Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 790.0001

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).