California Revenue and Taxation Code

§ 60

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

RTC § 60Div. 1 · Part 0.5 · Ch. 2

Statute text

View on leginfo.ca.gov

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 equal to the value of the fee interest.

Legislative history

Added by Stats. 1979, Ch. 242.