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...
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