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 construction is completed.

Source: Section 75.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=75.3. (accessed May 9, 2025).

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Last Updated

Apr. 24, 2025

§ 75.3’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_75.3

Original Source: Section 75.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=75.3. (last accessed Apr. 24, 2025).