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Cal. Revenue and Taxation Code § 75.14

Cal. Revenue and Taxation Code § 75.14

California · California Revenue and Taxation Code · Status: effective · Effective 1983-09-27

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Cal. Revenue and Taxation Code § 75.14, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916398
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A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of the California Constitution. All property subject to the assessment limitations of Article XIII A of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article.