Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 1. Base Year Values


Division 1. Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

* Part 0.5 was added by Stats. 1979, Ch. 242, in effect July 10, 1979.

Note.Section 41 of Stats. 1979, Ch. 242, provided that notwithstanding the provisions of Sections 110.1 and (former) 110.6, as added to the Revenue and Taxation Code by Chapter 292 of the Statutes of 1978, and amended by Chapters 332 and 576 of the Statutes of 1978, the provisions of this act shall be effective for the 1979–80 assessment year and thereafter, except as provided in Section 42 of this act.

It is the intent of the Legislature that the provisions of this act shall apply to the determination of base year values for the 1979–80 assessment year and thereafter, including, but not limited to, any change in ownership occurring on or after March 1, 1975. Sec. 42 thereof provided that no creation, termination, assignment or sublease of a leasehold interest on or after March 1, 1975, and no transfer of property subject to a lease on or after March 1, 1975, shall constitute a change in ownership, unless it is defined as a change in ownership under subdivision (c) of Section 61 and subdivision (g) of Section 62. Sec. 43 thereof provided that except as otherwise provided in this act, or in Chapter 49 of the Statutes of 1979, no escape assessments shall be levied and no refund shall be made for any years prior to 1979–80 for any increases (or decreases) in value made in 1978–79 as the result of the enactment of Article XIII A of the Constitution, and Chapters 292 and 332 of 1978 or this act, except that any refunds which result from appeals filed for 1978–79 in a timely manner or pursuant to Chapter 24 of the Statutes of 1979 shall be made. Sec. 44 thereof provided in state payments to local governments because of this act. Sec. 45 thereof provided that the provisions of this act are severable.

Chapter 1. Base Year Values

50. Base year value for property purchased or changes ownership. For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien date shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. Values determined after the 1975 lien date for property which is newly constructed shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date.

Construction.—The application of this section to property purchased or changing ownership after the 1975 lien date does not violate Article XIII A, Section 2(a) of the Constitution (real property acquired after 1975 to be assessed according to appraised value at time of acquisition). Nothing in Article XIII A changed or prohibited the existing assessment procedure under which a change of value during the fiscal year would only be reflected in the appraisal on the next lien date, and the enactment of supplemental assessment provisions of Revenue and Taxation Code sections 75 through 75.80 does not establish that the prior method of assessment under this section was unconstitutional. Vacu-dry Company v. Sonoma County, 190 Cal.App.3d 947.

51. Adjustments to base year values. (a) For purposes of subdivision (b) of Section 2 of Article XIII A of the California Constitution, for each lien date after the lien date in which the base year value is determined pursuant to Section 110.1, the taxable value of real property shall, except as otherwise provided in subdivision (b) or (c), be the lesser of:

(1) Its base year value, compounded annually since the base year by an inflation factor, which shall be determined as follows:

(A) For any assessment year commencing prior to January 1, 1985, the inflation factor shall be the percentage change in the cost of living, as defined in Section 2212.

(B) For any assessment year commencing after January 1, 1985, and prior to January 1, 1998, the inflation factor shall be the percentage change, rounded to the nearest one-thousandth of 1 percent, from December of the prior fiscal year to December of the current fiscal year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations.

(C) For any assessment year commencing on or after January 1, 1998, the inflation factor shall be the percentage change, rounded to the nearest one-thousandth of 1 percent, from October of the prior fiscal year to October of the current fiscal year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations.

(D) In no event shall the percentage increase for any assessment year determined pursuant to subparagraph (A), (B), or (C) exceed 2 percent of the prior year's value.

(2) Its full cash value, as defined in Section 110, as of the lien date, taking into account reductions in value due to damage, destruction, depreciation, obsolescence, removal of property, or other factors causing a decline in value.

(b) If the real property was damaged or destroyed by disaster, misfortune, or calamity and the board of supervisors of the county in which the real property is located has not adopted an ordinance pursuant to Section 170, or any portion of the real property has been removed by voluntary action by the taxpayer, the taxable value of the property shall be the sum of the following:

(1) The lesser of its base year value of land determined under paragraph (1) of subdivision (a) or full cash value of land determined pursuant to paragraph (2) of subdivision (a).

