California § 82. 82. (Added by Stats. 2017, Ch. 80, Sec. 3.)

California Statutes

§ 82. — 82. (Added by Stats. 2017, Ch. 80, Sec. 3.)

California § 82.

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. 4.CHAPTER 4. Assessment Appeals

This text of California § 82. (82. (Added by Stats. 2017, Ch. 80, Sec. 3.)) 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 § 82. (2026).

Text

An application for reduction in the value of new construction that is in progress on the lien date on the current roll may be filed during the regular filing period for that year as set forth in Section 1603 or 1840. An application for reduction in the base year value determined upon completion of new construction may be filed during the regular equalization period for the year in which the assessment is placed on the assessment roll or in any of the three succeeding years, as provided in Section 80.

Free access — add to your briefcase to read the full text and ask questions with AI

An application for reduction in the value of new construction that is in progress on the lien date on the current roll may be filed during the regular filing period for that year as set forth in Section 1603 or 1840. An application for reduction in the base year value determined upon completion of new construction may be filed during the regular equalization period for the year in which the assessment is placed on the assessment roll or in any of the three succeeding years, as provided in Section 80.