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California · Through 2026-09-13

RTC § 75.4

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]
  4. CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]
  5. ARTICLE 1. Definitions and General Provisions [75. - 75.9.]

“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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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