https://openjurist.org/state-code/ca/rtc/toc/2.1.4.10
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IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
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Change in Ownership and New Construction After the Lien Date
ARTICLE
Effective Date
Revenue and Taxation Code §§ 75.80–75.80
Cal. Rev. & Tax. Code § 75.80
— Effective Date