Cal. RTC § 75.40
This is the official text of Cal. RTC § 75.40, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:
(a) Name and address, if known, of the assessee.
(b) The parcel number or legal description of the property.
(c) The tax rate area in which the property is located.
(d) The new base year value of the property with the value for the land separated from the value for improvements.
(e) The value of the property on the current roll, or the roll being prepared, or both.
(f) The exemption applicable, if any.
(g) The net supplemental assessment after exemption.
(h) The date of the change of ownership or completion of new construction.
(a) Name and address, if known, of the assessee.
(b) The parcel number or legal description of the property.
(c) The tax rate area in which the property is located.
(d) The new base year value of the property with the value for the land separated from the value for improvements.
(e) The value of the property on the current roll, or the roll being prepared, or both.
(f) The exemption applicable, if any.
(g) The net supplemental assessment after exemption.
(h) The date of the change of ownership or completion of new construction.
Status: in_force · Read it on the official government site
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