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Cal. Revenue and Taxation Code § 75.8

Cal. Revenue and Taxation Code § 75.8

California · California Revenue and Taxation Code · Status: effective · Effective 1983-07-28

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Cal. Revenue and Taxation Code § 75.8, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916391
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“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.