{"code":"RTC","codeName":"Revenue and Taxation Code","section":"75.3","citation":"Rev. & Tax. Code, § 75.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5"},{"name":"ARTICLE 1. Definitions and General Provisions [75. - 75.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5/article-1"}],"history":"Added by Stats. 1983, Ch. 498, Sec. 133.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-and-general-provisions-75-3","source":"California Legislative Information bulk export (pubinfo)"}