California Statutes
§ 60. — 60. (Added by Stats. 1979, Ch. 242.)
California·Code RTC Revenue 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
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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California § 60. (60. (Added by Stats. 1979, Ch. 242.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Montgomery Ward & Co. v. County of Santa Clara
47 Cal. App. 4th 1122 (California Court of Appeal, 1996)
Legislative History
Added by Stats. 1979, Ch. 242.