Any person meeting the requirements of this Chapter and subdivision (a) of Section 2 of Article XIIIA of the California Constitution and § 69.5 of the Revenue and Taxation Code may transfer the base year value of his or her former principal residence located in the State of California and outside San Bernardino County to a new principal residence within San Bernardino County which is acquired on or after January 1, 2014.
(Ord. 4259, passed - -2014)