May a tenant subject to a lease with a remaining term less than 35 years avoid reassessment when the property is sold?
Equinix LLC v. County of Los Angeles Facts: A buyer acquires commercial real estate subject to a lease with a remaining term of less than 35 years. The tenant is responsible for payment of property taxes due during the lease. The county assessor reassesses the property on the transfer of ownership, resulting in an increase […]
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