Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

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 75.8

75.8. "New base year value." "New base year value" means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.