Form Boe 100 B - You may also visit the board of equalization legal entity ownership program webpage. Web this statement must be completed and filed with the board of equalization (boe) within 45 days of a change in control or change in ownership of a legal entity, if as of that date, that legal entity also owned or (under certain circumstances) leased an interest in california real property. Once the boe determines that either there is a change in control or a change in ownership has occurred, then that interest is subject to reassessment. Change in control occurs when a person or legal entity acquires more than 50% of the ownership interest in a legal entity.
Once the boe determines that either there is a change in control or a change in ownership has occurred, then that interest is subject to reassessment. Web this statement must be completed and filed with the board of equalization (boe) within 45 days of a change in control or change in ownership of a legal entity, if as of that date, that legal entity also owned or (under certain circumstances) leased an interest in california real property. Change in control occurs when a person or legal entity acquires more than 50% of the ownership interest in a legal entity. You may also visit the board of equalization legal entity ownership program webpage.