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

§ 75.7

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

“Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had new construction completed.

(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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