California Revenue and Taxation Code
(Last Updated August 2008)

California Revenue And Taxation Code Section 1
This act shall be known as the Revenue and Taxation Code.
California Revenue And Taxation Code Section 2
The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall...
California Revenue And Taxation Code Section 3
All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are continued by this
California Revenue And Taxation Code Section 4
Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall...
California Revenue And Taxation Code Section 5
Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.
California Revenue And Taxation Code Section 6
Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.
California Revenue And Taxation Code Section 7
Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised or performed by any...
California Revenue And Taxation Code Section 8
Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit,...
California Revenue And Taxation Code Section 9
Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto now or...
California Revenue And Taxation Code Section 10
"Section" means a section of this code unless some other statute is specifically mentioned and "subdivision" means a subdivision of the section in...
California Revenue And Taxation Code Section 11
The present tense includes the past and future tenses; and the future, the present.
California Revenue And Taxation Code Section 12
The masculine gender includes the feminine and neuter.
California Revenue And Taxation Code Section 13
The singular number includes the plural, and the plural the singular.
California Revenue And Taxation Code Section 14
"City" includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.
California Revenue And Taxation Code Section 15
"County" includes city and county.
California Revenue And Taxation Code Section 16
"Shall" is mandatory and "may" is permissive.
California Revenue And Taxation Code Section 17
"Oath" includes affirmation and written declarations signed under the penalties of perjury.
California Revenue And Taxation Code Section 18
"Signature" or "subscription" includes mark. Such mark shall be made as required in the Civil Code.
California Revenue And Taxation Code Section 19
"Person" includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability...
California Revenue And Taxation Code Section 20
"Board" means the State Board of Equalization.
California Revenue And Taxation Code Section 21
"Controller" means the State Controller.
California Revenue And Taxation Code Section 22
"Auditor" of a city or county means the chief accounting officer, by whatever title he may be known.
California Revenue And Taxation Code Section 23
"Assessee" means the person to whom property or a tax is assessed.
California Revenue And Taxation Code Section 24
No act in all the proceedings for raising revenue by taxation is illegal on account of informality or because not completed within the required time.
California Revenue And Taxation Code Section 25
Unless expressly otherwise provided, any notice required to be given to any person by any provision of this code may be given in the manner...
California Revenue And Taxation Code Section 26
If any provision of this code, or its application to any person or circumstance, is held invalid, the remainder of the code, or the application of...
California Revenue And Taxation Code Section 27
This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.
California Revenue And Taxation Code Section 28.5
As used in Division 1 of this code, "partnership" shall include limited liability company, registered limited liability partnership, and foreign...
California Revenue And Taxation Code Section 29
Whenever any official is authorized to commence an action for the violation of any law relating to revenue or to compel the specific performance of...
California Revenue And Taxation Code Section 30
The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions...
California Revenue And Taxation Code Section 31
The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect...
California Revenue And Taxation Code Section 33
Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from...
California Revenue And Taxation Code Section 34
Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as in fact intended as...
California Revenue And Taxation Code Section 35
Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be...
California Revenue And Taxation Code Section 36
Whenever any notice or other communication is required by this code to be mailed by registered mail, the mailing of such notice or other...
California Revenue And Taxation Code Section 37
Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall...
California Revenue And Taxation Code Section 38
(a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering
California Revenue And Taxation Code Section 50
For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the...
California Revenue And Taxation Code Section 51
(a) For purposes of subdivision (b) of Section 2 of Article XIIIA of the California Constitution, for each lien date after the lien date in which the
California Revenue And Taxation Code Section 51.5
(a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of...
California Revenue And Taxation Code Section 52
(a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the...
California Revenue And Taxation Code Section 53
(a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to...
California Revenue And Taxation Code Section 53.5
With respect to property that is subject to valuation as mining or mineral property, the initial base year value of a leach pad, tailing facility, or
California Revenue And Taxation Code Section 54
(a) Notwithstanding any other provision of law, no modification of assessment procedures shall be made with respect to real property on the basis of...
California Revenue And Taxation Code Section 60
A "change in ownership" means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is...
California Revenue And Taxation Code Section 61
Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to: (a) The creation,...
California Revenue And Taxation Code Section 62
Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a change in the method of holding title to the real...
California Revenue And Taxation Code Section 62.1
(a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit...
California Revenue And Taxation Code Section 62.2
(a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to a nonprofit
California Revenue And Taxation Code Section 62.11
Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil...
California Revenue And Taxation Code Section 63
Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited...
California Revenue And Taxation Code Section 63.1
(a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a...
California Revenue And Taxation Code Section 64
(a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests
California Revenue And Taxation Code Section 65
(a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section...
California Revenue And Taxation Code Section 65.1
(a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased or...
California Revenue And Taxation Code Section 66
Change in ownership does not include any of the following: (a) The creation, vesting, transfer, distribution, or termination of a participant's or
California Revenue And Taxation Code Section 67
"Purchased" or "purchase" means a change in ownership for consideration.
California Revenue And Taxation Code Section 68
For purposes of Section 2 of Article XIIIA of the Constitution, the term "change in ownership" shall not include the acquisition of real property as...
California Revenue And Taxation Code Section 69
(a) Notwithstanding any other provision of law, pursuant to Section 2 of Article XIIIA of the Constitution, the base year value of property which is...
California Revenue And Taxation Code Section 69.3
(a) (1) Notwithstanding any other provision of law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of...
California Revenue And Taxation Code Section 69.4
(a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIIIA of the California...
California Revenue And Taxation Code Section 69.5
(a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIIIA of the California Constitution, any...
California Revenue And Taxation Code Section 70
(a) "Newly constructed" and "new construction" means: (1) Any addition to real property, whether land or improvements (including fixtures), since...
California Revenue And Taxation Code Section 71
The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed. The base year...
California Revenue And Taxation Code Section 72
(a) A copy of any building permit issued by any city, county, or city and county shall be transmitted by each issuing entity to the county assessor...
California Revenue And Taxation Code Section 73
(a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII A of the...
California Revenue And Taxation Code Section 74
(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, "newly constructed" does not include the construction or...
California Revenue And Taxation Code Section 74.3
(a) For purposes of subdivision (a) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" does not include the...
California Revenue And Taxation Code Section 74.5
(a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" and "new...
California Revenue And Taxation Code Section 74.6
(a) For purposes of paragraph (5) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" and "new...
California Revenue And Taxation Code Section 74.7
(a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIIIA of the California Constitution, "new...
California Revenue And Taxation Code Section 75
It is the intent of the Legislature in enacting this chapter to fully implement Article XIIIA of the California Constitution and to promote increased
California Revenue And Taxation Code Section 75.1
Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this...
California Revenue And Taxation Code Section 75.2
"Current roll" means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
California Revenue And Taxation Code Section 75.3
"The roll being prepared" means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new...
California Revenue And Taxation Code Section 75.4
"Current tax rate" means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of
California Revenue And Taxation Code Section 75.5
"Property" means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the...
