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Property Tax Opinions of Counsel index

A variety of legal opinions have been rendered interpreting the laws relating to the administration of the real property tax. Many of these opinions have been written on questions which have not been considered either by the courts or any administrative agency. These may be of value to local officials, practitioners and government agencies involved in the real property tax field. The opinions construe the laws in effect at the time they were rendered.

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Volumes 1 through 9 present the Opinions of the Counsel to the State Board of Equalization and Assessment.  Volumes 10 through 12 present the Opinions of the Counsel to the State Board of Real Property Services, reflecting the fact that the agency assumed a new name in 1995.  Accordingly, there is one citation format for opinions in Volumes 1-9 (e.g., 5 Op.Counsel SBEA No. 62), and a slightly different one for those in Volumes 10-12 (e.g., 11 Op.Counsel SBRPS No. 63).  No new Opinions of Counsel have been issued since 12 Op.Counsel SBRPS No. 35 was issued in September of 2010.