{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2202","citation":"Rev. & Tax. Code, § 2202","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3"},{"name":"ARTICLE 1. Definitions [2201. - 2216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3/article-1"}],"history":"Added by Stats. 1973, Ch. 358.","effective":null,"html":"<p>“Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property.</p>","text":"“Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-2202","source":"California Legislative Information bulk export (pubinfo)"}