California § 50 - For purposes of base year values as determined by Section 110.1, values determine
Full text of California Public Contract Code - PCC § 50 — For purposes of base year values as determined by Section 110.1, values determine, with citation guidance and answers to common questions.
§ 50. For purposes of base year values as determined by Section 110.1, values determine
For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien date shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. Values determined after the 1975 lien date for property which is newly constructed shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date. However, the value of new construction in progress shall not be a base year value until completion of that construction, as described in Section 71.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 50
What does Public Contract Code - PCC § 50 cover?
Section 50 ("For purposes of base year values as determined by Section 110.1, values determine") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 50?
A common citation format is "Public Contract Code - PCC § 50" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 50 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.