Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 3. Exemptions

Section 75.23

75.23. Supplemental assessment; limitation. [Repealed by Stats. 1983, Ch. 1102, in effect September 27, 1983.]

75.23. Change in ownership; exempt property sold to ineligible transferee. [Repealed by Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012.]