Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0070

610.0070 Planting of Bulbs. Under Revenue and Taxation Code section 70, Property Tax Rules 463 and 466, and AH 567—Assessment of Nursery Stock Handbook, the planting of bulbs is new construction of the land, but neither the removal of bulbs and replanting in the same field nor the relocation of bulbs from one field to another, absent a change in ownership, is new construction. C 2/10/1983.