California Laws: Revenue and Taxation Code Sections 60-69.5
- California Laws: Revenue and Taxation Code Section 60
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...
- California Laws: Revenue and Taxation Code Section 61
Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to: (a) The creation, renewal,...
- California Laws: Revenue and Taxation Code Section 62
Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a change in the method of holding title to the...
- California Laws: Revenue and Taxation Code Section 62.1
(a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit...
- California Laws: Revenue and Taxation Code Section 62.2
(a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to...
- California Laws: Revenue and Taxation Code Section 63
Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to: (a) Transfers to...
- California Laws: Revenue and Taxation Code Section 63.1
(a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a claim is...
- California Laws: Revenue and Taxation Code Section 64
(a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests...
- California Laws: Revenue and Taxation Code Section 65
(a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section...
- California Laws: Revenue and Taxation Code Section 65.1
(a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased...
- California Laws: Revenue and Taxation Code Section 66
Change in ownership does not include any of the following: (a) The creation, vesting, transfer, distribution, or termination of a participant's or beneficiary's interest in...
- California Laws: Revenue and Taxation Code Section 67
"Purchased" or "purchase" means a change in ownership for consideration. ...
- California Laws: Revenue and Taxation Code Section 68
For purposes of Section 2 of Article XIIIA of the Constitution, the term "change in ownership" shall not include the acquisition of real property as...
- California Laws: Revenue and Taxation Code Section 69
(a) Notwithstanding any other provision of law, pursuant to Section 2 of Article XIIIA of the Constitution, the base year value of property which is...
- California Laws: Revenue and Taxation Code Section 69.3
(a) (1) Notwithstanding any other provision of law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of...
- California Laws: Revenue and Taxation Code Section 69.4
(a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIIIA of the California Constitution,...
- California Laws: Revenue and Taxation Code Section 69.5
(a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIIIA of the California Constitution, any person over...
