California Statutes

§ 74. — 74. (Amended by Stats. 1999, Ch. 200, Sec. 1.)

California § 74.
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. 3.CHAPTER 3. New Construction

This text of California § 74. (74. (Amended by Stats. 1999, Ch. 200, Sec. 1.)) 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 § 74. (2026).

Text

(a)For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, “newly constructed” does not include the construction or installation of any fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement that is constructed or installed on or after November 7, 1984.
(b)Notwithstanding any other provision of this chapter or Chapter 3.5 (commencing with Section 75), neither “newly constructed” nor “new construction” includes the construction or installation of any fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement that is constructed or installed on or after November 7, 1984.
(c)For purposes of this section:
(1)“Fire sprinkler system” means any system i

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Legislative History

Amended by Stats. 1999, Ch. 200, Sec. 1. Effective July 28, 1999.

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California § 74., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/74..