Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 2. Effect of Tax

Section 2188.2

2188.2. Statement of separate ownership. Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written statement before the lien date attesting to their separate ownership, in which event the land and improvements shall not be assessed to the same assessee.

Such written statement shall not be required annually following the year in which it has been filed but shall remain in effect until such time as either, or both, of said separate ownerships shall have been transferred or until such written statement of separate ownership shall have been canceled by either the owner of the land or the owner of the improvements.

History.—Added by Stats. 1947, p. 1871, in effect June 17, 1947. Stats. 1973, Ch. 467, p. 940, in effect January 1, 1974, added the last paragraph.

Construction.—This section has no application where the owner of land owns the improvements. It does not limit Section 405 and require improvements to be assessed to the owner in such cases. Valley Fair Fashions, Inc., v. Valley Fair, 245 Cal.App.2d 614. Improvements owned by one other than the owner of the land may be taxed to the owner of the improvements. Morse Signal Devices v. Los Angeles County, 161 Cal.App.3d 570.

This section does not require assessment of lessee-owned trade fixtures to the landlord where the statement provided for by this section is not filed. Ventura County v. Channel Islands State Bank, 251 Cal.App.2d 240.