Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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N

610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0065

610.0065 Photovoltaic Electric Power Generating Plant. As the result of Revenue and Taxation Code section 73, "newly constructed" as used in article XIII A section 2(a) of the California Constitution does not include the construction of any active solar energy system, including a photovoltaic electric power generating plant. C 2/18/1983.