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.

Source: Section 75.2, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=75.2. (updated Jul. 28, 1983; accessed Jul. 13, 2026).

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75.1
75.2
75.3
75.4
75.5
75.6
75.7
75.8
75.9

Up to date

Verified:
Jul. 13, 2026

§ 75.2's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_75.2

Original Source: Section 75.2, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=75.2. (last accessed May 12, 2025).