Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
A B C D E F G H I L M N O P R S T U V W
C
220.0000 CHANGE IN OWNERSHIP
- 220.0001 Adverse Possession.
- 220.0002 Adverse Possession.
- 220.0003 Affiliated Group Transfer.
- 220.0004 After-Acquired Title Doctrine.
- 220.0005 Agent/Principal Relationship.
- 220.0010 Air Rights.
- 220.0025 Bankruptcy.
- 220.0030 California Department of Veteran Affairs.
- 220.0031 California Department of Veterans Affairs.
- 220.0032 Change in Control.
- 220.0033 Change in Control on Date of Death of Beneficiary.
- 220.0035 Charitable Gift Annuity.
- 220.0040 Community Property.
- 220.0041 Community Property.
- 220.0043 Community Property.
- 220.0050 Condominium Conversion.
- 220.0051 Condominium Conversion.
- 220.0052 Condominium Conversion.
- 220.0053 Condominium Conversion.
- 220.0055 Condominium Creation.
- 220.0060 Cooperative Housing Corporation.
- 220.0061 Cooperative Housing Corporation.
- 220.0063 Cooperative Housing Corporation—Limited Equity Cooperative.
- 220.0065 Corporate Merger.
- 220.0066 Corporate Merger.
- 220.0067 Corporate Merger.
- 220.0070 Corporate Ownership.
- 220.0071 Corporate Ownership.
- 220.0073 Corporate Ownership.
- 220.0074 Corporate Ownership.
- 220.0075 Corporate Ownership (Property Value).
- 220.0076 Corporate Ownership.
- 220.0077 Corporate Ownership.
- 220.0078 Corporate Ownership.
- 220.0080 Corporate Property Transfers.
- 220.0081 Corporate Property Transfers.
- 220.0082 Corporate Property Transfers.
- 220.0083 Corporate Property Transfers.
- 220.0085 Corporate Property Transfers.
- 220.0086 Corporate Property Transfers.
- 220.0087 Corporate Property Transfers—Affiliated Corporations.
- 220.0088 Corporate Property Transfers—Affiliated Corporations.
- 220.0090 Corporate Reorganization.
- 220.0091 Corporate Reorganization.
- 220.0100 Corporate Stock Transfers.
- 220.0101 Corporate Stock Transfers.
- 220.0102 Corporate Stock Transfers.
- 220.0103 Corporate Stock Transfers.
- 220.0104 Corporate Stock Transfers.
- 220.0106 Corporate Stock Transfers.
- 220.0107 Corporate Stock Transfers.
- 220.0108 Corporate Stock Transfers.
- 220.0109 Corporate Stock Transfers.
- 220.0110 Corporate Stock Transfers.
- 220.0112 Corporate Stock Transfers.
- 220.0113 Corporate Stock Transfers.
- 220.0114 Corporate Stock Transfers.
- 220.0115 Corporate Stock Transfers.
- 220.0116 Corporate Stock Transfers.
- 220.0117 Corporate Stock Transfers.
- 220.0120 Corporate Voting Stock Proxies.
- 220.0125 Custodianship.
- 220.0130 Date of Change.
- 220.0131 Date of Change.
- 220.0132 Date of Change.
- 220.0133 Date of Change.
- 220.0134 Date of Change.
- 220.0135 Date of Change.
- 220.0136 Date of Change.
- 220.0137 Date of Change.
- 220.0140 Date of Death.
- 220.0145 Deed Cancellation.
- 220.0149 Deed Presumption.
- 220.0149.005 Deed Presumption.
- 220.0150 Deeds of Trust.
- 220.0153 Delivery of Deed.
- 220.0155 Development Rights Transfers.
- 220.0158 Disclaimed Interest.
- 220.0160 Easement.
- 220.0161 Easement.
- 220.0162 Easement.
- 220.0163 Easement.
- 220.0164 Easement.
- 220.0165 Easement.
- 220.0166 Easement.
- 220.0170 Economic Recovery Tax Act.
- 220.0175 Effective Date.
- 220.0180 Employee Benefit Plan.
- 220.0181 Employee Benefit Plan.
- 220.0182 Employee Benefit Plan.
- 220.0183 Employee Benefit Plan.
- 220.0184 Employee Benefit Plan.
- 220.0185 Equity Share Agreement.
- 220.0190 Escrow Conditions.
- 220.0195 Estate For Years.
- 220.0196 Estate for Years.
- 220.0197.005 Estate for Years.
- 220.0198 Exchange.
- 220.0199 Exchange—Internal Revenue Code Section 1031.
- 220.0200 Exclusions.
- 220.0201 Exclusions.
- 220.0202 Exclusions.
- 220.0203 Exclusion.
- 220.0204 Exclusions.
- 220.0205 Exclusions.
- 220.0206 Exclusions.
