Expanded Index For the Property Taxes Law Guide January 2017 Purpose: This index is intended to be a comprehensive supplement to the State Board of Equalization (BOE) Property Taxes Law Guide (PTLG), Volumes 1 and 2, and includes references to selected Letters To Assessors, Attorney General Opinions, certain BOE annotated letters, court cases, and other assorted citations. References listed for a topic that are not in the PTLG are noted as such, or the reference is placed in [brackets]. Abbreviations: Abbreviations are defined in the last section of this index. Errors and corrections: Any errors or suggested additions should be reported to the State Board of Equalization, Property and Special Taxes Department, County-Assessed Properties Division, P.O. Box 942879, MIC 64, Sacramento, CA 94279-0064. If a topic is not found where you expected it to be, let us know and we will consider it for future editions. Additional reference cites: Letters To Assessors (LTAs): http://www.boe.ca.gov/proptaxes/ltacont.htm Assessors' Handbook Sections (AH): http://www.boe.ca.gov/proptaxes/ahcont.htm Annotated Legal Opinions (ALOs): http://www.boe.ca.gov/proptaxes/annocont.htm Property Tax Rules: http://www.boe.ca.gov/lawguides/property/current/ptlg/rule/property-tax-rules.html Special Topic Assessment Practices Survey Reports: http://www.boe.ca.gov/proptaxes/sptscont.htm