Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION

Annotation 130.0020

130.0020 Apportionments and One Percent Limitation Requirement. Property taxes levied pursuant to Education Code section 16090 to repay apportionments made under sections 16310 through 16344 of the Code are exempt from the one percent property tax limitation contained in section 1 of article XIII A of the California Constitution. OAG 6/29/1979 (No. CV 78-136, Vol. 62, p. 339).