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 6. Collection of Supplemental Taxes*

Section 75.50

75.50. Transmittal of supplemental assessments on supplemental roll to tax collector. The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax collector with the taxes extended thereon.

History.—Stats. 1984, Ch. 946, in effect September 10, 1984, deleted "or refunds to be paid" before "and".

Note.—See note following Section 75.

* Article 6 Heading was amended by Stats. 1984, Ch. 946, in effect September 10, 1984.