What is the form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities?
Form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, is utilized by the Board of Equalization to obtain information to determine whether a transfer of interest in a legal entity has triggered a change in control or ownership that results in the reassessment of the California real property owned by the entity, and whether an exclusion from change in ownership applies.