Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0008

190.0008 Allocation of Value. A local assessment appeals board has jurisdiction to hear supplemental assessment and base year value appeals involving the proper allocation of a total property value between land and improvements for applications filed within the time limitations periods of Revenue and Taxation Code section 1605(b) for supplemental assessments or Revenue and Taxation Code section 80 for base year value appeals. C 1/4/99.