Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

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 75.3

75.3. "The roll being prepared." "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.