Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 200.0000 BASE YEAR VALUE TRANSFER > 200.0350

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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B

200.0000 BASE YEAR VALUE TRANSFER

(b) BASE YEAR VALUE TRANSFER – GOVERNMENT ACQUISITION

Annotation 200.0350

200.0350 Proceedings. The threat of an eminent domain taking by a non-governmental agency is not a sufficient basis for transferring the base year value of the subject property to a replacement property under Revenue and Taxation Code section 68. The taking must occur as a result of eminent domain proceedings that are concluded by a stipulated or court formulated judgment. C 1/25/1987.