{"data":{"id":"us-ca/rtc-75.14","jurisdiction":"us-ca","citation":"RTC § 75.14","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","ARTICLE 2. Assessments on the Supplemental Roll [75.10. - 75.15.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0c8233354fae20dd745918ede7e75952a3d3c3cffe9354e77e483200df4f7010","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-75.13","next":"us-ca/rtc-75.15"},"notice":"GroundRules: Original legal text. Not legal advice."}