California Revenue And Taxation Code Section 75.6
"Fiscal year" means a fiscal year beginning July 1 and ending June 30.
California Revenue And Taxation Code Section 75.7
"Supplemental roll" means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed
California Revenue And Taxation Code Section 75.8
"New base year value" means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.
California Revenue And Taxation Code Section 75.9
"Taxable value" means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date,...
California Revenue And Taxation Code Section 75.10
(a) Commencing with the 1983-84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction...
California Revenue And Taxation Code Section 75.11
(a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two...
California Revenue And Taxation Code Section 75.12
(a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon...
California Revenue And Taxation Code Section 75.13
Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.
California Revenue And Taxation Code Section 75.14
A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of...
California Revenue And Taxation Code Section 75.15
(a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the...
California Revenue And Taxation Code Section 75.18
On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the supplemental...
California Revenue And Taxation Code Section 75.20
A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or...
California Revenue And Taxation Code Section 75.21
(a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on...
California Revenue And Taxation Code Section 75.22
A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the...
California Revenue And Taxation Code Section 75.23
(a) Notwithstanding any other provision of law, in the case of a supplemental assessment on property that has undergone a change in ownership, an...
California Revenue And Taxation Code Section 75.24
(a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the...
California Revenue And Taxation Code Section 75.31
(a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee showing
California Revenue And Taxation Code Section 75.32
The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any...
California Revenue And Taxation Code Section 75.40
When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment...
California Revenue And Taxation Code Section 75.41
(a) The auditor shall apply the current year's tax rate, as defined in Section 75.4, to the supplemental assessment or assessments, computing the...
California Revenue And Taxation Code Section 75.42
The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on...
California Revenue And Taxation Code Section 75.43
(a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative assessment on the...
California Revenue And Taxation Code Section 75.50
The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills,...
California Revenue And Taxation Code Section 75.51
The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the...
California Revenue And Taxation Code Section 75.52
(a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within the months...
California Revenue And Taxation Code Section 75.53
If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the notice of impending...
California Revenue And Taxation Code Section 75.54
(a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new construction...
California Revenue And Taxation Code Section 75.55
(a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to be...
California Revenue And Taxation Code Section 75.60
(a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method...
California Revenue And Taxation Code Section 75.65
(a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost Fund (hereafter referred to as "the fund"), which
California Revenue And Taxation Code Section 75.66
It is the intent of the Legislature that no further appropriation shall be made, other than that provided by Section 75.65, and no reimbursement is...
California Revenue And Taxation Code Section 75.70
(a) Notwithstanding any other provision of law, for the 1983 -84 fiscal year, each county auditor shall allocate to all elementary, high school, and...
California Revenue And Taxation Code Section 75.71
Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a special district, other than a special district...
California Revenue And Taxation Code Section 75.72
Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with...
California Revenue And Taxation Code Section 75.80
This chapter shall apply to changes in ownership occurring, and new construction completed, on or after July 1, 1983.
California Revenue And Taxation Code Section 80
(a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period for...
California Revenue And Taxation Code Section 81
Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to...
California Revenue And Taxation Code Section 90
Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part...
California Revenue And Taxation Code Section 93
(a) Notwithstanding any other provision of law, except as provided in subdivisions (b) and (c), no local agency, school district, county...
California Revenue And Taxation Code Section 95
For the purpose of this chapter: (a) "Local agency" means a city, county, and special district. (b) "Jurisdiction" means a local agency, school
California Revenue And Taxation Code Section 95.2
(a) (1) Notwithstanding any other provision of law, for the 1990-91 fiscal year, for the purposes of the computations required by Section 96.1 or its
California Revenue And Taxation Code Section 95.3
(a) Notwithstanding any other provision of law, for the 1990-91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the...
California Revenue And Taxation Code Section 95.31
(a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the
California Revenue And Taxation Code Section 95.35
(a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded
California Revenue And Taxation Code Section 95.4
Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include the amount of any costs incurred by the county...
California Revenue And Taxation Code Section 96
For the 1979-80 fiscal year only, property tax revenues shall be apportioned to each jurisdiction pursuant to this section and Section 96.2 or their...
California Revenue And Taxation Code Section 96.1
(a) Except as otherwise provided in Article 3 (commencing with Section 97), and in Article 4 (commencing with Section 98), for the 1980-81 fiscal...
California Revenue And Taxation Code Section 96.15
(a) Notwithstanding any other provision of this chapter, in the event a qualifying city as defined in subdivision (d) of Section 98 or subdivision...
California Revenue And Taxation Code Section 96.16
(a) Notwithstanding any other provisions of this chapter, in the County of Orange, for the 1996-97 fiscal year, the amount of property tax revenue...
California Revenue And Taxation Code Section 96.165
(a) Notwithstanding any other provision of this chapter, for each fiscal year for which this section is operative, the auditor for a county of the...
California Revenue And Taxation Code Section 96.18
(a) (1) Notwithstanding any other provision of this chapter, the Auditor for the County of San Diego shall, in allocating ad valorem property tax...
California Revenue And Taxation Code Section 96.19
Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of...
California Revenue And Taxation Code Section 96.2
Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year: (a) The amount of...
California Revenue And Taxation Code Section 96.21
(a) Notwithstanding any other provision of this chapter, in the County of Solano, the apportionment of property tax revenues made pursuant to Section
California Revenue And Taxation Code Section 96.22
(a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the apportionment of property tax revenues made...
California Revenue And Taxation Code Section 96.23
(a) Notwithstanding any other provision of this chapter, in the County of Nevada, the apportionment of property tax revenues made pursuant to Section
California Revenue And Taxation Code Section 96.25
Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of...
California Revenue And Taxation Code Section 96.27
Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa
California Revenue And Taxation Code Section 96.3
(a) For the 1983-84 and 1984-85 fiscal years, no local agency shall impose a property tax rate pursuant to subdivision (a) of Section 93 for other...
California Revenue And Taxation Code Section 96.31
(a) For the 1985-86 fiscal year and each fiscal year thereafter, no jurisdiction shall impose a property tax rate pursuant to subdivision (a) of...
California Revenue And Taxation Code Section 96.4
(a) Notwithstanding any other provision of this part or Part 8 (commencing with Section 4651) of Division 1, when all loans, advances, or...
California Revenue And Taxation Code Section 96.5
The difference between the total amount of property tax revenue computed each year using the equalized assessment roll and the sum of the amounts...
California Revenue And Taxation Code Section 96.52
Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa
California Revenue And Taxation Code Section 96.6
(a) Notwithstanding any other provision of law, for the purposes of this chapter, the apportionment of property tax revenues required by Article 1...
California Revenue And Taxation Code Section 96.7
In the case of any county taking over the responsibilities of an independent local health special district created pursuant to Chapter 6 (commencing...
California Revenue And Taxation Code Section 96.8
(a) On or before August 1, 1982, and on or before August 1 of each year thereafter, any jurisdiction may request that the amount computed for it...
