such interests with the county assessor until the next succeeding lien date after the lien date for which exemption is being sought. The filing with the assessor is in lieu of filing with the county recorder as required by Revenue and Taxation Code section 261(a). C 7/24/1987.