Cal. Rev. & Tax. Code § 75.14
Current through the 2024 Legislative Session.
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.
Ca. Rev. and Tax. Code § 75.14