Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 612

612. Owners' representatives. When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.

History.—Stats. 1979, Ch. 730, in effect January 1, 1980, operative January 1, 1981, added "conservator," after "guardian," in the first sentence of the first paragraph.

Designation of capacity.—When property is assessed to a person as administrator, it is immaterial whether he is a special or general administrator. City and County of San Francisco v. Pennie, 93 Cal. 465. When the assessor is not advised of the names of the principals until subsequent to the assessment, his failure to show the representative character of the assessee and to designate the principals does not invalidate the assessment, S. & G. Gump Co. v. City and County of San Francisco, 18 Cal.2d 129.

Liability of administrator.—The liability of an administrator is official and not personal, and such liability is assumed by his successor, City and County of San Francisco v. Pennie, supra. See also Los Angeles County v. Morrison, 15 Cal.2d 368.

Tax-exempt property.—If property held in the capacity of bailee is tax-exempt, any assessment of it would be self-defeating for the tax could not be assessed against the property or its possessor personally, at least where the bailee's interest in the property could not be transferred. General Dynamics Corp. v. Los Angeles County, 51 Cal.2d 59.