California Laws: Revenue and Taxation Code Sections 70-74.7
- California Laws: Revenue and Taxation Code Section 70
(a) "Newly constructed" and "new construction" means: (1) Any addition to real property, whether land or improvements (including fixtures), since the last lien date; and...
- California Laws: Revenue and Taxation Code Section 71
The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed. The base year...
- California Laws: Revenue and Taxation Code Section 72
(a) A copy of any building permit issued by any city, county, or city and county shall be transmitted by each issuing entity to the...
- California Laws: Revenue and Taxation Code Section 73
(a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIIIA of the California...
- California Laws: Revenue and Taxation Code Section 74
(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, "newly constructed" does not include the construction or installation...
- California Laws: Revenue and Taxation Code Section 74.3
(a) For purposes of subdivision (a) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" does not include the construction, installation, or...
- California Laws: Revenue and Taxation Code Section 74.5
(a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" and "new construction" does...
- California Laws: Revenue and Taxation Code Section 74.6
(a) For purposes of paragraph (5) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" and "new construction" does...
- California Laws: Revenue and Taxation Code Section 74.7
(a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIIIA of the California Constitution, "new construction" does...
