Cal. Rev. & Tax. Code § 2213
Current through the 2023 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 2213