CHAPTER 1. Base Year Values

Chapter 1 added by Stats. 1979, Ch. 242.

§§ 50–53 · 5 sections

• § 50 For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien…
• § 51 (a) For purposes of subdivision (b) of Section 2 of Article XIIIA of the California Constitution, for each lien date after the lien date in which the base year…
• § 51.5 (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision…
• § 52 (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California…
• § 53 (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i)…