California Revenue and Taxation Code CHAPTER 1 - Base Year Values

• 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...
• Section 51.
  (a) For purposes of subdivision (b) of Section 2 of Article XIII A of the California Constitution, for each lien date after the lien date in which...
• Section 51.5.
  (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision...
• Section 52.
  (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall be...
• Section 53.
  (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i)...

Last modified: October 22, 2018