Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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N

610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0013

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.