Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2. Information From Taxpayer

Section 467

467. Taxing agencies to file statements. Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal descriptions of:

(a) All real estate which it has conveyed by deed to any person during the assessment year ending on the last day of December.

(b) All real estate owned by it on the preceding lien date and which it has agreed by contract in writing to sell and convey to any person. The statement covering property sold by contract shall show for each parcel of real estate the name and address of the purchaser, the consideration for the sale and conveyance thereof, and the amount of the consideration paid as of the lien date.

History.—Added by Stats. 1941, p. 2051 in effect June 6, 1941. Stats. 1967, p. 2243, in effect November 8, 1967, substituted "last day of February" for "first Monday in March" in subsection (a), and "lien date" for "first Monday in March" in subsection (b). Stats. 1995, Ch. 499, in effect January 1, 1996, added a colon after "descriptions of" in the first paragraph; and substituted "December" for "February" after "last day of" in subdivision (a).