California Revenue and Taxation Code Section 2260.5

CA Rev & Tax Code § 2260.5 (2017)  

For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment ratios or methods of expressing the tax rate, the rates and ratios shall be adjusted as provided in Section 135.

(Added by Stats. 1978, Ch. 1207.)

Last modified: October 25, 2018