GroundRules
RTC § 75.3
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]
- CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]
- ARTICLE 1. Definitions and General Provisions [75. - 75.9.]
“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.
Collected 2026-09-14T05:56:33Z. Source file · JSON