California Statutes
§ 11403. — 11403. (Amended by Stats. 1978, Ch. 1209.)
California § 11403.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 6.PART 6. PRIVATE RAILROAD CAR TAX
Ch. 3.CHAPTER 3. Levy and Payment of Tax
This text of California § 11403. (11403. (Amended by Stats. 1978, Ch. 1209.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 11403. (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
BNSF Railway Company v. Alameda County
(N.D. California, 2020)
Legislative History
Amended by Stats. 1978, Ch. 1209.
Cite This Page — Counsel Stack
Bluebook (online)
California § 11403., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11403..