California Code of Regulations
Title 18 - Public Revenues
Division 1 - State Board of Equalization-Property Tax (California Department of Tax and Fee Administration - Timber Yield Tax, See Chapter 11)
Chapter 4 - Equalization by State Board
Article 4 - Change in Ownership and New Construction
Section 462.5 - Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings. [Renumbered]
1. New
section filed 1-17-85; effective thirtieth day thereafter (Register 85, No.
3).
2. Amendment of subsections (d), (f) and (g) filed 1-15-88;
operative 2-14-88 (Register 88, No. 5).
3. Change without regulatory
effect of subsection (c) filed 7-13-88 pursuant to Section
100, Title 1, California Code of
Regulations (Register 88, No. 30).
4. Change without regulatory
effect renumbering former section 462.5 to section
462.500 filed 1-27-97 pursuant to
section 100, title 1, California Code of
Regulations (Register 97, No. 5).
Note: Authority cited: Section 15606, Government Code. Reference: Article XIIIA, Section 2(d), California Constitution; and Section 68, Revenue and Taxation Code.
