California Revenue and Taxation Code

§ 75.8

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 75.8 Effective Jul 28, 1983Div. 1 · Part 0.5 · Ch. 3.5 · Art. 1

“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 is completed.

Legislative history

Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.