(2) The lesser of its base year value of improvements determined pursuant to paragraph (1) of subdivision (a) or the full cash value of improvements determined pursuant to paragraph (2) of subdivision (a).

In applying this subdivision, the base year value of the subject real property does not include that portion of the previous base year value of that property that was attributable to any portion of the property that has been destroyed or removed. The sum determined under this subdivision shall then become the base year value of the real property until that property is restored, repaired, or reconstructed or other provisions of law require establishment of a new base year value.

(c) If the real property was damaged or destroyed by disaster, misfortune or calamity and the board of supervisors in the county in which the real property is located has adopted an ordinance pursuant to Section 170, the taxable value of the real property shall be its assessed value as computed pursuant to Section 170.

(d) For purposes of this section, "real property" means that appraisal unit that persons in the marketplace commonly buy and sell as a unit, or that is normally valued separately.

(e) Nothing in this section shall be construed to require the assessor to make an annual reappraisal of all assessable property. However, for each lien date after the first lien date for which the taxable value of property is reduced pursuant to paragraph (2) of subdivision (a), the value of that property shall be annually reappraised at its full cash value as defined in Section 110 until that value exceeds the value determined pursuant to paragraph (1) of subdivision (a). In no event shall the assessor condition the implementation of the preceding sentence in any year upon the filing of an assessment appeal.

History.—Stats. 1981, Ch. 377, in effect January 1, 1982, added "and the board . . . to Section 170" after "calamity" and "value; or" after "new base year" in subdivision (c); lettered the former second paragraph as subdivision (e) and substituted "subdivisions (a) and (b)," for "this section" therein; and lettered the former third paragraph as subdivision (f). Stats. 1984, Ch. 1164, in effect January 1, 1985, substituted "determined as follows:" for "the percentage change in the cost of living, as defined in Section 2212; provided, that any percentage increase shall not exceed 2 percent of the prior year's value; or" in the first sentence of subdivision (a), and added subsections (1) and (2) thereto. Stats. 1985, Ch. 441, effective July 31, 1985, substituted "." for "; or" at the end of subdivisions (a)(1), (a)(2), (b), and (c); added "removal of property," after "obsolescence," in subdivision (b); and substituted "marketplace" for "market place" after "the" in subdivision (e). Stats. 1995, Ch. 491, in effect January 1, 1996, added subdivision letter designation (a) before "For purposes" and added ", except as . . . or (c)," after "property shall" in the first paragraph; renumbered former subdivisions (a) and (b) as paragraphs (1) and (2), respectively, relettered former paragraphs (1) and (2) of former subdivision (a) as subparagraphs (A) and (B), respectively; substituted ". In no event shall" for "; provided, that" after "Relations", substituted "subparagraph (A) or (B)" for "paragraph (1) or (2) shall not" after "pursuant to" in subparagraph (B) of paragraph (2) of subdivision (a); relettered former subdivisions (c), (d), (e), and (f) as (b), (c), (d), and (e) respectively; added "real" after "If the", added "real" after "which the", added "any portion . . . has been" after "170, or", added "taxable . . . be the" after "taxpayer, the", added "the following:" after "sum of" and created new paragraph with the balance of subdivision (b) beginning with "(1)"; substituted "The" for "the" after "(1)", added "paragraph (1) of" after "determined under", added "paragraph (2) of" after "pursuant to", and substituted "(a)" for "(b), plus" in paragraph (1) of subdivision (b); created new paragraph beginning with "(2)", substituted "The" for "the", substituted "pursuant to paragraph (1) of" for "under" after "improvements determined", added "paragraph (2)" after "determined pursuant to", substituted "(a)." for "(b), which" after "subdivision", created new paragraph with the balance of the sentence by adding "The sum determined under this subdivision" before "shall then", added "of the real property" after "year value", and substituted "that" for "such" after "until" in paragraph (2) of subdivision (b); added "real" after "If the", added "real" after "in which the", and added "the taxable . . . shall be" after "Section 170" in subdivision (c); substituted "this section" for "subdivisions (a) and (b)" after "For purposes of", substituted "that" for "which" after "appraisal unit", and substituted "that is" for "which are" in subdivision (d); and added second and third sentences in subdivision (e). Stats. 1996, Ch. 1087, in effect January 1, 1997, added ", rounded to the nearest one-thousandth of 1 percent," after "percentage change in" the first sentence of subparagraph (B) of paragraph (1) of subdivision (a). Stats. 1997, Ch. 940 (SB 1105), in effect January 1, 1998, added "and prior to January 1, 1998," after "January 1, 1985," in subparagraph (B), added subparagraph (C), substituted "(A), (B), or (C)" for "(A) or (B)" after "pursuant to subparagraph", and lettered the former second sentence of subparagraph (B) as subparagraph (D) in subdivision (a). Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, added the first sentence of the second paragraph of subdivision (b).

