California Revenue and Taxation Code 37 – Notwithstanding any other provision of law, all interest and …
Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if such payment is made by December 31, 1981.
Notwithstanding any other provision of law, all interest and penalties owing on the readjusted amount of any other tax resulting from supplemental unsecured property tax levies shall be canceled, if the payment of such readjusted tax is made by December 31, 1981.
Terms Used In California Revenue and Taxation Code 37
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- readjusted amount of any other tax resulting from supplemental unsecured property tax levies: shall mean the difference in any other tax levy between the amount that would have been levied had Article XIII?A applied to the 1978-79 unsecured property tax roll and the amount levied using the 1977-78 secured roll property tax rate. See California Revenue and Taxation Code 37
- supplemental unsecured property tax levies: shall mean that amount of property tax levied by any city, county, city and county, and special district which is attributable to that portion of the property tax rate levied on the unsecured roll for the 1978-79 tax year, less the rate for voter-approved indebtedness, which is in excess of four dollars ($4) per one hundred dollars ($100) of assessed value. See California Revenue and Taxation Code 37
As used in this section, “supplemental unsecured property tax levies” shall mean that amount of property tax levied by any city, county, city and county, and special district which is attributable to that portion of the property tax rate levied on the unsecured roll for the 1978-79 tax year, less the rate for voter-approved indebtedness, which is in excess of four dollars ($4) per one hundred dollars ($100) of assessed value.
As used in this section, “the readjusted amount of any other tax resulting from supplemental unsecured property tax levies” shall mean the difference in any other tax levy between the amount that would have been levied had Article XIII?A applied to the 1978-79 unsecured property tax roll and the amount levied using the 1977-78 secured roll property tax rate.
(Added by Stats. 1981, Ch. 242, Sec. 3. Effective July 21, 1981.)