The purpose of this chapter is to effectuate Revenue and Taxation Code Section 480.4
(Chapter 872, Statutes 1984) in order to require the owners of tax-exempt real property
to report to the assessor, within sixty days, the creation, renewal, sublease or assignment
of any lease, sublease, license, use permit or other document which conveys the right
to use that real property, so that the assessor may determine if the transaction has
created a taxable possessory interest.
(Ord. 85-6 § 1).
Article 66-8.4. Reporting
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