California tax lien certificate

The State Board of Equalization has accelerated signature requirements, which become effective January 1, 2005, for certain California property tax exemption forms. The Board previously announced that it would implement the requirement for claimants to sign affidavits under penalty of perjury when the forms for 2006 are developed. Instead, the Board has advised that it will implement this change for the 2005 lien date. The affected forms are: Form BOE-260, Certificate and Affidavit for Exemption for Work of Art Claim for Exemption from Property Taxes; BOE-260A, Certificate and Affidavit for Exemption for Certain Aircraft Claim for Exemption from Property Taxes; and BOE-260B, Claim for Exemption from Property Taxes for Aircraft of Historical Significance. (Letter to County Assessors, No. 2004/056, California State Board of Equalization, October 4, 2004.)

Copyright CCH Incorporated: Federal and State Tax Oct 19, 2004
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