Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2213 — Definitions
Cal. Rev. & Tax. Code § 2213
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 2213 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.