GroundRules
RTC § 75.5
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.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON