Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

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 5. Transmittal of Supplemental Assessments to the Auditor

Section 75.42

75.42. Enrollment on supplemental roll. The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the supplemental roll.

History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, substituted "extension of the negative amount" for "refund to be paid" after "or". Stats 1984, Ch. 946, in effect September 10, 1984, substituted "refund" for "negative amount" before ", shall".

Note.—See note following Section 75.