DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date 75-75.80›ARTICLE 1. Definitions and General Provisions 75-75.9

§ 75.6

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Fiscal year” means a fiscal year beginning July 1 and ending June 30.

(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)

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California Revenue and Taxation Code

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