Cal. Rev. & Tax. Code § 60

Official textCalifornia Revenue & Taxation Codeleginfo.legislature.ca.gov

A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.

Source: view the official text

Nearby sections (25 sections)

37
38
38.10
38.7
38.9
40
41
50
51
51.5
52
53
60
61
62
62.1
62.2
62.3
62.5
62.11
63
63.1
63.2
64
64.1

Full table of contents →