Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Annotations
130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION
130.0100 Validity of Limitations. The exclusion under Revenue and Taxation Code sections 60 through 66 of transfers of certain property interests from the meaning of "change in ownership" is a valid construction of article XIII A of the California Constitution.
The limitations under Revenue and Taxation Code sections 70 through 72 of the term "newly constructed," interpreted in the light of constitutional constraints to exclude only such reconstruction after a disaster "as declared by the Governor," is a valid construction of article XIII A of the California Constitution.
The limitation under section 43 of Chapter 242 of the Statutes of 1979 of the authority of a county assessor to enroll escape assessments for years prior to 1979-80 to reflect the "full cash value" of any property is constitutional. OAG 4/18/1980 (No. 79-1005, Vol. 63, p. 304).