{"code":"RTC","codeName":"Revenue and Taxation Code","section":"75.13","citation":"Rev. & Tax. Code, § 75.13","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 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5"},{"name":"ARTICLE 2. Assessments on the Supplemental Roll [75.10. - 75.15.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5/article-2"}],"history":"Amended by Stats. 1984, Ch. 946, Sec. 6.   Effective September 10, 1984.","effective":"1984-09-10","html":"<p>Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section <a href=\"/rtc/4837.5\">4837.5</a>.</p>","text":"Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessments-on-the-supplemental-roll-75-13","source":"California Legislative Information bulk export (pubinfo)"}