Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
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 1. Definitions and General Provisions
75.3. "The roll being prepared." "The roll being prepared" means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.