“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.
Cal. Rev. & Tax. Code § 75.3
Definitions and General Provisions
Added by Stats. 1983, Ch. 498, Sec. 133
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.