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 (View entire chapter)
Article 1 Definitions And General Provisions
- 75 Legislative intent
- 75.1 Application
- 75.2 "Current roll"
- 75.3 "The roll being prepared"
- 75.4 "Current tax rate"
- 75.5 "Property"
- 75.6 "Fiscal year"
- 75.7 "Supplemental roll"
- 75.8 "New base year value"
- 75.9 "Taxable value"
Article 2 Assessments on the Supplemental Roll
- 75.14 Supplemental assessment; limitation
- 75.15 Taxable fixtures
- 75.16 Computing the value of fixtures [Repealed]
Article 2.5 Application of Inflation Rate
Article 3 Exemptions
- 75.20 Exemptions granted not affected
- 75.21 Applicable to supplemental assessments; claim; filing date
- 75.22 Determination of exemption eligibility; 90 days
- 75.23 Supplemental assessment; limitation [Repealed]
- 75.23 Change in ownership; exempt property sold to ineligible transferee [Repealed]
- 75.24 Determination of exemption eligibility; qualified organizations—180 days
Article 4 Notice Of Assessment
Article 5 Transmittal Of Supplemental Assessments To The Auditor
- 75.40 Transmittal of supplemental assessment to auditor
- 75.41 Computation of tax
- 75.42 Enrollment on supplemental roll
- 75.43 Refunds
Article 6 Collection Of Supplemental Taxes
Article 6.5 Reimbursement For County Costs
- 75.60 Allocation for administration
- 75.65 Supplemental Roll Administrative Cost Fund
- 75.66 No further appropriation and no reimbursement
Article 7 Disposition Of Revenues
- 75.70 Allocations to school districts
- 75.71 Amount of allocations
- 75.72 Distribution of penalties, costs, or other charges