California § 278 - Prior to the lien date, the assessor shall annually mail a notice to all claimant

Full text of California Public Contract Code - PCC § 278 — Prior to the lien date, the assessor shall annually mail a notice to all claimant, with citation guidance and answers to common questions.

§ 278. Prior to the lien date, the assessor shall annually mail a notice to all claimant

Prior to the lien date, the assessor shall annually mail a notice to all claimants who received the disabled veterans’ exemption in the immediately preceding year, except where such person has transferred title in the property since the immediately preceding lien date. The notice shall inform the taxpayer of the requirements that must be met in order to be eligible for the exemption, of the penalties if the taxpayer allows the exemption to continue when he or she is not eligible for the exemption, and of his or her duty to inform the assessor when he or she is no longer eligible for the exemption.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 278

What does Public Contract Code - PCC § 278 cover?

Section 278 ("Prior to the lien date, the assessor shall annually mail a notice to all claimant") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 278?

A common citation format is "Public Contract Code - PCC § 278" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 278 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.