Laws, Regulations & Annotations

A

180.0000 ASSESSMENT APPEALS

Annotation 180.0033

180.0033 Applicant. An entity that assumes liability for payment of delinquent taxes does not become an "affected party" or an "assessee" with standing to appeal the assessments made prior to the foreclosure. A notice of unpaid taxes received by such an entity may not be considered as the equivalent of a notice of annual increase which commences the 60-day application filing period of Revenue and Taxation Code section 1603 when such notice was not required pursuant to Revenue and Taxation Code section 619. C 1/13/1999.