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Chapter 1. Inheritance Tax›Article 6. Valuation

§ 13951.2. Local Assessed Value.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE7764F834C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Unless it represents the actual market value of the property, the assessed value of real property for ad valorem taxation will not be accepted as the value thereof for inheritance tax purposes.

Note: Reference: Section 13951, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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