California Revenue and Taxation Code

§ 2825

RTC § 2825Div. 1 · Part 5 · Ch. 3 · Art. 3

Statute text

If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is the sum of the following:

(a)That amount computed by multiplying the assessed value of the parcel by the applicable tax rate for the current year.

(b)That amount set forth in the certification of the taxing agency or revenue district as being the portion of the lien which is to continue to be levied or placed on the parcel.

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Legislative history

Added by Stats. 1968, Ch. 1293.