Note.—Stats. 1995, Ch. 491, provided that the amendments to Section 51 made by that act do not constitute a change in, but are declaratory of, existing law.

Note.—Stats. 1981, Ch. 377, provided no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it under this act, because any property tax revenues lost would be as a result of a constitutional amendment approved by the voters.

Construction.—County assessment appeals board did not err in separating cable television system's property into component parts rather than considering all the property as one appraisal unit for valuation purposes. Neither this section nor subdivision (e) of this section mandates appraisal of the property as a single unit. Orange County v. Orange County Assessment Appeals Board No. 1, 13 Cal.App.4th 524.

Inflation factor.—Requiring adjustment of 1975–76 base values for the three tax years between establishment of the full cash value base in 1975 and the 1978 effective date of Article XIII A represented a valid exercise of legislative power. Armstrong v. San Mateo County, 146 Cal.App.3d 597.

Valuation.—The correct method for computing the taxable value of property as of the lien date is set forth in this section. Thus, an assessment appeals board must determine not only the base year value or factored base year value of the property, but also its full cash value undepreciated for any damage. After the full cash value is determined, it is then reduced for damage or depreciation. If the depreciated cash value is less than the base year value or the factored base year value, it is the taxable value. If such value is more than the base year value or in later years becomes more than the factored base year value, then the base year value or factored base year value is the taxable value. San Diego County v. Assessment Appeals Board No. 2, 148 Cal.App.3d 548.

A determination of the base year value for certain property does not automatically determine the assessable value for subsequent years. Canandaigua Wine Company, Inc. v. County of Madera (Madera County Assessor), 177 Cal.App.4th 298.

Decline in value.—An assessor was required under subdivision (e) to reappraise a taxpayer's real property after the assessment for 1993 was reduced due to a decline in value. No reappraisal was required to be performed before February 1997, the date on which the assessment appeals board found that the property value for 1993 should be reduced. Once that value was established, however, the reappraisal requirement became retroactive to 1994 and 1995; and refunds for those tax years were available, even though taxpayer failed to file assessment appeals for 1994 and 1995. Where a property owner has been granted a reduction under this section, subdivision (e) dispenses with the usual requirement of filing an assessment appeal. El Dorado Palm Springs, Ltd. v. Board of Supervisors, 104 Cal.App.4th 1262.

Disaster, misfortune, or calamity.—As used in Sections 51 and 170, "disaster, misfortune, or calamity" require at a minimum some event out of the ordinary. The purpose of the sections is to afford financial relief to the owners of property physically damaged or destroyed by an unforeseeable occurrence beyond their control. Thus, damage to a building that occurred gradually due to ordinary natural forces was not caused by disaster, misfortune, or calamity. T. L. Enterprises, Inc. v. Los Angeles county, 215 Cal.App.3d 876.

Pollution cleanup.—Although the cost of pollution cleanup that reduces the fair market value of property may form the basis for a reduction in that property's valuation, the contamination must be evident, and there was insufficient evidence to establish that the assessor knew or should have known that a tire manufacturing plant was contaminated on the date he valued it. Firestone Tire & Rubber Co. v. Monterey County, 223 Cal.App.3d 382.