- 220.0207 Exclusions.
- 220.0208 Exclusions.
- 220.0209 Exclusions.
- 220.0211 Exclusions.
- 220.0236 Execution Sales.
- 220.0240 Foreclosure.
- 220.0241 Foreclosure.
- 220.0242 Foreclosure.
- 220.0243 Foreclosure.
- 220.0250 Holding Agreements.
- 220.0251 Holding Agreements.
- 220.0252 Holding Agreements.
- 220.0253 Housing Cooperative.
- 220.0255 Incorporation of Partnership.
- 220.0258 Individual Retirement Account.
- 220.0260 Inheritance.
- 220.0261 Inheritance.
- 220.0262 Inheritance.
- 220.0263 Inheritance.
- 220.0268 Interspousal Transfer.
- 220.0269 Interspousal Transfer.
- 220.0270 Interspousal Transfers.
- 220.0271 Interspousal Transfers.
- 220.0272 Interspousal Transfers.
- 220.0273 Interspousal Transfers.
- 220.0274 Interspousal Transfers.
- 220.0274.005 Interspousal Transfers.
- 220.0275 Interspousal Transfers.
- 220.0276 Interspousal Transfers.
- 220.0277 Interspousal Transfers.
- 220.0279 Interspousal Transfers.
- 220.0280 Intestate Succession.
- 220.0285 Involuntary Transfers.
- 220.0290 Irrevocable Inter Vivos Trust.
- 220.0295 Joint Tenancy.
- 220.0296 Joint Tenancy.
- 220.0297 Joint Tenancy.
- 220.0298 Joint Tenancy.
- 220.0299 Joint Tenancy.
- 220.0300 Joint Tenancy.
- 220.0301 Joint Tenancy.
- 220.0302 Joint Tenancy.
- 220.0303 Joint Tenancy.
- 220.0305 Joint Tenancy.
- 220.0306 Joint Tenancy.
- 220.0307 Joint Tenancy.
- 220.0309 Joint Tenancy.
- 220.0310 Joint Tenancy.
- 220.0311 Joint Tenancy.
- 220.0312 Joint Tenancy.
- 220.0315 Joint Venture.
- 220.0320 Land Sale Contract.
- 220.0321 Land Sale Contract.
- 220.0322 Lease Improvements.
- 220.0323 Lease Option.
- 220.0324 Lease Option.
- 220.0325 Leases.
- 220.0326 Leases.
- 220.0326.005 Leases.
- 220.0327 Leases.
- 220.0328 Leases.
- 220.0330 Leases.
- 220.0331 Leases.
- 220.0332.005 Leases.
- 220.0333 Leases.
- 220.0334 Leases.
- 220.0335 Leases.
- 220.0336 Leases.
- 220.0337 Leases.
- 220.0338 Leases.
- 220.0339 Leases.
- 220.0340 Leases.
- 220.0341 Leases.
- 220.0342 Leases.
- 220.0343 Leases.
- 220.0344 Leases.
- 220.0345 Leases.
- 220.0346 Leases.
- 220.0347 Leases.
- 220.0348 Leases.
- 220.0348.005 Leases.
- 220.0349 Leases.
- 220.0349.005 Leases.
- 220.0350 Leases.
- 220.0352 Leases.
- 220.0353 Leases.
- 220.0354 Leases.
- 220.0355 Leases/subleases.
- 220.0356 Leases/Subleases.
- 220.0357 Leases/Term Extension.
- 220.0360 Leasehold Improvements.
- 220.0361 Leasehold Improvements.
- 220.0364 Life Estate—Personal Lifetime Right of Occupancy.
- 220.0364.005 Life Estate—Personal Lifetime Right of Occupancy.
- 220.0365 Life Estate.
- 220.0366 Life Estate.
- 220.0367 Life Estate.
- 220.0368 Life Estate.
- 220.0369 Life Estate.
- 220.0370 Life Estate.
- 220.0372 Life Estate.
- 220.0372.005 Life Estate.
- 220.0372.010 Life Estate.
- 220.0372.015 Life Estate.
- 220.0372.020 Life Estate.
- 220.0374 Life Estate.
- 220.0375 Limited Liability Company.
- 220.0375.005 Limited Liability Company.
- 220.0375.010 Limited Liability Company.
- 220.0375.015 Limited Liability Company.
- 220.0375.020 Limited Liability Company.
- 220.0375.025 Limited Liability Company – Series or Classes of Interests.
- 220.0375.030 Limited Liability Company—Capital Interests and Profits.
- 220.0375.035 Limited Liability Company.
- 220.0376 Limited Liability Company.
- 220.0376.005 Limited Liability Company.
- 220.0376.015 Limited Liability Company.
- 220.0377 Limited Liability Company—Dissolution.
- 220.0380 Limited Partnership.
- 220.0381 Limited Partnership.
