Shafer

Pursuant to Revenue and Taxation Code section 538, 51 county tax assessors challenge sections of chapter 3.5, part 0.5 of division 1 of the Revenue and Taxation Code enacted in 1983. (Added by Stats. 1983, ch. 498, § 133, p. 2146, eff. July 28, 1983.) We conclude that the supplemental assessment provision in sections 75.10 and 75.11 and the delayed supplemental assessments on newly constructed property held for sale provided in section 75.12 are valid; the exclusion of fixtures from supplemental assessment contained in former section 75.5 and effective for the year 1983 only is also valid.

I

Plaintiffs contend that the supplemental assessment provision of chapter 3.5 (§§ 75.10, 75.11) imposes new ad valorem taxes in violation of California Constitution, article XIII A, sections 3 and 4. We agree with the trial court that “the measure does no more than affect the time at which the existing real property tax is calculated and imposed, implementing the major revisions effected by Article XHIa [sic].”

California Constitution, article XIII A limits ad valorem taxes on real property to 1 percent of value (except to the indebtedness previously approved by the voters) and…