California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTIONChapter 3.5 - Change in Ownership and New Construction After the Lien DateArticle 1 - Definitions and General Provisions§ 75.6§ 75.6Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.“Fiscal year” means a fiscal year beginning July 1 and ending June 30.Cite this sectionCal. Rev. & Tax. Code § 75.6 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-0-5-implementation-of-article-xiii-a-of-the-california-constitution/chapter-3-5-change-in-ownership-and-new-construction-after-the-lien-date/article-1-definitions-and-general-provisions/section-75.6CopyOther sections in Article 1 - Definitions and General Provisions§ 75.10§ 75.11§ 75.12§ 75.13§ 75.14§ 75.15§ 75.31§ 75.32§ 75.50§ 75.51…§ 75.18§ 75.20§ 75.21§ 75.22§ 75.24§ 75.40§ 75.41§ 75.42§ 75.43§ 75.80← § 75.5§ 75.7 →