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Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 0.5. Implementation of Article XIII A > Chapter 3.5 > Section 75.14

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 2. Assessments on the Supplemental Roll

Section 75.14

75.14. Supplemental assessment; limitation. A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the California Constitution. All property subject to the assessment limitations of Article XIII A of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article.

History.—Added by Stats. 1983, Ch. 1102, in effect September 27, 1983.