Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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650.0001 Recreation Common Areas. The tennis courts, beach, and picnic area of a lake country club, organized as a planned development, are common areas. The values or interests held in these common areas should therefore be reflected in the separately owned lots, parcels or areas.

A mutual water company, serving only the planned development, should also be valued pursuant to Revenue and Taxation Code section 2188.5. C 4/12/1978.