Revenue and Taxation Code section 75.14


A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIIIA of the California Constitution. All property subject to the assessment limitations of Article XIIIA of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article.

Source: Section 75.14, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=75.­14.­ (updated Sep. 27, 1983; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 75.14's source at ca​.gov