§ 2213
54 words·~1 min read·
/ca/revenue-and-taxation-code/2213A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.