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2023 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 1 - Definitions and General Provisions
Section 75.2.
Universal Citation:
CA Rev & Tax Code § 75.2 (2023)
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75.2. “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
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