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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 75.5.
Universal Citation:
CA Rev & Tax Code § 75.5 (2023)
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75.5. “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:
(a) Fixtures that are normally valued as a separate appraisal unit from a structure.
(b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.
(Amended by Stats. 2000, Ch. 406, Sec. 1. Effective September 12, 2000.)
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