California § 75.5. 75.5. (Amended by Stats. 2000, Ch. 406, Sec. 1.)

California Statutes

§ 75.5. — 75.5. (Amended by Stats. 2000, Ch. 406, Sec. 1.)

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. 3.5. CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date·Art. 1. ARTICLE 1. Definitions and General Provisions

“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:

(a)Fixtures that are normally valued as a separate appraisal unit from a structure.

(b)Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.

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“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:
(a)
Fixtures that are normally valued as a separate appraisal unit from a structure.
(b)
Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.

California § 75.5. (75.5. (Amended by Stats. 2000, Ch. 406, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.