Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100.…
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Jurisdiction
United States — California
Structure
7,200 provisions
Citation
RTC
Official identity
Year 1939
Dates
Enacted 1939
More statute details
Official identity
Year 1939
Dates
Enacted 1939
On this page
Professional statute overview
Enactment structure, operative effect and source provenance
“This section says the act is known as the Revenue and Taxation Code.”
Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.
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Enacted 1939. The date shown identifies this source expression and
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Source record view
Source record from leginfo.legislature.ca.gov · Enacted 1939
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Undated version · current🇬🇧English
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