Cal. RTC § 75.14
This is the official text of Cal. RTC § 75.14, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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