Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0050 Installation of Door in Common Wall. Installation of a door in the common wall between a previously owned condominium and a newly acquired adjacent condominium does not constitute "new construction" as that term is defined in Revenue and Taxation Code section 70 and Property Tax Rule 463 insofar as the previously owned condominium is concerned. C 1/9/1987.