Section 60.

CA Rev & Tax Code § 60 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.

(Added by Stats. 1979, Ch. 242.)

No previous sections
Next Section
Section 61.