Rev. & Tax. Code, § 75.2 · Article 1. Definitions and General Provisions

Rev. & Tax. Code, § 75.2

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=75.2.
Text hash: sha256 9d17f1d177f04d2467cafc4210e012cbce1b162f501a88de2c9458a232f4fd70
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.