Laws, Regulations & Annotations

C

260.0000 CONFIDENTIAL RECORDS OF TAXPAYER

Annotation 260.0095

260.0095 Third Party Property Statements. Information submitted by multiple taxpayers on their property statements may be used by the assessor to derive industry wide averages that may be used to assess or defend the assessment of another taxpayer. Identification of the submitters of the property statements should not be made in public session but can be made in camera to either the appeals board or a court. C 1/14/1994.