Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014

Property Tax Annotations

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Annotation 790.0003

790.0003 Addition to Roll. For a property purchased on March 23, 1990, Revenue and Taxation Code section 75.11 requires that two supplemental assessments be placed on the supplemental roll because the property was purchased after March 1 but before May 31. Based on section 75.18, the 2% inflation factor would be added to the new base year value the following March 1, 1991, since the change in ownership entered on the supplemental roll took place between March 1 and June 30. C 9/13/1994.

Note: Stats. 1995, Ch. 499, operative January 1, 1997, changed the lien date from March 1 to January 1.