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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
CHAPTER 3.5 - Change in Ownership and New Construction After the Lien Date
ARTICLE 2 - Assessments on the Supplemental Roll
Section 75.14.
Universal Citation:
CA Rev & Tax Code § 75.14 (2019)
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75.14.
A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the California Constitution. All property subject to the assessment limitations of Article XIII A 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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