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2005 California Revenue and Taxation Code Sections 75.18 Article 2.5. Application of Inflation Rate

REVENUE AND TAXATION CODE
SECTION 75.18 

75.18.  On and after July 1, 1997, if the actual date of the most
recent change in ownership or completion of new construction entered
on the supplemental roll occurs between January 1, and June 30, then
the new base year value shall be adjusted on the January 1 following
the change in ownership or completion of new construction by the
inflation factor, which shall be determined as provided in
subdivision (a) of Section 51.


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