Appeal.—Existence of pending causes of action between parties does not invariably render unappealable an order directing an assessment appeals board to redetermine value applying a different valuation method since finality of such an order is dependent on the substance of the remaining causes of action. Where resolution of remaining claims will require additional findings of fact, writ order is not appealable. A determination of the base year value for certain property does not automatically determine the assessable value for subsequent years. Canandaigua Wine Company, Inc. v. County of Madera (Madera County Assessor), 177 Cal.App.4th 298.

Back to top


51.5. Errors and omissions in determination of base year value.(a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision (a) of Section 110.1, including the failure to establish that base year value, which does not involve the exercise of an assessor's judgment as to value, shall be corrected in any assessment year in which the error or omission is discovered.

(b) An error or an omission described in subdivision (a) which involves the exercise of an assessor's judgment as to value may be corrected only if it is placed on the current roll or roll being prepared, or is otherwise corrected, within four years after July 1 of the assessment year for which the base year value was first established.

(c) An error or an omission involving the exercise of an assessor's judgment as to value shall not include errors or omissions resulting from the taxpayer's fraud, concealment, misrepresentation, or failure to comply with any provision of law for furnishing information required by Sections 441, 470, 480, 480.1, and 480.2, or from clerical errors.

(d) If a correction authorized by subdivision (a) or (b) reduces the base year value, appropriate cancellations or refunds of tax shall be granted in accordance with this division. If the correction increases the base year value, appropriate escape assessments shall be imposed in accordance with this division.

(e) The existence of a clerical error shall be proved by a preponderance of the evidence, except that if the correction is made more than four years after July 1 of the assessment year for which the base year value was first established the clerical error shall be proved by clear and convincing evidence, including the papers in the assessor's office. Nothing in this subdivision shall be construed to change the standard of proof applicable to a determination of the value of property.

(f) For purposes of this section:

(1) "Assessment year" means an assessment year as defined in Section 118.

(2) "Clerical errors" means only those defects of a mechanical, mathematical, or clerical nature, not involving judgment as to value, where it can be shown from papers in the assessor's office or other evidence that the defect resulted in a base year value that was not intended by the assessor at the time it was determined.

History.—Added by Stats. 1987, Ch. 537, in effect January 1, 1988. Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "base year" for "base-year" throughout section and added ", or is otherwise corrected," after "prepared" in subdivision (b).

Construction.—This section was enacted to provide guidelines for county assessors in making base year value corrections, and it does not override the prospective application provision of Section 80, subdivision (a)(5) for a reduced base year value year determined as a result of a taxpayer's successful application for reduction of such value. Thus, a taxpayer whose appeal of a 1989 supplemental assessment was untimely but whose appeal of a 1990 assessment was successful based upon information supplied with the 1989 appeal was not entitled to a retroactive refund of the 1989 taxes. Sea World, Inc. v. San Diego County, 27 Cal.App.4th 1390. For purposes of subdivision (a) of this section, if the assessor fails to establish a new base year value after a change in ownership of property but continues to enroll adjustments for inflation to the property's prior base year value, such adjustments do not constitute an exercise of judgment as to value which would preclude the assessor from correcting the base year value in any year in which the omission is discovered. Enrolling an adjusted base year value is done pro forma by applying an inflation factor to the previous year's entry. Montgomery Ward & Co., Inc. v. Santa Clara County, 47 Cal.App.4th 1122.

This section provides an independent mechanism for correcting base-year values apart from the normal appeals procedures of Section 80. While Section 80(a)(3) imposes a four-year time limit on appealing base-year reassessments, this section specifically states that notwithstanding any other provision of law, nonjudgmental errors shall be corrected in any assessment year in which the error or omission is discovered. Since the purpose of this section is to remove any time limits on correcting the roll based on nonjudgmental errors, reading a statute of limitations back into the law would run contrary to the express wording of the statute. Sunrise Retirement Villa v. Dear, 58 Cal.App.4th 948.

