BlackletterCalifornia law

Revenue and Taxation Code § 75.2

ARTICLE 1. Definitions and General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 75.2Official source ↗

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

“Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.