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   



Annotation 625.0252

625.0252 Wills. Mother's will left her estate to three children. The estate is comprised of two parcels of real property and $100,000 cash. Child A wishes to receive Property A; Child B wishes to receive Property B; and Child C wishes to receive cash and other assets. A court order pursuant to a petition by a personal representative under Probate Code section 11950 achieves the same result as if the will had contained a provision allowing non-pro rata distributions. Thus, if the distribution is pursuant to a petition filed by the personal representative under section 11950, then the parent-child exclusion may apply. C 3/27/2013.