California Revenue And Taxation Code Section 96.81
Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in a county for which...
California Revenue And Taxation Code Section 97
(a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its...
California Revenue And Taxation Code Section 97.1
(a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its...
California Revenue And Taxation Code Section 97.2
Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor
California Revenue And Taxation Code Section 97.21
For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression...
California Revenue And Taxation Code Section 97.22
For the purposes of paragraph (1) of subdivision (c) of Section 97.2, "multicounty district" includes District 2 of the Alameda Contra Costa Transit...
California Revenue And Taxation Code Section 97.23
(a) Notwithstanding Section 97.2 or any successor to that section, the Chino Basin Municipal Water District may maintain a stream of property tax...
California Revenue And Taxation Code Section 97.3
Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor
California Revenue And Taxation Code Section 97.31
(a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993-94 fiscal year, the amount of the transfer to the Educational...
California Revenue And Taxation Code Section 97.313
(a) Notwithstanding any other provision of this chapter, for the 1995-96 fiscal year only, the auditor of any qualified county shall, upon being...
California Revenue And Taxation Code Section 97.32
Notwithstanding Section 97.3, a special district does not include, for purposes of the reductions required by that section, a memorial district...
California Revenue And Taxation Code Section 97.33
(a) Notwithstanding any other provision of this chapter, for the 1993-94 fiscal year, the amounts of property tax revenue that are required to be...
California Revenue And Taxation Code Section 97.34
(a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulting from the application of subdivision (c) of...
California Revenue And Taxation Code Section 97.35
Notwithstanding Section 97.3, the amount of property tax revenues of a community service district that is subject to reduction pursuant to that...
California Revenue And Taxation Code Section 97.36
(a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect...
California Revenue And Taxation Code Section 97.361
Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in that...
California Revenue And Taxation Code Section 97.37
(a) Notwithstanding any other provision of this chapter, for the 1994-95 fiscal year and each fiscal year thereafter, the amount of property tax...
California Revenue And Taxation Code Section 97.38
Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.3 , for the County of Marin , commencing with the 1993-94...
California Revenue And Taxation Code Section 97.39
(a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the...
California Revenue And Taxation Code Section 97.4
(a) Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in implementing the changes in allocations of property tax revenues...
California Revenue And Taxation Code Section 97.41
(a) (1) Notwithstanding any other provision of this article, commencing with the 1995-96 fiscal year, the auditor shall allocate property tax revenue
California Revenue And Taxation Code Section 97.44
(a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencing with ad valorem property tax revenue...
California Revenue And Taxation Code Section 97.45
Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the amount deposited in the Educational Revenue Augmentation...
California Revenue And Taxation Code Section 97.46
Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation...
California Revenue And Taxation Code Section 97.68
Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocations for each fiscal year during the fiscal...
California Revenue And Taxation Code Section 97.69
(a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use Tax Compensation Fund under Section 97.68 or a...
California Revenue And Taxation Code Section 97.70
Notwithstanding any other provision of law, for the 2004-05 fiscal year and for each fiscal year thereafter, all of the following apply: (a) (1)...
California Revenue And Taxation Code Section 97.71
Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) The total amount
California Revenue And Taxation Code Section 97.72
Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) (i) Except...
California Revenue And Taxation Code Section 97.73
Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) The total...
California Revenue And Taxation Code Section 97.75
Notwithstanding any other provision of law, for the 2004-05 and 2005-06 fiscal years, a county shall not impose a fee, charge, or other levy on a...
California Revenue And Taxation Code Section 97.76
(a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fee adjustment amount, as defined in Section 97.70,
California Revenue And Taxation Code Section 97.77
An enterprise special district and a nonenterprise special district shall not pledge, on or after July 1, 2004, and before June 30, 2006, through a...
California Revenue And Taxation Code Section 97.78
(a) (1) Notwithstanding any other law, for the 2007 -08 fiscal year, the total amount of ad valorem property tax revenue deemed allocated by the...
California Revenue And Taxation Code Section 98
(a) In each county, other than the County of Ventura, having within its boundaries a qualifying city, the computations made pursuant to Section 96.1...
California Revenue And Taxation Code Section 98.01
(a) An independent qualifying city shall receive a distribution of the following percentages of the TEA formula, as computed in subdivision (c) of...
California Revenue And Taxation Code Section 98.02
(a) In the County of Ventura, the computations made pursuant to Section 96.1 or its predecessor section, for the 1989-90 fiscal year and each fiscal...
California Revenue And Taxation Code Section 98.03
For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that section shall not include the City of Foster City.
California Revenue And Taxation Code Section 98.1
(a) In the County of Orange, the computations made pursuant to Section 96.1 or its predecessor section, for the 1984-85 fiscal year only, shall be...
California Revenue And Taxation Code Section 99
(a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdictional change, other than a city incorporation or...
California Revenue And Taxation Code Section 99.01
(a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a special district providing one or more services to...
California Revenue And Taxation Code Section 99.02
(a) For the purposes of the computations required by this chapter for the 1985-86 fiscal year and fiscal years thereafter, in the case of any...
California Revenue And Taxation Code Section 99.03
(a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98, providing its
California Revenue And Taxation Code Section 99.1
(a) For the purposes of the computations required by this chapter for the 1986-87 fiscal year and fiscal years thereafter, in the case of any...
California Revenue And Taxation Code Section 99.2
No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of the Revenue and Taxation Code shall be construed,...
California Revenue And Taxation Code Section 100
Notwithstanding any other provision of law, commencing with the 1988-89 fiscal year, property tax assessed value attributable to unitary and...
California Revenue And Taxation Code Section 100.01
Commencing with the 1995-96 fiscal year, the aggregate assessed value of all county-assessed property rights or interests as described in Section...
California Revenue And Taxation Code Section 100.11
(a) Notwithstanding any other law, for the 2007-08 fiscal year and for each fiscal year thereafter, property tax assessed value attributable to...
California Revenue And Taxation Code Section 100.2
Supplemental property tax revenues for 1985-86 and each year thereafter, generated by Sections 75 to 75.80, inclusive, shall be apportioned using the
California Revenue And Taxation Code Section 100.3
Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1997-98 and future fiscal years, upon...
California Revenue And Taxation Code Section 100.3
Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1997-98 and future fiscal years, upon...
California Revenue And Taxation Code Section 100.4
Notwithstanding any other provision of law, the allocations and apportionments made in a County of the Eighteenth Class of revenues generated by...
California Revenue And Taxation Code Section 100.6
(a) For the 1989-90 and 1990-91 fiscal years, property tax revenue shall be allocated by the Sacramento County Auditor to special districts, as...
California Revenue And Taxation Code Section 100.7
Notwithstanding any other law, commencing with the 1999-2000 fiscal year, the apportionment of property tax revenues in the County of San Bernardino...
California Revenue And Taxation Code Section 100.9
(a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 2003-04 fiscal year and each fiscal year...
