California Revenue and Taxation Code

§ 75.31

RTC § 75.31 Effective Jan 1, 2011Div. 1 · Part 0.5 · Ch. 3.5 · Art. 4

Statute text

(a)Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee showing the following:

(1)The new base year value of the property that has changed ownership, or the new base year value of the completed new construction that shall be added to the existing taxable value of the remainder of the property.

(2)The taxable value appearing on the current roll, and if the change in ownership or completion of new construction occurred between January 1 and May 31, the taxable value on the roll being prepared.

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Legislative history

Amended by Stats. 2010, Ch. 185, Sec. 1. (SB 1493) Effective January 1, 2011.