Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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860.0000 VESSELS

Annotation 860.0030

860.0030 Information Obtained from DMV. The Department of Motor Vehicles (DMV) provides an assessor's office with the name and address of registered owners of vessels. To access online information, a requestor must complete a form which includes certain restrictions on the use of data provided by the DMV.

Revenue and Taxation Code section 602 and Property Tax Rule 252 require that the assessment roll show the name and mailing address of the assessee, a legal description that identifies the location of personal property, and the assessed value of personal property. Thus, any information an assessor obtains from the DMV that the assessor uses to populate the assessment roll must be shown on the roll and is therefore subject to public inspection pursuant to section 1602. All other information the assessor obtains from the DMV that is not specifically required to be shown on the assessment roll under section 602 or Rule 252 is confidential pursuant to section 408. C 10/12/2012.