In any instance where there is an inconsistency between the statute and an annotation, statutory law is controlling.įollowing the advice provided in an annotation is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and penalty. The date appearing at the end of an annotation reflects the agency's interpretation of statutes existing as of that date. Although annotations are synopses of past advice provided by the Board's legal staff, the advice is not binding and may be revised at any time. They do not have the force or effect of law. Annotations are intended to provide guidance regarding the interpretation of statutes and Board rules as applied to specific factual situations. Property Taxes annotations are a research tool to locate selected legal rulings of counsel. The description given to the immunity of a registered proprietor of land under the Real. control over real property of the estate, the personal representative shall. 'Legal rulings of counsel' means a legal opinion written and signed by the Chief Counsel or an attorney who is the Chief Counsel's designee, addressing a specific tax application inquiry from a taxpayer or taxpayer representative, a local government, or Board of Equalization staff. conveyance and transfer of any title to real. Index of Deleted Property Tax Annotations Applicability of Annotations and Source DocumentsĪnnotations are primarily summaries of the conclusions reached in selected legal rulings of counsel. Property Tax Proposed Annotations – Current Legal Digest

Real estate conveyance of immunities