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All Property Tax Rules pertaining to a Change in Ownership are found at 18 California Code of Regulations (aka Administrative Code) section 462.xxx, following the same numbering pattern below.
462.001 -- Change in Ownership -- General (eff. 6/11/1997)
462.020 -- Change in Ownership -- Tenancies in Common (eff. 2/20/1998)
462.040 -- Change in Ownership -- Joint Tenancies (eff. 1/29/1999)
462.080 -- Change in Ownership -- Possessory Interests (eff. 6/11/1997)
462.140 -- Change in Ownership -- Transfers Resulting from Tax Delinquency (eff. 6/11/1997)
462.160 -- Change in Ownership -- Trusts (eff. 2/20/1998)
462.180 -- Change in Ownership -- Legal entities (eff. 4/8/1999)
462.200 -- Change in Ownership -- Miscellaneous Arrangements (eff. 6/11/1997)
462.220 -- Change in Ownership -- Interspousal Transfers (eff. 2/20/1998)
462.240 -- The Following Transfers do not Constitute a Change in Ownership (eff. 2/20/1998)
462.260 -- Date of Change in Ownership (eff. 6/11/1997)
The contents of this publication are for information purposes only and are not meant nor should be construed to be legal advice. Note, also, the date of the document. Laws are constantly changing, and are subject to differing interpretations. We, therefore, urge you to do additional research or to contact your own legal or tax counsel before acting on the information contained herein.
This article: www.taxlawsb.com/resources/PptyTax/RuleChg.htm
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