P.

Background on the Purpose and Function of PCORs In connection with obtaining the properties through adverse possession, appellants filed a quitclaim deed along with a PCOR with the Los Angeles County Recorder’s office for each property. Pursuant to Revenue and Taxation Code section 480, a change of ownership statement must be filed whenever there is a change of ownership of real property. (Rev. & Tax. Code, § 480.) Under Revenue and Taxation Code section 480.3 a PCOR may be submitted to the recorder’s office with a deed when a deed is recorded: “Each county assessor and recorder shall make available, without charge and upon request, a form entitled ‘Preliminary Change of Ownership Report,’ which transferees of real property shall complete and may file with the recorder concurrent with the recordation of any document effecting a change in ownership. The form shall be signed by the transferee or an officer of the transferee certifying that the information provided on the form is, to the best of his or her knowledge and belief, true, correct, and complete.” (Rev. & Tax. Code, § 480.3, subd. (a).) The purpose of the change of ownership statement, and more specifically the PCOR is to…