Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > A > 170.0000 ASSESSMENT > 170.0006

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

170.0000 ASSESSMENT

Annotation 170.0006

170.0006 Application of Inflation Factor. For a property purchased on March 23, 1990, pursuant to Revenue and Taxation Code section 75.18, the 2% inflation factor would be added to the new base year value the following March 1, 1991, since the change in ownership entered on the supplemental roll took place between March 1 and June 30. C 9/13/1994.