California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION |
Chapter 3.5. Change in Ownership and New Construction After the Lien Date |
ARTICLE 1. Definitions and General Provisions |
Section 75.4.
Latest version.
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"Current tax rate" means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the California Constitution.
(Amended by Stats. 1983, Ch. 1102, Sec. 1.5. Effective September 27, 1983.)