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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.


Beginning with Volume 10, the Opinions of Counsel are those of the Counsel to the State Board of Real Property Services, successor to the State Board of Equalization and Assessment, renamed January 1, 1995 (L.1994, c.385). Opinions in Volumes 1 through 9 will continue to be cited as those of the Counsel to the State Board of Equalization and Assessment (e.g., 9 Op.Counsel SBEA No. 1).

No new Opinions of Counsel have been issued since 12 Op.Counsel SBRPS No. 35 issued in September of 2010.