| http://www.w3.org/ns/prov#value | - The failure to file a change in ownership statement within 90 days from the earlier of the date of the change in ownership of the corporation, partnership, limited liability company, or other legal entity, or the date of a written request by the State Board of Equalization, results in a penalty of 15 percent of the taxes applicable to the new base year value reflecting the change in ownership of t
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