Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0013 Contaminated Property. Section 2(i) of article XIII A of the California Constitution excludes from new construction any repairs to, or replacement of, property that was damaged or destroyed during the remediation of environmental problems on a "qualified contaminated property," as defined. However, the construction of improvements to replace structures that were rendered unusable because of contamination, but which were not damaged or destroyed, does not qualify for the exclusion. C 9/30/2002.