BlackletterCalifornia law

Revenue and Taxation Code § 75.3

ARTICLE 1. Definitions and General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 75.3Official source ↗Ask about this

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

“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.