Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
610.0000 NEWLY CONSTRUCTED PROPERTY
610.0070 Planting of Bulbs. Under Revenue and Taxation Code section 70, Property Tax Rules 463 and 466, and AH 567—Assessment of Nursery Stock Handbook, the planting of bulbs is new construction of the land, but neither the removal of bulbs and replanting in the same field nor the relocation of bulbs from one field to another, absent a change in ownership, is new construction. C 2/10/1983.