Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 625.0038

625.0038 Claims. Revenue and Taxation Code section 63.1 as amended by the Statutes of 1988 provides that the filing requirement applicable to the parent/child exclusion from change in ownership applies to all transfers, including those accomplished through the medium of a trust, which occurred on or after November 6, 1986.

Chapter 709 of the Statutes of 1993 provides that notwithstanding the previous time limits, a claim under section 63.1 shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental assessment or escape assessment issued as a result of the transfer for which the claim is filed. This provision is also applicable to all transfers occurring after November 6, 1986. C 10/7/1993.