Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
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
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.