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Chapter 4. Equalization by State Board›Article 4. Change in Ownership and New Construction

§ 460.1. 1975 Base Year Values. [Repealed]

California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ICE9E72834C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Section 110.1, Revenue and Taxation Code.

History

  1. New section filed as an emergency 5-25-79; effective upon filing (Register 79, No. 21).

  2. Certificate of Compliance filed 8-21-79 (Register 79, No. 34).

  3. Amendment of subsection (e) filed 1-18-83; effective thirtieth day thereafter (Register 83, No. 3).

  4. Repealer filed 5-7-98; operative 6-6-98 (Register 98, No. 19).

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▸Contents — California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax

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