- 220.0382 Limited Partnership.
- 220.0383 Limited Partnership.
- 220.0384 Limited Partnership.
- 220.0385 Limited Partnership.
- 220.0387 Limited Partnership.
- 220.0388 Limited Partnership.
- 220.0389 Limited Partnership.
- 220.0391 Limited Partnership.
- 220.0393 Limited Partnership.
- 220.0394 Limited Partnership.
- 220.0394.005 Limited Partnership.
- 220.0395 Lot Line Adjustments.
- 220.0396 Lot Merger.
- 220.0398 Massachusetts or Business Trust.
- 220.0399 Massachusetts Trust/Business Trust.
- 220.0402 Mineral Rights.
- 220.0410 Mining Claims.
- 220.0411 Mining Claims.
- 220.0420 Missing Person.
- 220.0425 Mobilehome Park.
- 220.0426 Mobilehome Park.
- 220.0427 Mobilehome Park.
- 220.0428 Mobilehome Park.
- 220.0429 Mobilehome Park.
- 220.0430 Mobilehome Park.
- 220.0431 Mobilehome Park.
- 220.0432 Mobilehome Park.
- 220.0433 Mobilehome Park.
- 220.0434 Mobilehome Parks.
- 220.0435 Mutual Water Company.
- 220.0437 Nonprofit Corporation – Transfer of Home Site Permits.
- 220.0439 Nonprofit Mutual Benefit Corporation.
- 220.0440 Option to Lease or Purchase.
- 220.0445 Options.
- 220.0446 Options.
- 220.0447 Options.
- 220.0450 Original Co-owners.
- 220.0450.005 Original Co-owners.
- 220.0451 Original Co-owners—Transfers From Limited Partnership to Trusts (GRATS and CLATS).
- 220.0451.005 Original Co-owner Transfers.
- 220.0451.010 Original Co-owner Transfers.
- 220.0451.015 Original Co-owner Transfers.
- 220.0452 Original Co-owners.
- 220.0453 Original Co-owners.
- 220.0453.005 Original Co-owners.
- 220.0455 Original Transferor.
- 220.0456 Original Transferor.
- 220.0457 Original Transferor.
- 220.0458 Original Transferor.
- 220.0460 Partition.
- 220.0461 Partition.
- 220.0462 Partition.
- 220.0463 Partition.
- 220.0464 Partition.
- 220.0465 Partition.
- 220.0466 Partition.
- 220.0467 Partition.
- 220.0468 Partition.
- 220.0468.005 Partition.
- 220.0470 Partition.
- 220.0475 Partners.
- 220.0480 Partnership.
- 220.0481 Partnership.
- 220.0482 Partnership.
- 220.0483 Partnership.
- 220.0484 Partnership.
- 220.0485 Partnership.
- 220.0486 Partnership.
- 220.0487 Partnership.
- 220.0488 Partnership.
- 220.0489 Partnership.
- 220.0490 Partnership.
- 220.0491 Partnership.
- 220.0493 Partnership.
- 220.0494 Partnership.
- 220.0495 Partnership.
- 220.0496 Partnership.
- 220.0497 Partnership.
- 220.0498 Partnership.
- 220.0499 Partnership.
- 220.0500 Partnership.
- 220.0502 Partnership.
- 220.0504 Partnership.
- 220.0505 Partnership.
- 220.0506 Partnership.
- 220.0507 Partnership.
- 220.0508 Partnership.
- 220.0511 Partnership.
- 220.0512 Partnership.
- 220.0526 Partnership.
- 220.0528 Partnership—Death of Partner.
- 220.0529 Partnership—Deed Presumption.
- 220.0530 Partnership Dissolution—Transfer to Heirs.
- 220.0536 Partnership Merger.
- 220.0540 Penalty for Failure to File Statement.
- 220.0541 Penalty for Failure to File Statement.
- 220.0542 Penalty for Failure to File Statement.
- 220.0545 Possessory Interests.
- 220.0546 Possessory Interests.
- 220.0547 Possessory Interests.
- 220.0549 Possessory Interests.
- 220.0550 Possessory Interests.
- 220.0551 Possessory Interests.
- 220.0552 Possessory Interests.
- 220.0553 Possessory Interests.
- 220.0554 Possessory Interests.
- 220.0561 Preliminary Change of Ownership Report.
- 220.0565 Probate.
- 220.0568 Probate Homestead.
- 220.0570 Quit Claim Deed as Security.
- 220.0573 Real Estate Investment Trust Election.
- 220.0575 Recombining Parcels.
- 220.0580 Record Title.
- 220.0581 Record Title.
- 220.0582 Record Title.
- 220.0583 Record Title.
- 220.0584 Record Title.
- 220.0584.005 Record Title.
- 220.0585. Reporting.
- 220.0590 Request for Statement.
