{"data":{"id":"us-ca/rtc-75.2","jurisdiction":"us-ca","citation":"RTC § 75.2","heading":"","body":"“Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"9d17f1d177f04d2467cafc4210e012cbce1b162f501a88de2c9458a232f4fd70","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-75.1","next":"us-ca/rtc-75.3"},"notice":"GroundRules: Original legal text. Not legal advice."}