Notwithstanding any other provision of law, all interest and penalties owing due to
late payment of supplemental unsecured property tax levies shall be canceled, if such
payment is made by December 31, 1981.
Notwithstanding any other provision of law, all interest and penalties owing on the
readjusted amount of any other tax resulting from supplemental unsecured property
tax levies shall be canceled, if the payment of such readjusted tax is made by December
As used in this section, “supplemental unsecured property tax levies” shall mean that
amount of property tax levied by any city, county, city and county, and special district
which is attributable to that portion of the property tax rate levied on the unsecured
roll for the 1978-79 tax year, less the rate for voter-approved indebtedness, which
is in excess of four dollars ($4) per one hundred dollars ($100) of assessed value.
As used in this section, “the readjusted amount of any other tax resulting from supplemental
unsecured property tax levies” shall mean the difference in any other tax levy between
the amount that would have been levied had Article XIIIA applied to the 1978-79 unsecured
property tax roll and the amount levied using the 1977-78 secured roll property tax
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