California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTIONChapter 2 - Change in Ownership and Purchase§ 67§ 67Added by Stats. 1979, Ch. 242.“Purchased” or “purchase” means a change in ownership for consideration.Cite this sectionCal. Rev. & Tax. Code § 67 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-0-5-implementation-of-article-xiii-a-of-the-california-constitution/chapter-2-change-in-ownership-and-purchase/section-67CopyOther sections in Chapter 2 - Change in Ownership and Purchase§ 60§ 61§ 62§ 62.1§ 62.2§ 62.3§ 62.5§ 62.11§ 63§ 63.1…§ 65§ 65.1§ 66§ 67§ 68§ 69§ 69.3§ 69.4§ 69.5§ 69.6← § 66§ 68 →