California Revenue And Taxation Code Section 100.95
(a) Notwithstanding any other law, for the 2007-08 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax...
California Revenue And Taxation Code Section 101
Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division.
California Revenue And Taxation Code Section 102
Nothing in this division shall be construed to permit double taxation.
California Revenue And Taxation Code Section 103
"Property" includes all matters and things, real, personal, and mixed, capable of private ownership.
California Revenue And Taxation Code Section 104
"Real estate" or "real property" includes: (a) The possession of, claim to, ownership of, or right to the possession of land. (b) All mines,...
California Revenue And Taxation Code Section 105
"Improvements" includes: (a) All buildings, structures, fixtures, and fences erected on or affixed to the land. (b) All fruit, nut bearing, or...
California Revenue And Taxation Code Section 106
"Personal property" includes all property except real estate.
California Revenue And Taxation Code Section 107
"Possessory interests" means the following: (a) Possession of, claim to, or right to the possession of land or improvements that is independent,...
California Revenue And Taxation Code Section 107.1
The full cash value of a possessory interest, when arising out of a lease of exempt property, is the excess, if any, of the value of the lease on the
California Revenue And Taxation Code Section 107.2
The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the...
California Revenue And Taxation Code Section 107.3
The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the...
California Revenue And Taxation Code Section 107.4
For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession
California Revenue And Taxation Code Section 107.6
(a) The state or any local public entity of government, when entering into a written contract with a private party whereby a possessory interest...
California Revenue And Taxation Code Section 107.7
(a) When valuing possessory interests in real property created by the right to place wires, conduits, and appurtenances along or across public...
California Revenue And Taxation Code Section 107.8
(a) For purposes of applying subdivision (a) of Section 107 to a lease-leaseback of publicly owned real property, the possession of, claim to, or...
California Revenue And Taxation Code Section 107.9
(a) In addition to any taxable real property interests that an operator of certificated aircraft has at a publicly owned airport that are interests...
California Revenue And Taxation Code Section 108
"State-assessed property" means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is...
California Revenue And Taxation Code Section 109
"Roll" means the entire assessment roll. The "secured roll" is that part of the roll containing State assessed property and property the taxes on...
California Revenue And Taxation Code Section 109.5
"Machine-prepared roll" means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other...
California Revenue And Taxation Code Section 109.6
With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract...
California Revenue And Taxation Code Section 110
(a) Except as is otherwise provided in Section 110.1, "full cash value" or "fair market value" means the amount of cash or its equivalent that...
California Revenue And Taxation Code Section 110.1
(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, "full cash value" of real property, including...
California Revenue And Taxation Code Section 110.5
"Full value" means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under the...
California Revenue And Taxation Code Section 115
"Interest" in any property includes any legal or equitable interest.
California Revenue And Taxation Code Section 116
"Map" includes plat.
California Revenue And Taxation Code Section 117
"Lien date" is the time when taxes for any fiscal year become a lien on property.
California Revenue And Taxation Code Section 118
"Assessment year" means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same...
California Revenue And Taxation Code Section 119
"County board" means the county board of supervisors when sitting as the county board of equalization.
California Revenue And Taxation Code Section 121
"Taxing agency" includes the State, county, and city. "Taxing agency" also includes every district that assesses property for taxation purposes and...
California Revenue And Taxation Code Section 122
"Revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.
California Revenue And Taxation Code Section 123
"Amount of defaulted taxes" on property means the sum of the following amounts: (a) The amount of taxes which were a lien on the real estate at...
California Revenue And Taxation Code Section 124
"Current taxes" means taxes which are a lien on property, but which are not included in "amount of defaulted taxes" except that, between a lien date...
California Revenue And Taxation Code Section 125
"Current roll" means the roll containing the property on which current taxes are a lien.
California Revenue And Taxation Code Section 126
"Tax-defaulted property" is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector,...
California Revenue And Taxation Code Section 128
"Assessor" means the assessing officer of a county, by whatever title he may be known.
California Revenue And Taxation Code Section 129
"Business inventories" shall include goods intended for sale or lease in the ordinary course of business and shall include raw materials and work in...
California Revenue And Taxation Code Section 130
(a) "Vessel" includes every description of watercraft used or capable of being used as a means of transportation on water, but does not include...
California Revenue And Taxation Code Section 134
"Unsecured property" is property: (a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure...
California Revenue And Taxation Code Section 135
(a) "Assessed value" shall mean 25 percent of full value to and including the 1980-81 fiscal year, and shall mean 100 percent of full value for the...
California Revenue And Taxation Code Section 136
Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other...
California Revenue And Taxation Code Section 155
The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director
California Revenue And Taxation Code Section 155.3
The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than 30 days, or, in the
California Revenue And Taxation Code Section 155.20
(a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supervisors may exempt from property tax all real...
California Revenue And Taxation Code Section 156
In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the...
California Revenue And Taxation Code Section 158
The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and...
California Revenue And Taxation Code Section 160
In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the county...
California Revenue And Taxation Code Section 162
The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for...
California Revenue And Taxation Code Section 162.5
Any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county,...
California Revenue And Taxation Code Section 163
Any entity that receives revenue that is derived from payments with respect to an assessment lien created pursuant to the Improvement Bond Act of...
California Revenue And Taxation Code Section 163.5
The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply...
California Revenue And Taxation Code Section 164
The chief accounting officer of each taxing agency other than the State, may examine and audit the accounts of any other taxing agency, other than...
California Revenue And Taxation Code Section 166
(a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified
California Revenue And Taxation Code Section 167
(a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivision (b), there shall be a rebuttable presumption...
California Revenue And Taxation Code Section 168
Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature...
California Revenue And Taxation Code Section 168.5
Any document required in this division to be acknowledged by the county clerk at no charge may be acknowledged by a notary public or other county...
California Revenue And Taxation Code Section 169
The board shall encourage uniform statewide appraisal and assessment practices.
California Revenue And Taxation Code Section 170
(a) Notwithstanding any provision of law to the contrary, the board of supervisors may, by ordinance, provide that every assessee of any taxable...
California Revenue And Taxation Code Section 171
(a) Notwithstanding any other provision of law, no interest or penalties shall be imposed or collected with respect to any delinquent installments of
California Revenue And Taxation Code Section 172
Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall be...
California Revenue And Taxation Code Section 172.1
(a) To claim tax relief in accordance with the provisions of this chapter, the owner shall execute a declaration under penalty of perjury that the...
California Revenue And Taxation Code Section 175
All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have their own system for the levying and collection...
California Revenue And Taxation Code Section 177
(a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing...
California Revenue And Taxation Code Section 181
As used in this chapter: (a) "Eligible county" means a county which meets both of the following requirements: (1) Has been proclaimed by the...
California Revenue And Taxation Code Section 182
On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the second...
California Revenue And Taxation Code Section 182.5
If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or...
