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Chapter 2. Assessment›Article 3. Exemptions and Immunities

§ 139. Restricted Access as Damage Eligible for Reassessment Relief Pursuant to Revenue…

California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ICC1EF3934C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 15606(c), Government Code. Reference: Section 170, Revenue and Taxation Code.

History

  1. New section filed 5-16-2002; operative 6-15-2002 (Register 2002, No. 20).

  2. Change without regulatory effect repealing section filed 7-11-2006 pursuant to section 100, title 1, California Code of Regulations (Register 2006, No. 28).

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▸Contents — California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax

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