California Revenue and Taxation Code ARTICLE 2 - Assessments on the Supplemental Roll

• Section 75.10.
  (a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical new...
• Section 75.11.
  (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there...
• Section 75.12.
  (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates:(1) (A) The date upon which the new construction...
• Section 75.13.
  Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.(Amended by Stats. 1984, Ch. 946, Sec. 6. Effective September...
• Section 75.14.
  A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the...
• Section 75.15.
  (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the...

Last modified: October 22, 2018