- 220.0595 Rescission.
- 220.0596 Rescission.
- 220.0597 Rescission.
- 220.0598 Rescission.
- 220.0599 Rescission.
- 220.0600 Rescission.
- 220.0601 Rescission—Legal Entity Interests.
- 220.0602 Rescission—Motive.
- 220.0605 Resulting Trust.
- 220.0610 Revocable Grant Deed.
- 220.0615 Revocable Trust.
- 220.0620 Sale and Leaseback Transactions.
- 220.0621 Sale and Leaseback Transactions.
- 220.0622 Sale and Leaseback Transactions.
- 220.0623 Sale and Leaseback Transactions.
- 220.0624 Sale and Leaseback Transactions.
- 220.0625 Sale and Leaseback Transactions.
- 220.0635 Sales Contract or Lease With Option.
- 220.0640 Section 1031 Exchange/Holding Agreement.
- 220.0645 Security Interest Termination.
- 220.0646 Security Interest Transfers.
- 220.0647 Security Interest Transfers.
- 220.0648 Security Interest Transfers.
- 220.0649 Security Interest Transfers.
- 220.0650 State Chartered Stock Association.
- 220.0655 Statement Confidentiality.
- 220.0661 Statement Filing Requirements.
- 220.0662 Statement Filing Requirements.
- 220.0663 Statement Filing Requirements.
- 220.0664 Statutory Conversion.
- 220.0664.005 Statutory Conversion.
- 220.0664.500 Statutory Merger.
- 220.0665 Step Transaction.
- 220.0666 Step Transaction.
- 220.0667 Step Transaction.
- 220.0668 Step Transaction.
- 220.0670 Step Transaction.
- 220.0671 Step Transaction.
- 220.0672 Step Transaction.
- 220.0673 Step Transaction.
- 220.0674 Step Transaction.
- 220.0690 Subdivision Map.
- 220.0695 Tax Delinquency.
- 220.0700 Tax Exempt Property.
- 220.0703 Tenancy in Common.
- 220.0704 Tenancy in Common.
- 220.0710 Time-Sharing.
- 220.0711 Timeshare Interests.
- 220.0715 Title Perfection.
- 220.0720 Tracking Undivided Ownership Interests.
- 220.0725 Transfer "in Lieu of Foreclosure."
- 220.0730 Transfer of Future Appreciation.
- 220.0740 Transferable Development Rights.
- 220.0745 Transfers Between Co-owners.
- 220.0760 Trusts.
- 220.0761 Trusts.
- 220.0762 Trusts.
- 220.0763 Trusts.
- 220.0764 Trusts.
- 220.0765 Trusts.
- 220.0766.005 Trusts.
- 220.0767 Trusts.
- 220.0768 Trusts.
- 220.0769 Trusts.
- 220.0770 Trusts.
- 220.0771 Trusts.
- 220.0773 Trusts.
- 220.0775 Trusts.
- 220.0776 Trusts.
- 220.0778 Trusts.
- 220.0779 Trusts.
- 220.0780 Trusts.
- 220.0781 Trusts.
- 220.0782 Trusts.
- 220.0783 Trusts.
- 220.0784 Trusts.
- 220.0785 Trusts.
- 220.0786 Trusts.
- 220.0787 Trusts.
- 220.0790 Trusts.
- 220.0791 Trusts.
- 220.0792 Trusts.
- 220.0793 Trusts.
- 220.0794 Trusts.
- 220.0810 Trusts—Charitable Remainder.
- 220.0811 Trusts—Defective Grantor Trust.
- 220.0813 Trusts—Income Beneficiary.
- 220.0814 Trusts—Land Trusts.
- 220.0815 Trusts—Massachusetts or Business Trust.
- 220.0816 Trusts—Massachusetts or Business Trust.
- 220.0818 Trusts—Powers of Appointment.
- 220.0819 Trusts—Resulting Trust.
- 220.0820 Trusts—Security Interest Transfers.
- 220.0821 Trusts—Sprinkle/Spray Provisions.
- 220.0823 Trusts—Successor Trustee.
- 220.0830 Trusts—Resolution Trust Corp. (RTC) and Federal Savings/Loan Insurance Corp. (FSLIC).
- 220.0855 Undivided Interest.
- 220.0860 Unincorporated Association.
- 220.0865 U.S. Forest Service Permittees.
- 220.0867 Unrecorded Transfer.
- 220.0870 Void Contract.
- 220.0871 Void Contract.
- 220.0875 Water Rights.
- 220.0878 Wetlands Credits.
- 220.0880 Wills.
- 220.0881 Wills.
- 220.0885 Wills—Share & Share Alike.
- 220.0890 Working Interests and Royalties.
- 220.0895 Working Interests in Term Oil and Gas Leases.
- 220.0900 Zoning Change.