Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > C > 290.0000 COUNTY ASSESSOR > 290.0001

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

290.0000 COUNTY ASSESSOR

Annotation 290.0001

290.0001 Article XIII A Reappraisal. A 1977 assessment appeals board decision as to value as of the March 1, 1977, lien date is not controlling or binding upon the assessor as to his 1978 article XIII A of the California Constitution determination of value necessitated by a change in ownership which occurred prior to the March 1, 1977 lien date. C 11/8/1978.