Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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850.0000 VALUE

Annotation 850.0045

850.0045 Notice. Revenue and Taxation Code section 619 requires the assessor to notify assessees of increases in assessed values. The requirement is also applicable when assessed values rise following enrollments of declines in value. LTA 11/24/1993 (No. 93/71).