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  3. Revenue & Taxation Code
  4. Div. 1
  5. Part 0.5

Part 0.5
Implementation of Article Xiii a of the California Constitution

Chapters

1
Base Year Values
Sections 50–53
2
Change in Ownership and Purchase
Sections 60–69.6
3
New Construction
Sections 70–74.8
3.5
Change in Ownership and New Construction After the Lien Date
Sections 75–75.80
4
Assessment Appeals
Sections 80–82
5
Taxpayer Reporting
Section 90
5.5
Property Tax Rates
Section 93
6
Allocation of Property Tax Revenue
Sections 95–100.96
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_1,_part_0.5

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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