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California Revenue And Taxation Code Section 50

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 50

For purposes of base year values as determined by Section
110.1, values determined for property which is purchased or changes
ownership after the 1975 lien date shall be entered on the roll for
the lien date next succeeding the date of the purchase or change in
ownership.  Values determined after the 1975 lien date for property
which is newly constructed shall be entered on the roll for the lien
date next succeeding the date of completion of the new construction.
The value of new construction in progress on the lien date shall be
entered on the roll as of the lien date.

Section: 50  51  51.5  52  53  53.5  54  Next

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Last modified: July 31, 2008