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California Revenue And Taxation Code Section 60

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 60

A "change in ownership" means a transfer of a present interest
in real property, including the beneficial use thereof, the value of
which is substantially equal to the value of the fee interest.

Section: 60 61 62 62.1 62.2 62.11 63 63.1 64 65 65.1 66 67 68 69 Next

Last modified: July 31, 2008