Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION
130.0010 Ad Valorem Tax on Real Property. Both a resource conservation district regular and special assessment under Division 9 of the Public Resources Code constitute an "ad valorem tax on real property" within the purview of sections 1 and 4 of article XIII A of the California Constitution. OAG 2/6/1981 (No. 80-1003, Vol. 64, p. 105).