Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96]
( Part 0.5 added by Stats. 1979, Ch. 242. ) CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75 - 75.80]
( Chapter 3.5 added by Stats. 1983, Ch. 498, Sec. 133. ) ARTICLE 1. Definitions and General Provisions [75 - 75.9]
( Article 1 added by Stats. 1983, Ch. 498, Sec. 133. ) 75.3.
“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.
(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)