Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > L > 535.0000 LAND USE RESTRICTIONS > 535.0002

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0002

535.0002 Assessment. Revenue and Taxation Code section 402.1 is applicable when valuing a development wherein certain units are restricted to low-income rentals by a recorded agreement between the developer and the State Tax Credit Allocation Committee. C 11/2/1994.