“The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is completed.
(Added by Stats. 1983, Ch. 498, Sec. 133. Effective July 28, 1983.)
Section 75.3
Rev. & Tax. Code § 75.3, under Definitions and General Provisions.
Rev. & Tax. Code § 75.3