Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > C > 260.0000 CONFIDENTIAL RECORDS OF TAXPAYER > 260.0020

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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C

260.0000 CONFIDENTIAL RECORDS OF TAXPAYER

Annotation 260.0020

260.0020 District Attorney. The district attorneys in the 58 counties, and their deputies and other employees, are "law enforcement agencies" within the meaning of Revenue and Taxation Code section 408(b). Accordingly, an assessor is required to disclose information, furnish abstracts and permit access to all records in the assessor's office to the district attorney or his or her authorized deputies and employees. C 9/12/1996.