Owners of commercial real estate benefited under the original rules of Proposition 13: If a corporation owning commercial property (such as a shopping mall) was sold or merged, but the property stayed technically deeded to the corporation, ownership of the property could effectively have changed without triggering Proposition 13's reassessment provisions. These rules were subsequently changed; under current law, a change of control or ownership of a legal entity causes a reassessment of its real property as well as the real property of entities that it controls.