ARTICLE 1. Definitions and General Provisions [75. - 75.9.]

Article 1 added by Stats. 1983, Ch. 498, Sec. 133.

§§ 75–75.9 · 10 sections

• § 75 It is the intent of the Legislature in enacting this chapter to fully implement Article XIIIA of the California Constitution and to promote increased equity…
• § 75.1 Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern…
• § 75.2 “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
• § 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…
• § 75.4 “Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1…
• § 75.5 “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:…
• § 75.6 “Fiscal year” means a fiscal year beginning July 1 and ending June 30.
• § 75.7 “Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership…
• § 75.8 “New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.
• § 75.9 “Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date, whichever is less.…