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 31, 1981. As used in this section, âsupplemental unsecured property tax leviesâ 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 1978â79 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, âthe readjusted amount of any other tax resulting from supplemental unsecured property tax leviesâ shall mean the difference in any other tax levy between the amount that would have been levied had Article XIII A applied to the 1978â79 unsecured property tax roll and the amount levied using the 1977â78 secured roll property tax rate.
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