Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
A B C D E F G H I L M N O P R S T U V W
N
610.0000 NEWLY CONSTRUCTED PROPERTY
Annotation 610.0065
610.0065 Photovoltaic Electric Power Generating Plant. As the result of Revenue and Taxation Code section 73, "newly constructed" as used in article XIII A section 2(a) of the California Constitution does not include the construction of any active solar energy system, including a photovoltaic electric power generating plant. C 2/18/1983.