California Laws: Revenue and Taxation Code Sections 75-75.9
California Laws > Revenue and Taxation Code
- California Laws: Revenue and Taxation Code Section 75
It is the intent of the Legislature in enacting this chapter to fully implement Article XIIIA of the California Constitution and to promote increased equity... - California Laws: Revenue and Taxation Code Section 75.1
Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern... - California Laws: Revenue and Taxation Code Section 75.2
"Current roll" means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed. ... - California Laws: Revenue and Taxation Code Section 75.3
"The roll being prepared" means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new... - California Laws: Revenue and Taxation Code Section 75.4
"Current tax rate" means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of... - California Laws: Revenue and Taxation Code Section 75.5
"Property" means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures... - California Laws: Revenue and Taxation Code Section 75.6
"Fiscal year" means a fiscal year beginning July 1 and ending June 30. ... - California Laws: Revenue and Taxation Code Section 75.7
"Supplemental roll" means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had... - California Laws: Revenue and Taxation Code Section 75.8
"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... - California Laws: Revenue and Taxation Code Section 75.9
"Taxable value" means the base year full value adjusted for any given lien date as required by law or the full cash value for the...