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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date 75-75.80›ARTICLE 2. Assessments on the Supplemental Roll 75.10-75.15

§ 75.14

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIIIA of the California Constitution. All property subject to the assessment limitations of Article XIIIA of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article.

(Added by Stats. 1983, Ch. 1102, Sec. 5. Effective September 27, 1983.)

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California Revenue and Taxation Code

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