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
C
220.0000 CHANGE IN OWNERSHIP
Annotation 220.0455
220.0455 Original Transferor. If A and B take title to property as joint tenants on a conveyance by a third party, neither A nor B qualify as original transferors. If A transfers property to A and B as joint tenants, only A qualifies as an original transferor. At A's death, a reappraisal of the entire property is required by Revenue and Taxation Code section 65(c). C 7/11/1984.