Revenue and Taxation Code section 2213

“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.

Source: Section 2213, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2213.­ (updated Jan. 1, 1973; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 2213's source at ca​.gov