Article 4. Change in Ownership and New Construction | Midpage

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California Code of Regulations

Division 1. State Board of Equalization—Property Tax (California Department of Tax and Fee Administration — Timber Yield Tax, See Chapter 11)

Chapter 4. Equalization by State Board

Article 4. Change in Ownership and New Construction

Article 4. Change in Ownership and New Construction

State of California

460General Application.460.11975 Base Year Values. [Repealed]461Real Property Value Changes.462Change in Ownership. [Repealed]462.001Change in Ownership--General.462.020Change in Ownership--Tenancies in Common.462.040Change in Ownership--Joint Tenancies.462.060Change in Ownership--Life Estates and Estates for Years.462.080Change in Ownership--Possessory Interests.462.5Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings. [Renumbered]462.100Change in Ownership--Leases.462.120Change in Ownership--Foreclosure.462.140Change in Ownership--Transfers resulting from tax delinquency.462.160Change in Ownership--Trusts.462.180Change in Ownership--Legal Entities.462.200Change in Ownership--Miscellaneous Arrangements.462.220Change in Ownership--Interspousal and Registered Domestic Partner Transfers.462.240The Following Transfers Do Not Constitute a Change in Ownership.462.260Date of Change in Ownership.462.500Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings.462.520Change in Ownership -- Intergenerational Transfers.462.540Change in Ownership -- Base Year Value Transfers.463Newly Constructed Property.463.500Date of Completion of New Construction--Supplemental Assessments.464Veterans' Exemptions. [Renumbered]465Nonprofit Golf Courses. [Repealed]466Valuation and Enrollment of Trees and Vines. [Repealed]467Taxable Possessory Interests. [Repealed]468Oil and Gas Producing Properties.469Mining Properties.470Enforceably Restricted Property. [Repealed]471Timberland. [Repealed]472Valuation of Real Property Interests in Timeshare Estates and Timeshare Uses.473Geothermal Properties.474Petroleum Refining Properties.