A taxpayer's application for reduction in the base year value of a property, relating to a utility easement, under subdivision (b) of Section 51.5 was not timely filed within the four-year limitations period. As a recorded easement, a property owner and an assessor are charged with constructive notice of the easement such that the assessor is presumed to have accounted for the easement at the time the base year value of the property was determined. Consequently, the consideration of recorded easements is encompassed within an assessor's exercise of judgment as to value under subdivision (b) of Section 51.5, as such easements directly affect the fair market value of a property. Kuperman v. Assessment Appeals Board No. 1, 137 Cal.App.4th 918. An action for a refund of taxes is time-barred where the asserted error involved the assessor's exercise of judgment as to value in a previous determination. Little v. Los Angeles County Assessment Appeals Boards,155 Cal.App.4th 915.

Application for reduction of base year value.—Taxpayer requested correction of the base year value within four years, consistent with subdivision (b). As to whether the applications for reduction in assessment were filed under this section, the reason provided on the county's preprinted form, "Assessor's improper method of calculation", was sufficient to put the county on notice that an appeal was being taken thereunder. Metropolitan Culinary Services, Inc. v. Los Angeles County, 61 Cal.App.4th 935.

Escape assessments.—Base year value errors or omission not involving an assessor's judgment as to value may be corrected in any year in which those errors or omissions are discovered, notwithstanding the limitations periods for levying escape assessments. However, where a correction increases the base year value, "appropriate escape assessments" as intended by subdivision (d) of this section may be made only within the time limitations of Revenue and Taxation Code Section 532. Montgomery Ward & Co., Inc. v. Santa Clara County, 47 Cal.App.4th 1122.

Note.—Section 1(a) of Stats. 1987, Ch. 537, provided that the Legislature finds and declares that fairness and equity require that county assessors have express authority to make corrections to property tax base-year values whenever it is discovered that a base-year value does not reflect applicable constitutional or statutory valuation standards or the base-year value was omitted. Any limitations imposed upon the assessor's authority to correct these errors would result in a system of taxation which, on the one hand, denies the benefits of Article XIII A of the California Constitution to some taxpayers where the barred error or correction would reduce the base-year value and, on the other hand, encourages even the most honest person to engage in deception and concealment in order to delay discovery of changes in ownership or new construction beyond the point where a correction of the base-year value can be made. Further, the failure to place any value on the assessment roll for property which completely escapes taxation because of limitations on the authority to correct errors would violate the constitutional requirement that all property in the state shall be subject to taxation. Nothing in this act violates either the spirit or the letter of Article XIII A of the California Constitution since all corrections permitted by it must be consistent with applicable constitutional and statutory valuation standards.

Back to top


52. Valuation of restricted property. (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.5 (commencing with Section 421) and Article 1.9 (commencing with Section 439) of Chapter 3 of Part 2.

(b) Notwithstanding any other provision of this division, property restricted to timberland use pursuant to subdivision (j) of Section 3 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.7 (commencing with Section 431) of Chapter 3 of Part 2.

(c) Notwithstanding any other provision of this division, property subject to valuation as a golf course pursuant to Section 10 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section.

(d) Notwithstanding the provisions of this division, property subject to valuation pursuant to Section 11 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section.

Construction.—In enacting subdivision (c) of this section, the Legislature did not effectively remove golf course property from the provisions of Article XIII A, Section 2 of the Constitution, and the values of plaintiffs' properties are their respective 1975–76 "golf course" values subject to the 2 percent per year increases authorized by Article XIII A, Section 2(b). Los Angeles Country Club v. Pope, 175 Cal.App.3d 278.

In enacting subdivision (d) of this section, the Legislature did not remove lands owned by local governments and located outside their boundaries from the provisions of Article XIII A of the Constitution, even though the subdivision states that property subject to valuation pursuant to Article XIII, Section 11 must be valued for property tax purposes according to that section. That section only sets a ceiling for the valuation of extra-territorial lands that the taxing body cannot exceed. Any valuation below the limits set by that section thus accords with the section. San Francisco v. San Mateo County, 10 Cal.4th 554.

Back to top


53. Base year value for fruit, nut trees, and grapevines. (a) Except as provided in subdivision (b), the initial base-year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i) of Section 3 of Article XIII of the California Constitution shall be the full cash value of those properties as of the lien date of their first taxable year.