California Revenue And Taxation Code Section 183
If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance
California Revenue And Taxation Code Section 184
If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.5, the Director of...
California Revenue And Taxation Code Section 185
(a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170 based...
California Revenue And Taxation Code Section 187
On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the
California Revenue And Taxation Code Section 187.5
On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, shall compute and remit to the...
California Revenue And Taxation Code Section 188
The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by the...
California Revenue And Taxation Code Section 188.5
The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter. These guidelines shall...
California Revenue And Taxation Code Section 189
Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter.
California Revenue And Taxation Code Section 190
It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to ensure...
California Revenue And Taxation Code Section 191
Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed...
California Revenue And Taxation Code Section 194
As used in this chapter: (a) "Eligible county" means a county that meets both of the following requirements: (1) Has been proclaimed by the...
California Revenue And Taxation Code Section 194.1
(a) Any owner of eligible property who files on or before the next property tax installment payment date, a claim for reassessment pursuant to...
California Revenue And Taxation Code Section 194.2
On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of Finance the...
California Revenue And Taxation Code Section 194.3
If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector shall certify to the Director of Finance on or...
California Revenue And Taxation Code Section 194.4
After the tax collector of an eligible county has certified an amount to the Director of Finance pursuant to Section 194.2 or Section 194.3, the...
California Revenue And Taxation Code Section 194.5
On or before the December 31 or April 30 next following an eligible county's receipt of an allocation pursuant to Section 194.4, whichever date is...
California Revenue And Taxation Code Section 194.8
The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the...
California Revenue And Taxation Code Section 194.9
Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible...
California Revenue And Taxation Code Section 195
The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of...
California Revenue And Taxation Code Section 195.1
Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the
California Revenue And Taxation Code Section 195.2
In the 1991-92 fiscal year or as soon as possible thereafter during the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by...
California Revenue And Taxation Code Section 195.3
After the county auditor of an eligible county described in Section 195.2 has made the applicable certification to the Director of Finance pursuant...
California Revenue And Taxation Code Section 195.4
On or before December 31, 1992, each eligible county described in Section 195.2 shall compute and remit to the Controller for deposit in the General...
California Revenue And Taxation Code Section 195.5
In the 1991-92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 195.6
After the county auditor of an eligible county described in Section 195.5 has made the applicable certification to the Director of Finance pursuant...
California Revenue And Taxation Code Section 195.7
On or before December 31, 1993, each eligible county described in Section 195.5 shall compute and remit to the Controller for deposit in the General...
California Revenue And Taxation Code Section 195.71
In the 1993-94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 195.72
After the county auditor of an eligible county, as described in Section 195.71, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.73
On or before December 31, 1995, each eligible county, as described in Section 195.71, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.77
In the 1996-97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 195.78
After the county auditor of an eligible county, as described in Section 195.77, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.79
On or before July 1, 1998, each eligible county, as described in Section 195.77, shall compute and remit to the Controller for deposit in the General
California Revenue And Taxation Code Section 195.80
In the 1997-98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm,...
California Revenue And Taxation Code Section 195.81
After the county auditor of an eligible county, as described in Section 195.80, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.82
On or before June 30, 1999, each eligible county, as described in Section 195.80, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.83
In the 1998-99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of a freeze
California Revenue And Taxation Code Section 195.84
After the county auditor of an eligible county, as described in Section 195.83, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.85
On or before June 30, 2000, each eligible county, as described in Section 195.83, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.86
By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor's Proclamation of a state of emergency for the...
California Revenue And Taxation Code Section 195.87
After the county auditor of an eligible county, as described in Section 195.86, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.88
On or before June 30, 2002, each eligible county, as described in Section 195.86, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.89
By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and...
California Revenue And Taxation Code Section 195.90
After the county auditor of an eligible county, as described in Section 195.89, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.91
On or before June 30, 2005, each eligible county, as described in Section 195.89, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.92
(a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject of the Governor's...
California Revenue And Taxation Code Section 195.93
After the county auditor of an eligible county, as described in Section 195.92, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.94
(a) On or before June 30, 2006, each eligible county, as described in Section 195.92, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.95
(a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor's Proclamation of a state of emergency for the...
California Revenue And Taxation Code Section 195.96
After the Auditor of Shasta County has made the applicable certification to the Director of Finance pursuant to Section 195.95, the director shall,...
California Revenue And Taxation Code Section 195.97
(a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount
California Revenue And Taxation Code Section 195.98
(a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and San Diego, which counties were the subject of the...
California Revenue And Taxation Code Section 195.99
After the county auditor of an eligible county, as described in Section 195.98, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.100
(a) On or before June 30, 2006, each eligible county, as described in Section 195.98, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.101
(a) In fiscal year 2005-06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity, which counties were the...
California Revenue And Taxation Code Section 195.102
After the county auditor of an eligible county, as described in Section 195.101, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.103
(a) On or before June 30, 2007, each eligible county, as described in Section 195.101, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.104
(a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El Dorado, Fresno, Kings,
California Revenue And Taxation Code Section 195.105
After the county auditor of an eligible county, as described in Section 195.104, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.106
(a) On or before June 30, 2007, each eligible county, as described in Section 195.104, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.107
(a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor's proclamations of a state of emergency during...
California Revenue And Taxation Code Section 195.108
After the county auditor of the eligible county, as described in Section 195.107, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.109
(a) On or before June 30, 2008, the eligible county, as described in Section 195.107, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.110
(a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Governor's proclamation of a state of emergency for the
California Revenue And Taxation Code Section 195.111
After the county auditor of an eligible county, as described in Section 195.110, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.112
(a) On or before June 30, 2008, each eligible county, as described in Section 195.110, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.116
(a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San...
California Revenue And Taxation Code Section 195.117
After the county auditor of an eligible county, as described in Section 195.116, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.118
(a) On or before June 30, 2008, each eligible county, as described in Section 195.116, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.120
(a) By October 31, 2008, the auditor of the County of El Dorado, which was the subject of the Governor's proclamation of a state of emergency for the
California Revenue And Taxation Code Section 195.121
After the county auditor of the eligible county, as described in Section 195.120, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.122
(a) On or before June 30, 2009, the eligible county, as described in Section 195.120, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.123
(a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the subject of the Governor's proclamation of a...
California Revenue And Taxation Code Section 195.124
After the county auditor of the eligible county, as described in Section 195.123, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.125
(a) On or before June 30, 2009, the eligible county, as described in Section 195.123, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.128
(a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura, which
California Revenue And Taxation Code Section 195.129
After the county auditor of the eligible county, as described in Section 195.128, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.130
(a) On or before June 30, 2009, the eligible county, as described in Section 195.128, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.131
(a) By October 30, 2008, the auditor of the County of Riverside, which was the subject of the Governor's proclamation of a state of emergency for the
California Revenue And Taxation Code Section 195.132
After the county auditor of the eligible county, as described in Section 195.131, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.133
(a) On or before June 30, 2009, the eligible county, as described in Section 195.131, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.134
(a) By September 30, 2009, the auditors of the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and...
