California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 4. LEVY OF TAX |
Chapter 3. Reimbursement for Costs Mandated by the State |
ARTICLE 1. Definitions |
Section 2213.
Latest version.
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"Property tax rate" means any rate of tax or assessment which is levied per unit of assessed value of property. "Property tax rate" includes any rate or assessment which is levied on the value of land only, as well as any rate or assessment which is levied on the value of land and improvements.
(Added by Stats. 1973, Ch. 358.)