All notices required by this division to be given to the owner of property subject
to an assessment, shall be given to the fee owner, the owner of an existing prior
recorded possessory interest, and the assignor of the possessory interest created
by a lease. The notices shall refer to the possessory interest against which the assessment
Where the provisions of this division otherwise require any notice or documents to
refer to the property subject to assessment, the notice or document shall refer instead
to the possessory interest and shall contain a legal description of the possessory
interest created by the lease on such property. If the legal description of the possessory interest describes an area less than
the entire property ownership, the notice or document shall also contain a reference
to the record of the acquisition instrument to the entire parcel from which the possessory
interest was created.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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