(b) A county board of supervisors may, after consulting with affected local agencies within the county's boundaries, provide by ordinance that the initial base year value for replacement grapevines that are planted to replace grapevines less than 15 years of age that were removed solely as a result of phylloxera infestation or Pierce's Disease, and are planted on the same parcel as the replaced grapevines, as certified in writing by the county agricultural commissioner, shall be the base year value of the removed grapevines factored to the lien date of the first taxable year of the replacement vines. The assignment of base year replacement value shall be limited to that portion of the replacement grapevines that are substantially equivalent to the vines that were replaced, if the replacement vines are planted at a greater density.

History.—Stats. 1992, Ch. 413, added "(a) . . . the" at the beginning of the first sentence of subdivision (a); deleted the comma after "XIII", and substituted "those" for "such" after "value of" in subdivision (a); and added subdivision (b). Stats. 1993, Ch. 589 in effect January 1, 1994, substituted "consulting" for "consultation" after "may, after" in the first sentence of subdivison (b); added "assignment of" after "The" , and added "replacement" after "limited to" in the second sentence of subdivision (b); and added "replacement" after "subdivision,", added "the" after "equivalent to", added "they" after "vines", substituted "replace" for "replaced" after "vines", added "replacement" after "if the", and added "of" after "are" in the third sentence of subdivision (b). Stats. 1997, Ch. 607 (AB 122), in effect October 3, 1997, added "or Pierce's Disease" after "phylloxera infestation" in the first sentence of subdivision (b). Stats. 2000, Ch. 272 (AB 1790), in effect January 1, 2001, added "and are planted on the same parcel as the replaced grapevines," after "Pierce's Disease," and substituted "grapevines" for "vines" after "the removed" and after "the replacement" in the first sentence, substituted "shall be" for "is" after "replacement value", added "that portion of the" after "limited to", substituted "grapevines" for "vines" after "to the", substituted "if the replacement grapevines are planted at a greater density" for "and are planted on the same parcel as the replaced vines" after "were replaced," in the second sentence; and deleted the former third sentence, which provided "For purposes of this subdivision, replacement vines are substantially equivalent to the vines they replace if the replacement vines are of a similar type and are planted at a similar density.", of subdivision (b).

53.5. Base year value of leach pads, tailing facilities, and settling ponds. With respect to property that is subject to valuation as mining or mineral property, the initial base year value of a leach pad, tailing facility, or settling pond on that property shall be the full cash value of that leach pad, tailing facility, or settling pond as of the first lien date upon which that pad, facility, or pond is subject to assessment. Each leach pad, tailing facility, or settling pond shall be considered a separate appraisal unit for purposes of determining its taxable value on each lien date subsequent to the lien date upon which the initial base year value was determined for that pad, facility, or pond.

History.—Added by Stats. 1998, Ch. 226 (AB 1246), in effect January 1, 1999.

Note.—Section 1 of Stats. 1998, Ch. 226 (AB 1246) provided that the Legislature finds and declares both of the following: (a) The unique nature of certain mining processes used in extracting nonfuel minerals creates changes to the condition of real property that are difficult to categorize for property tax purposes as either fixtures or long-term capital improvements to real property. (b) Because of the difficulties described in subdivision (a), it is necessary for the Legislature to create a special category for leach pads, tailings facilities, and settling ponds as separate appraisal units in order to more accurately reflect their declining value as an integral part of the mining process.

54. Assessment procedures; Nordlinger v. Hahn. (a) Notwith-standing any other provision of law, no modification of assessment procedures shall be made with respect to real property on the basis of the invalidity of any portion of Section 2 of Article XIII A of the California Constitution as determined by the United States Supreme Court in the case of Nordlinger v. Hahn.

(b) This section shall only be operative if the United States Supreme Court, in its decision in the case of Nordlinger v. Hahn, determines that any portion of Section 2 of Article XIII A of the California Constitution is invalid, and shall, in that event, absent a shorter period specified by the Legislature by statute, be operative for only two years from the date of that decision.

History.—Added by Stats. 1992, Ch. 14, in effect March 18, 1992.

Back to top