Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
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
75.2. "Current roll." "Current roll" means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.