Rev. & Tax. Code, § 75.8 · Article 1. Definitions and General Provisions
Rev. & Tax. Code, § 75.8
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“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.
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§ionNum=75.8.
- Text hash
- sha256 a08744e20e60d726ac5e8bcb3e33c3553b08dfd39fbd6ec9806e9ffabc327023
- 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
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 75.8. Each shows the citation as that text prints it.
Revenue and Taxation Code
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.