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California Revenue And Taxation Code Section 37

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 37

Notwithstanding any other provision of law, all interest and
penalties owing due to late payment of supplemental unsecured
property tax levies shall be canceled, if such payment is made by
December 31, 1981.
   Notwithstanding any other provision of law, all interest and
penalties owing on the readjusted amount of any other tax resulting
from supplemental unsecured property tax levies shall be canceled, if
the payment of such readjusted tax is made by December 31, 1981.
   As used in this section, "supplemental unsecured property tax
levies" shall mean that amount of property tax levied by any city,
county, city and county, and special district which is attributable
to that portion of the property tax rate levied on the unsecured roll
for the 1978-79 tax year, less the rate for voter-approved
indebtedness, which is in excess of four dollars ($4) per one hundred
dollars ($100) of  assessed value.
   As used in this section, "the readjusted amount of any other tax
resulting from supplemental unsecured property tax levies" shall mean
the difference in any other tax levy between the amount that would
have been levied had Article XIIIA applied to the 1978-79 unsecured
property tax roll and the amount levied using the 1977-78 secured
roll property tax rate.

Last modified: January 12, 2009