Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2.5. Change in Ownership Reporting*

Section 481

481. Information held secret. All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held secret by the assessor and the board. All information furnished in either the preliminary change in ownership statement or the change in ownership statement shall be held secret by those authorized by law to receive or have access to this information. These statements are not public documents and are not open to inspection, except as provided in Section 408.

History.—Stats. 1981, Ch. 1141, in effect October 2, 1981, operative January 1, 1982, added "or the board" after the first "assessor", and "and the board" after the second "assessor" in the first sentence. Stats. 1985, Ch. 200, effective January 1, 1986, added second sentence and substituted "These statements . . . and are" for "The statement is not a public document and is" before "not" in the third sentence.

* Article 2.5 was added by Stats. 1979, Ch. 242, in effect July 10, 1979.

Note.—Section 44 of Stats. 1979, Ch. 242, provided no payment by state to local governments because of this act.