California Revenue and Taxation Code

§ 75.2

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

RTC § 75.2 Effective Jul 28, 1983Div. 1 · Part 0.5 · Ch. 3.5 · Art. 1

“Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.

Legislative history

Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.