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2020 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 1 - Definitions and General Provisions
Section 75.4.
Universal Citation:
CA Rev & Tax Code § 75.4 (2020)
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75.4.
“Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution.
(Amended by Stats. 1983, Ch. 1102, Sec. 1.5. Effective September 27, 1983.)
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