Revenue and Taxation Code section 100.01

Commencing with the 1995–96 fiscal year, the aggregate assessed value of all county-assessed property rights or interests as described in Section 401.8 shall be assigned to a separate, countywide tax rate area. The tax rate to be applied to this assessed value shall be the sum of the two rates determined pursuant to subdivision (b) of Section 100, and the property tax revenues so derived shall be allocated in accordance with the allocation procedures set forth in subdivisions (c) and (d) of Section 100.

Source: Section 100.01, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=100.­01.­ (updated Jun. 28, 1995; accessed Dec. 29, 2025).

Green check means up to date. Up to date

Verified:
Dec. 29, 2025

§ 100.01's source at ca​.gov