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 130.0105

130.0105 Veterans' Facilities. Article XIII A of the California Constitution, as implemented by Revenue and Taxation Code section 2237, generally prohibits a county board of supervisors from levying a tax under the provisions of Military and Veterans Code section 1262. OAG 10/31/1979 (No. 79-809, Vol. 62, p. 655).