California Property Tax (Second Edition)CCH, 2006 - 370 pages This is the perfect handy desktop resource for busy practitioners and anyone interested in claiming these business expenses, such as employers, sales people, self-employed individuals, and professionals wanting to claim a deduction for a home office. And, with the new CPE components being added with this edition, it also makes this a convenient and valuable way for practitioners to meet their continuing education requirements. |
Contents
REGULATION AND ADMINISTRATION | 1 |
Other Sources of Guidance 104 | 9 |
PROPERTY RIGHTS | 27 |
PROPERTY OWNERSHIP | 35 |
EXEMPT PROPERTY | 49 |
HOMES AND HOMEOWNERS | 57 |
THE VALUE OF TAXABLE PROPERTY | 59 |
1707 | 70 |
NEW CONSTRUCTION | 169 |
POSSESSORY INTERESTS | 181 |
MINERAL PROPERTIES | 195 |
Reduction In Reserves 1608 05 | 209 |
RESTRICTEDUSE PROPERTIES | 215 |
Application Procedure | 217 |
Ordinary Circumstances When Value Declines | 226 |
DeferralSeniors Blind Disabled | 232 |
Contaminated Property Valuation 707 03 | 71 |
01 | 76 |
VALUING LEASED PROPERTIES | 93 |
VALUING BUSINESS PROPERTIES | 101 |
VALUING BUSINESS EQUIPMENT | 115 |
Comparative Sales Approach 1106 | 127 |
03 | 133 |
CHANGE IN OWNERSHIP | 149 |
Common terms and phrases
Address adjusted Appeals Fax Appeals Office Hours applicant appraisal unit assessable value assessment appeals board AUDITOR/CONTROLLER base year value Board of Equalization board of supervisors capital capitalization rate change in ownership claim for refund comparative sales approach cost approach County ASSESSOR delinquent determine easement economic rent equipment escape assessment estimate exemption factors fair market value improvements income approach intangible assets issues land lease legal entity lien date ment method mineral rights mobile home net operating income operating ownership interest parcel party payment penalty percent personal property physical pm TAX COLLECTOR property owner property tax appraisers property tax purposes Property Tax Rule property value Proposition 13 proved reserves purchase R&T Code real property rent request result Section secured roll separate assessment subject property supplemental assessment tax bill taxable possessory interest taxable property taxable value taxpayer Telephone Numbers tenant tion transfer unsecured valuation