California Laws: Revenue and Taxation Code Sections 75.10-75.15

California Laws > Revenue and Taxation Code

• California Laws: Revenue and Taxation Code Section 75.10
  (a) Commencing with the 1983-84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical...
• California Laws: Revenue and Taxation Code Section 75.11
  (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then...
• California Laws: Revenue and Taxation Code Section 75.12
  (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon...
• California Laws: Revenue and Taxation Code Section 75.13
  Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5. ...
• California Laws: Revenue and Taxation Code Section 75.14
  A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of...
• California Laws: Revenue and Taxation Code Section 75.15
  (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at...