California Revenue and Taxation Code ARTICLE 1 - Definitions and General Provisions

• Section 75.
  It is the intent of the Legislature in enacting this chapter to fully implement Article XIII A of the California Constitution and to promote increased equity...
• Section 75.1.
  Except where the context or the specific provisions of this chapter otherwise require, all of the following apply:(a) The definitions in this article govern the construction...
• Section 75.2.
  “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.(Added by Stats. 1983,...
• Section 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...
• Section 75.4.
  “Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of...
• Section 75.5.
  “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:(a) Fixtures that are...
• Section 75.6.
  “Fiscal year” means a fiscal year beginning July 1 and ending June 30.(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
• Section 75.7.
  “Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had...
• Section 75.8.
  “New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it...
• Section 75.9.
  “Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the...

Last modified: October 22, 2018