Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

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 2. Assessments on the Supplemental Roll

Section 75.13

75.13. Supplemental assessment not an escape assessment. Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.

History.—Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "4837.5" for "532.5" after "Section". Stats. 1984, Ch. 946, in effect September 10, 1984, deleted "made within one year of the date of the change in ownership or the completion of new construction" after the first "assessment".

Note.—See note following Section 75.