California Revenue and Taxation Code

§ 2213

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 2213Div. 1 · Part 4 · Ch. 3 · Art. 1

Statute text

View on leginfo.ca.gov

“Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value of property. “Property tax rate” includes any rate or assessment which is levied on the value of land only, as well as any rate or assessment which is levied on the value of land and improvements.

Legislative history

Added by Stats. 1973, Ch. 358.