Cal. Codes » Revenue and Taxation Code / DIVISION 1. PROPERTY TAXATION / PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION / CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date / ARTICLE 1. Definitions and General Provisions
California Codes

Cal. Revenue and Taxation Code § 75.7 (2026)

Definitions and General Provisions — Change in Ownership and New Construction After the Lien Date

✓ current as of May 2026
Find cases: SyfertCases citing this section CA-LEGleginfo.legislature.ca.gov JustiaCode on Justia CornellLII Search CasesGoogle Scholar

“Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had new construction completed.