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California Revenue and Taxation Code

§ 60

RTC § 60Div. 1 · Part 0.5 · Ch. 2

Statute text

View on leginfo.ca.gov
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.

Legislative history

Added by Stats. 1979, Ch. 242.

Source: California Revenue and Taxation Code § 60 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.