California Statutes
§ 75.8. — 75.8. (Added by Stats. 1983, Ch. 498, Sec. 133.)
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
“New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.
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California § 75.8. (75.8. (Added by Stats. 1983, Ch. 498, Sec. 133.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.