Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

220.0000 CHANGE IN OWNERSHIP

Annotation 220.0269

220.0269 Interspousal Transfer. A wife's purchase of her husband's life estate is excluded from change in ownership as an interspousal transfer under Revenue and Taxation Code section 63. C 6/14/2006.