2019 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date
ARTICLE 5 - Transmittal of Supplemental Assessments to the Auditor
Section 75.40.
When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:
(a) Name and address, if known, of the assessee.
(b) The parcel number or legal description of the property.
(c) The tax rate area in which the property is located.
(d) The new base year value of the property with the value for the land separated from the value for improvements.
(e) The value of the property on the current roll, or the roll being prepared, or both.
(f) The exemption applicable, if any.
(g) The net supplemental assessment after exemption.
(h) The date of the change of ownership or completion of new construction.
(Amended by Stats. 1984, Ch. 946, Sec. 11. Effective September 10, 1984.)
