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DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 2. Change in Ownership and Purchase 60-69.5

§ 67

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Purchased” or “purchase” means a change in ownership for consideration.

(Added by Stats. 1979, Ch. 242.)

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California Revenue and Taxation Code

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