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 § 75.5.

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. 3.5.CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date

Art. 1.ARTICLE 1. Definitions and General Provisions

This text of California § 75.5. (75.5. (Amended by Stats. 2000, Ch. 406, 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 § 75.5. (2026).

Text

“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.