Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 2. Procedure to Claim Exemptions

Section 255.6

255.6. Homeowners' exemption; effective dates. The assessor shall verify the eligibility of each claimant who is receiving a homeowners' exemption to continue to receive such an exemption in accordance with rules issued by the board to provide for a periodic audit and for the establishment of a control system for the homeowners' exemption claims.

History.—Added by Stats. 1974, Ch. 60, p. 131, in effect March 12, 1974. Stats. 1974, Ch. 1107, p. 2368, in effect September 23, 1974, operative with respect to the 1974–75 fiscal year and thereafter, deleted the former first paragraph; and deleted "of the county in which such a dwelling is situated" after "assessor", substituted "claimant" for "owner", deleted "and regulations, which shall be" after "rules", and deleted "," after "board" in the first sentence of the second paragraph.

Note.—Section 15 of Stats. 1974, Ch. 60, p. 133, provided no payment by state to local governments because of this act. Section 20 of Stats. 1974, Ch. 1107, p. 2372, provided no payment by state to local governments because of this act.