Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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S

780.0000 STATE-OWNED PROPERTY

Annotation 780.0005

780.0005 California Public Employees' Retirement System. Imposition of an in lieu fee for general governmental services upon the California Public Employees' Retirement System based upon its ownership of real property would be unconstitutional. OAG 1/3/1991 (No. 90/908, Vol. 74, p.6).