California Revenue And Taxation Code Section 195.135
After the county auditor of the eligible county, as described in Section 195.134, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.136
(a) On or before June 30, 2010, the eligible county, as described in Section 195.134, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.137
(a) By September 30, 2009, the auditor of the County of Santa Barbara, which was the subject of the Governor's proclamation of a state of emergency...
California Revenue And Taxation Code Section 195.138
After the county auditor of the eligible county, as described in Section 195.137, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.139
(a) On or before June 30, 2010, an eligible county, as described in Section 195.137, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.140
(a) By September 30, 2009, the auditor of the County of Inyo, which was the subject of the Governor's proclamations of a state of emergency for...
California Revenue And Taxation Code Section 195.141
After the county auditor of an eligible county, as described in Section 195.140, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.142
(a) On or before June 30, 2010, each eligible county, as described in Section 195.140, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 195.143
(a) By September 30, 2009, the auditor of the County of Humboldt, which was the subject of the Governor's proclamation of a state of emergency for...
California Revenue And Taxation Code Section 195.144
After the county auditor of the eligible county, as described in Section 195.143, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 195.145
(a) On or before June 30, 2010, an eligible county, as described in Section 195.143, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.1
In the 1991-92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 196.2
After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant...
California Revenue And Taxation Code Section 196.3
On or before December 31, 1993, each eligible county described in Section 196.1 shall compute and remit to the Controller for deposit in the General...
California Revenue And Taxation Code Section 196.4
(a) In the 1991-92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the...
California Revenue And Taxation Code Section 196.5
After the county auditor of an eligible county, as described in Section 196.4, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.6
(a) On or before December 31, 1992, each eligible county, as described in subdivision (a) of Section 196.4, shall compute and remit to the Controller
California Revenue And Taxation Code Section 196.61
In the 1992-93 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 196.62
After the county auditor of an eligible county, as described in Section 196.61, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.63
On or before December 31, 1993, each eligible county, as described in Section 196.61, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.65
In the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the...
California Revenue And Taxation Code Section 196.66
After the county auditor of an eligible county, as described in Section 196.65, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.67
On or before December 31, 1993, each eligible county, as described in Section 196.65, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.7
In the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the...
California Revenue And Taxation Code Section 196.8
After the county auditor of an eligible county, as described in Section 196.7, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.9
On or before December 31, 1993, each eligible county, as described in Section 196.7, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.91
In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 196.91
In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 196.91
In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 196.92
After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.92
After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.92
After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.93
On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.93
On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.93
On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.94
In the 1993-94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 196.95
After the county auditor of an eligible county, as described in Section 196.94, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.96
On or before December 31, 1995, each eligible county, as described in Section 196.94, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 196.97
In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state...
California Revenue And Taxation Code Section 196.98
After the county auditor of an eligible county, as described in Section 196.97, has made the applicable certification to the Director of Finance...
California Revenue And Taxation Code Section 196.99
On or before December 31, 1995, each eligible county, as described in Section 196.97, shall compute and remit to the Controller for deposit in the...
California Revenue And Taxation Code Section 197
As used in this chapter: (a) "Eligible county" means a county which meets both of the following requirements: (1) Has been proclaimed by the...
California Revenue And Taxation Code Section 197.1
(a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to the county
California Revenue And Taxation Code Section 197.2
On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the first...
California Revenue And Taxation Code Section 197.3
If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or...
California Revenue And Taxation Code Section 197.4
After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the...
California Revenue And Taxation Code Section 197.5
On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the
California Revenue And Taxation Code Section 197.6
On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the...
California Revenue And Taxation Code Section 197.8
The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the...
California Revenue And Taxation Code Section 197.9
Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989-90 fiscal year supplemental roll taxes on eligible...
California Revenue And Taxation Code Section 198
The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of...
California Revenue And Taxation Code Section 198.1
Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the...
California Revenue And Taxation Code Section 201
All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.
California Revenue And Taxation Code Section 201.1
Property owned by a nonprofit entity, in which a transit development board has the sole ownership interest in the entity, shall be deemed to be...
California Revenue And Taxation Code Section 201.2
(a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government...
California Revenue And Taxation Code Section 201.3
Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over...
California Revenue And Taxation Code Section 201.4
(a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in property which is located wholly within the...
California Revenue And Taxation Code Section 201.5
(a) Possessory interests in property acquired by or for the California Pollution Control Financing Authority pursuant to Division 27 (commencing with
California Revenue And Taxation Code Section 201.6
(a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets,...
California Revenue And Taxation Code Section 202
(a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the Constitution,...
California Revenue And Taxation Code Section 202.2
Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used...
California Revenue And Taxation Code Section 202.5
Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code,...
California Revenue And Taxation Code Section 202.6
Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27...
California Revenue And Taxation Code Section 202.7
Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of...
California Revenue And Taxation Code Section 203
(a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution. (b) An...
California Revenue And Taxation Code Section 203.1
Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in...
California Revenue And Taxation Code Section 203.5
Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for...
California Revenue And Taxation Code Section 204
The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.
California Revenue And Taxation Code Section 205
The veterans' exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. The following are
California Revenue And Taxation Code Section 205.1
Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To further...
California Revenue And Taxation Code Section 205.5
(a) Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran's spouse, or the veteran and...
California Revenue And Taxation Code Section 206
The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.
California Revenue And Taxation Code Section 206.1
(a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b)...
California Revenue And Taxation Code Section 206.2
Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit
California Revenue And Taxation Code Section 207
Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious...
California Revenue And Taxation Code Section 207.1
Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for...
California Revenue And Taxation Code Section 208
The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution.
California Revenue And Taxation Code Section 209
The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the...
California Revenue And Taxation Code Section 209.5
All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts held by the...
California Revenue And Taxation Code Section 211
(a) (1) The exemption of fruit- and nut-bearing trees until four years after the season in which they were planted in orchard form and grapevines...
California Revenue And Taxation Code Section 212
(a) Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, and any interest in that property are exempt from...
California Revenue And Taxation Code Section 213
The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from...
California Revenue And Taxation Code Section 213.5
In partial consideration of the public services provided to property exempted from taxation by Section 214, the owner or person in possession shall...
California Revenue And Taxation Code Section 213.7
(a) As used in Section 214, "property used exclusively for religious, hospital, scientific or charitable purposes" shall include the property of a...
California Revenue And Taxation Code Section 214
(a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by community chests, funds, foundations,
California Revenue And Taxation Code Section 214.01
(a) For the purpose of Section 214, property shall be deemed irrevocably dedicated to religious, charitable, scientific, or hospital purposes only if
California Revenue And Taxation Code Section 214.02
(a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic...
