Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0001 Addition To Roll. Revenue and Taxation Code sections 75 et seq. provide for supplemental assessments to be added to a supplemental roll or rolls whenever real property changes ownership or new construction is completed. Such property, excluding fixtures, is to be appraised as the date of the change or completion. LTA 8/9/1983 (No. 83/82); LTA 10/19/1983 (No. 83/111).