Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > G > 490.0000 GOVERNMENT-OWNED PROPERTY > 490.0015

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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G

490.0000 GOVERNMENT-OWNED PROPERTY

Annotation 490.0015

490.0015 Located Outside Boundary. De-annexation of property by a city that places city-owned property once again outside the city's boundary returns the property to its former taxable status, and section 11 of article XIII of the California Constitution again applies. C 1/21/1992.