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California Revenue And Taxation Code Section 54

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 54

(a) Notwithstanding any other provision of law, no modification
of assessment procedures shall be made with respect to real property
on the basis of the invalidity of any portion of Section 2 of
Article XIIIA of the California Constitution as determined by the
United States Supreme Court in the case of Nordlinger v. Hahn.
   (b) This section shall only be operative if the United States
Supreme Court, in its decision in the case of Nordlinger v. Hahn,
determines that any portion of Section 2 of Article XIIIA of the
California Constitution is invalid, and shall, in that event, absent
a shorter period specified by the Legislature by statute, be
operative for only two years from the date of that decision.

Last modified: January 12, 2009