Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 0.5. Implementation of Article XIII A of the California Constitution
Chapter 1. Base Year Values (View entire chapter)
- 50 Base year value for property purchased or changes ownership
- 51 Adjustments to base year values
- 51.5 Errors and omissions in determination of base year value
- 52 Valuation of restricted property
- 53 Base year value for fruit, nut trees, and grapevines
- 53.5 Base year value of leach pads, tailing facilities, and settling ponds
- 54 Assessment procedures; Nordlinger v. Hahn