Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > N > 610.0000 NEWLY CONSTRUCTED PROPERTY > 610.0020

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0020

610.0020 Development of Mining Properties. Development of mining properties which constitutes new construction as defined in Revenue and Taxation Code section 70 shall, pursuant to section 71, be appraised at its full cash value on the lien date and on each lien date thereafter until completed, at which time the entire property shall be appraised at its full value. C 5/26/1982.