Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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A

130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION

Annotation 130.0010

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).