Rev. & Tax. Code, § 75.3 · Article 1. Definitions and General Provisions

Rev. & Tax. Code, § 75.3

Verbatim from the official edition

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

“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 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=75.3.
Text hash: sha256 2106b3592fb124c0bbe939f7e66b3558204c2cdd51a214caec1b572adfac53f7
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.