Rev. & Tax. Code, § 2825 · Article 3. Applications and Computations for Separate Assessments
Rev. & Tax. Code, § 2825
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the parcel, the amount due on the parcel is the sum of the following:
(a) That amount computed by multiplying the assessed value of the parcel by the applicable tax rate for the current year.
(b) That amount set forth in the certification of the taxing agency or revenue district as being the portion of the lien which is to continue to be levied or placed on the parcel.
(c) Delinquent penalties in an amount which bears the same proportion to the delinquent penalties in the whole assessment as the amount of taxes and liens on the parcel bears to the total amount of taxes and liens levied against the whole assessment.
(d) Costs computed in the same manner provided for the computation of delinquent penalties.
Notes and commentary — not statutory text
History
Added by Stats. 1968, Ch. 1293.
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=2825.
- Text hash
- sha256 8701d6b72b89f61437cb0e14a52adbe6cf640e0240807fb655ca70c5d39b7943
- 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.