California Revenue And Taxation Code Section 214.05
For purposes of Section 214: (a) If the property of an organization is granted an exemption pursuant to Section 214, that property is deemed to be
California Revenue And Taxation Code Section 214.1
As used in Section 214, "property used exclusively for religious, hospital or charitable purposes" shall include facilities in the course of...
California Revenue And Taxation Code Section 214.2
(a) As used in Section 214.1, "facilities in the course of construction" shall include the demolition or razing of a building with the intent to...
California Revenue And Taxation Code Section 214.3
In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall have been used solely for charitable or hospital...
California Revenue And Taxation Code Section 214.4
For the purposes of Sections 207 and 214 a school of "less than collegiate grade" is (a) any institution of learning attendance at which exempts a...
California Revenue And Taxation Code Section 214.5
(a) Property used exclusively for school purposes of less than collegiate grade, or exclusively for purposes of both schools of and less than...
California Revenue And Taxation Code Section 214.6
(a) Property which is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California...
California Revenue And Taxation Code Section 214.7
In the case of a hospital, neither the use of hospital property nor the receipt of fees or other lawful compensation by a licensed physician for the...
California Revenue And Taxation Code Section 214.8
(a) Except as provided in Sections 213.7 and 231, and as provided in subdivision (g) of Section 214 with respect to veterans' organizations, the...
California Revenue And Taxation Code Section 214.9
For the purposes of Section 214, a "hospital" includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where
California Revenue And Taxation Code Section 214.10
For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of education, improvement of social conditions, and
California Revenue And Taxation Code Section 214.11
For purposes of Section 214, property owned and operated by a nonprofit organization, otherwise qualifying for exemption under Section 214, shall be...
California Revenue And Taxation Code Section 214.13
Where property under development pursuant to the Community Redevelopment Law (Pt. 1 (commencing with Sec. 33000), Div. 24, H.&S.C.) is dedicated to...
California Revenue And Taxation Code Section 214.14
(a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund,
California Revenue And Taxation Code Section 214.15
(a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that property is owned and...
California Revenue And Taxation Code Section 214.16
(a) Any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifies for an exemption pursuant to Section 214 and...
California Revenue And Taxation Code Section 215
All personal property owned by a veteran organization which has been chartered by the Congress of the United States, when the same are used solely...
California Revenue And Taxation Code Section 215.1
(a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and occupation of...
California Revenue And Taxation Code Section 215.2
Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and which is used primarily for exempt purposes shall
California Revenue And Taxation Code Section 215.5
All personal property owned or leased by a nonprofit corporation, which does not accept advertising for a consideration and is engaged exclusively in
California Revenue And Taxation Code Section 216
The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau of...
California Revenue And Taxation Code Section 217
(a) Except as provided in subdivision (d), the following articles of personal property that have been made available for display in a publicly owned...
California Revenue And Taxation Code Section 217.1
(a) Except as provided in subdivision (d), the following articles of personal property that are made available for display in a publicly owned...
California Revenue And Taxation Code Section 218
(a) The homeowners' property tax exemption is in the amount of the assessed value of the dwelling specified in this section, as authorized by...
California Revenue And Taxation Code Section 218.5
In order to assure the accuracy of the state's reimbursements for the homeowners' property tax exemption and to prevent duplications of the...
California Revenue And Taxation Code Section 219
For the 1980-81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business...
California Revenue And Taxation Code Section 220
Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from...
California Revenue And Taxation Code Section 220.5
(a) Aircraft of historical significance shall be exempt from taxation. (b) The exemption provided in subdivision (a) applies only if all of the...
California Revenue And Taxation Code Section 221
For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate as such...
California Revenue And Taxation Code Section 222
Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a...
California Revenue And Taxation Code Section 222.5
As used in Section 214, "property used exclusively for religious, hospital, scientific or charitable purposes" shall include possessory interests in...
California Revenue And Taxation Code Section 223
Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard
California Revenue And Taxation Code Section 224
The personal effects, household furnishings, and pets of any person shall be exempt from taxation. The phrase "personal effects, household...
California Revenue And Taxation Code Section 225
(a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section
California Revenue And Taxation Code Section 225.5
(a) For purposes of Section 214 an educational television station is any facility, which does not accept advertising for a consideration and which...
California Revenue And Taxation Code Section 226
(a) Personal property consisting of qualified computer equipment shall be exempt from taxation. (b) For purposes of this section: (1)...
California Revenue And Taxation Code Section 227
A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged or employed...
California Revenue And Taxation Code Section 228
(a) A vessel with a market value of four hundred dollars ($400) or less shall be free from taxation. This section shall only apply to vessels used...
California Revenue And Taxation Code Section 229
(a) A floating home shall be assessed in the same manner as real property. (b) For purposes of determining the valuation of floating homes...
California Revenue And Taxation Code Section 230
(a) With regard to taxes that attach as a lien on or after January 1, 2001, wooden vessels of historical significance, and all personal property...
California Revenue And Taxation Code Section 231
(a) Property that is owned by a nonprofit corporation and leased to, and used exclusively by, government for its interest and benefit shall be exempt
California Revenue And Taxation Code Section 232
All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation. Any tax
California Revenue And Taxation Code Section 234
Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment
California Revenue And Taxation Code Section 235
For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed...
California Revenue And Taxation Code Section 236
Property leased for a term of 35 years or more or any transfer of property leased with a remaining term of 35 years or more where the lessor is not...
California Revenue And Taxation Code Section 236.5
Any otherwise taxable interest in real property, leased for an original term of 35 years or more and used exclusively by the lessee for the operation
California Revenue And Taxation Code Section 237
(a) (1) Subject to the requirements set forth in paragraph (2), there is exempt from taxation under this part that portion of the assessed value of...
California Revenue And Taxation Code Section 241
(a) The first fifty thousand dollars ($50,000) of personal property that consists of hand tools owned and supplied by an employee that are required...
California Revenue And Taxation Code Section 251
(a) The board shall prescribe all procedures and forms required to carry into effect any property tax exemption enacted by statute or constitutional...
California Revenue And Taxation Code Section 252
When making the first claim any person claiming the veterans' exemption, or the spouse, legal guardian, or conservator of such person, or one who has
California Revenue And Taxation Code Section 252.1
Among other facts, the veterans' exemption affidavit shall contain a statement, showing the claimant's residence. When the affidavit is filed in a...
California Revenue And Taxation Code Section 253
If, because of active military service of the United States in time of war, sickness or other cause found to be unavoidable in the judgment of the...
California Revenue And Taxation Code Section 253.5
Any person claiming the homeowners' property tax exemption shall submit to the assessor an affidavit, giving any information required by the board. ...
California Revenue And Taxation Code Section 254
Any person claiming the church, cemetery, college, exhibition, welfare, veterans' organization, free public libraries, free museums, aircraft of...
California Revenue And Taxation Code Section 254.2
All property owned by the United States or any agency thereof and used exclusively for migratory water fowl refuges, or used for the promotion or...
California Revenue And Taxation Code Section 254.5
(a) Claims for the welfare exemption and the veterans' organization exemption shall be filed on or before February 15 of each year with the...
