ARTICLE 2. Assessments on the Supplemental Roll [75.10. - 75.15.]

Article 2 added by Stats. 1983, Ch. 498, Sec. 133.

§§ 75.10–75.15 · 6 sections

• § 75.10 (a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from…
• § 75.11 (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two supplemental…
• § 75.12 (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon which the new…
• § 75.13 Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.
• § 75.14 A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIIIA of the…
• § 75.15 (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the…