Rev. & Tax. Code, § 11403 · Chapter 3. Levy and Payment of Tax
Rev. & Tax. Code, § 11403
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The board shall compute the average rate of general property taxation in the state by:
(a) Adding the county, city, school district, and other general taxes, but not the special taxes on intangibles, aircraft, baled cotton or any other property which is subject to a uniform statewide tax rate, nor special assessments, and
(b) Dividing the amount obtained by the total assessed valuation in the state as shown by the county tax rolls for the same year.
“Total assessed valuation,” as used in this section, does not include the assessments of property which is subject to a uniform statewide tax rate.
“Special assessments,” as used in this section, mean any amount levied solely against real estate or real estate and improvements.
Notes and commentary — not statutory text
History
Amended by Stats. 1978, Ch. 1209.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11403.
- Text hash
- sha256 aa45d9a5a3bded2cd04d44f381dce039fdc44566b432775bbbe7f8174e6acd77
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.