Allen v. Sutter County Board of Equalization

Opinion

EVANS, Acting P. J.

Article XIII A, section 1, subdivision (a), of the California Constitution provides: “The maximum amount of any ad valorem tax on real property shall not exceed one percent (1 %) of the full cash value of such property. ...” Section 2, subdivision (a), provides: “The full cash value means the county assessor’s valuation of real property as shown on the 1975-76 tax bill under ‘full cash value’ or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. . . .” (Italics added.)…