Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
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 1. Definitions and General Provisions
Section 75.4
75.4. "Current tax rate." "Current tax rate" means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution.
History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, added ", including . . . Constitution" after "current roll".