California § 60. 60. (Added by Stats. 1979, Ch. 242.)

California Statutes

§ 60. — 60. (Added by Stats. 1979, Ch. 242.)

California § 60.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 0.5.PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

Ch. 2.CHAPTER 2. Change in Ownership and Purchase

This text of California § 60. (60. (Added by Stats. 1979, Ch. 242.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 60. (2026).

Text

A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.

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