Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 1. Construction

Section 108

108. "State assessed property." "State-assessed property" means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.

History.—Stats. 1974, Ch 311, p. 589, in effect January 1, 1975, substituted "Section 19" for "Section 14".