Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60 — Change in Ownership and Purchase
Cal. Rev. & Tax. Code § 60
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 60 — Change in Ownership and Purchase is in force in the current edition of the Code, and nothing recorded condemns it.
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.