Cal. Rev. & Tax. Code § 75.14
Current through the 2023 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 XIIIA 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