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

§ 462.5. Change in Ownership of Real Property Acquired to Replace Property Taken by…

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/ICEE31CA34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Article XIIIA, Section 2(d), California Constitution; and Section 68, Revenue and Taxation Code.

History

  1. New section filed 1-17-85; effective thirtieth day thereafter (Register 85, No. 3).

  2. Amendment of subsections (d), (f) and (g) filed 1-15-88; operative 2-14-88 (Register 88, No. 5).

  3. Change without regulatory effect of subsection (c) filed 7-13-88 pursuant to Section 100, Title 1, California Code of Regulations (Register 88, No. 30).

  4. Change without regulatory effect renumbering former section 462.5 to section 462.500 filed 1-27-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 5).

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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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