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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
CHAPTER 2 - Change in Ownership and Purchase
Section 60.
Universal Citation:
CA Rev & Tax Code § 60 (2021)
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60.
A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.
(Added by Stats. 1979, Ch. 242.)
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