Revenue and Taxation Code § 75.8
‹ § 75.7§ 75.9 ›Open in browserleginfo ↗75.8.
“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.
(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)