DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 4.5. Implementation of Article XIII A For Nonresidential Active Solar Energy Systems 83-88
§ 83
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
The Legislature finds and declares that it is the intent of the Legislature, in enacting this chapter, to ensure active solar energy systems that would have been exempt from taxation because of the new construction exclusion continue to be exempt from taxation until there is a subsequent change in ownership of the active solar energy system.
(Added by Stats. 2020, Ch. 58, Sec. 2. (SB 364) Effective September 9, 2020. Conditionally operative pursuant to Section 88. Repealed conditionally, on January 1, 2021, pursuant to Section 88.)
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