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§ 13951.2. Local Assessed Value.

18 CA ADC § 13951.2Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 1. Inheritance Tax (Refs & Annos)
Article 6. Valuation
18 CCR § 13951.2
§ 13951.2. Local Assessed Value.
Currentness
Unless it represents the actual market value of the property, the assessed value of real property for ad valorem taxation will not be accepted as the value thereof for inheritance tax purposes.
Note: Reference: Section 13951, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13951.2, 18 CA ADC § 13951.2
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