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California Revenue and Taxation Code

§ 2213

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

Source: California Revenue and Taxation Code § 2213 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.