Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2012
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
75.8. "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.