DIVISION 1. PROPERTY TAXATION 50-5911›PART 4. LEVY OF TAX 2151-2326›CHAPTER 3. Reimbursement for Costs Mandated by the State 2201-2326›ARTICLE 1. Definitions 2201-2216
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California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
“Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property.
(Added by Stats. 1973, Ch. 358.)
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