California Revenue And Taxation Code Section 254.6
(a) An organization that intends to claim the welfare exemption or veterans' organization exemption shall file with the State Board of Equalization a
California Revenue And Taxation Code Section 255
(a) Affidavits required for exemptions named in this article, except the homeowners' exemption, shall be filed with the assessor between the lien...
California Revenue And Taxation Code Section 255.1
The assessor, whenever in his judgment good cause exists, may grant a reasonable extension of time for filing a claim for the homeowners' property...
California Revenue And Taxation Code Section 255.2
Notwithstanding Section 255 of the Revenue and Taxation Code, any veteran who is filing for the veteran's exemption on his or her principal place of...
California Revenue And Taxation Code Section 255.3
For the 1998-99 fiscal year and each fiscal year thereafter, the assessor shall on or before January 15 mail a claim form for the homeowners'...
California Revenue And Taxation Code Section 255.6
The assessor shall verify the eligibility of each claimant who is receiving a homeowners' exemption to continue to receive such an exemption in...
California Revenue And Taxation Code Section 255.7
Whenever a change of ownership is recorded in the county recorder's office, the county recorder shall provide the assessor with a copy of the...
California Revenue And Taxation Code Section 255.8
In counties having 10 percent or more persons who are of Spanish origin according to the most recent federal decennial census, claim forms and...
California Revenue And Taxation Code Section 256
(a) The affidavit for church exemption shall show that: (1) The building and equipment are used solely for religious worship. (2) The land...
California Revenue And Taxation Code Section 256.5
The affidavit for the cemetery exemption shall show that: (a) The property is used or held exclusively for the burial or other permanent deposit...
California Revenue And Taxation Code Section 256.6
(a) (1) Prior to the lien date, the assessor shall annually mail a notice to every person or entity that received, in the immediately preceding...
California Revenue And Taxation Code Section 256.7
(a) Notwithstanding Sections 254, 256.5, and 256.6, an affidavit claiming the cemetery exemption, as provided for in subdivision (g) of Section 3 of...
California Revenue And Taxation Code Section 257
(a) Any person claiming the religious exemption shall submit to the assessor an affidavit giving specific information relating to property tax...
California Revenue And Taxation Code Section 257.1
For the 1983-84 fiscal year and fiscal years thereafter, the assessor shall annually, prior to the lien date, mail a notice to every person who...
California Revenue And Taxation Code Section 258
The affidavit for the college exemption shall show that: (a) The educational institution is of collegiate grade and is not conducted for profit.
California Revenue And Taxation Code Section 259
The affidavit for the exhibition exemption shall state the facts showing that the property comes within all the descriptions entitling it to the...
California Revenue And Taxation Code Section 259.5
The claim for the welfare exemption shall show that the property use requirements entitling the property to the exemption are met, and that the...
California Revenue And Taxation Code Section 259.7
The claim for the veterans' organization exemption shall show that the property use requirements entitling the property to the exemption are met, and
California Revenue And Taxation Code Section 259.8
The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any...
California Revenue And Taxation Code Section 259.9
The affidavit for the free museums exemption shall indicate whether or not any admission or user charge is made to those viewing the museum contents...
California Revenue And Taxation Code Section 259.10
The affidavit for the public schools exemption shall show: (a) The owner's name and the name of the school within the public school system that...
California Revenue And Taxation Code Section 259.11
The affidavit for the aircraft of historical significance exemption shall show that both the property and the owner meet all the requirements...
California Revenue And Taxation Code Section 259.13
(a) Affidavits for the tribal housing exemption shall be filed on or before February 15 of each year with the assessor. Affidavits of claimants shall
California Revenue And Taxation Code Section 260
If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
California Revenue And Taxation Code Section 261
(a) Except as otherwise provided in subdivisions (b) and (c), as a prerequisite to the allowance of either the veterans' or welfare exemption with...
California Revenue And Taxation Code Section 270
(a) With respect to property as to which the college, cemetery, church, religious, exhibition, veterans' organization, free public libraries, free...
California Revenue And Taxation Code Section 271
(a) Provided that an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the...
California Revenue And Taxation Code Section 272
Notwithstanding any other provision of law, whenever a valid application for exemption on the property is filed pursuant to Section 270 or 271 and...
California Revenue And Taxation Code Section 273
If a claimant for the veterans' exemption fails to file the affidavit required by Section 255 because he or she was in the military service of the...
California Revenue And Taxation Code Section 273.5
(a) If a claimant for the veterans' exemption for the 1976-77 fiscal year or any year thereafter fails to file the required affidavit with the...
California Revenue And Taxation Code Section 275
(a) If a claimant for the homeowners' property tax exemption fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the...
California Revenue And Taxation Code Section 275.5
If a person claiming classification of a vessel as a documented vessel eligible for assessment under Section 227 fails to file the affidavit required
California Revenue And Taxation Code Section 276
(a) Except as otherwise provided by subdivision (b), for property for which the disabled veterans' exemption described in Section 205.5 was...
California Revenue And Taxation Code Section 276.1
(a) For property for which the disabled veterans' exemption described in Section 205.5 would have been available but for the taxpayer's failure to...
California Revenue And Taxation Code Section 276.2
(a) If property becomes eligible for the disabled veterans' exemption as described in Section 205.5 after the lien date, and an appropriate...
California Revenue And Taxation Code Section 276.3
(a) In the event that property receiving a disabled veterans' exemption as described in Section 205.5 is sold or otherwise transferred to a person...
California Revenue And Taxation Code Section 276.5
If a person claiming the exemption of an aircraft of historical significance under Section 220.5 fails to file the affidavit required by that section
California Revenue And Taxation Code Section 277
Any person claiming the disabled veterans' property tax exemption shall file a claim with the assessor giving any information required by the board....
California Revenue And Taxation Code Section 278
For the 1977-78 fiscal year and thereafter, county assessors shall each year mail a notice to all disabled veterans who received the disabled...
California Revenue And Taxation Code Section 279
(a) A claim for the disabled veterans' property tax exemption described in Section 205.5 filed by the owner of a dwelling, once granted, shall remain
California Revenue And Taxation Code Section 279.5
The taxpayer who has filed a claim for the disabled veterans' exemption, once granted, is responsible for notifying the assessor when the property is
California Revenue And Taxation Code Section 280
Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the...
California Revenue And Taxation Code Section 281
The auditor shall determine the procedures and the extent of auditing required.
California Revenue And Taxation Code Section 282
If the information is not made available through the assessor, the auditor may make written demand to the veteran or his spouse to appear and testify
California Revenue And Taxation Code Section 282.5
If a taxpayer refuses to comply with a written demand made pursuant to Section 282, the exemption shall be disallowed and, if an exemption has...
California Revenue And Taxation Code Section 283
Should the audit prescribed by this article indicate that a claim of exemption pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article...
California Revenue And Taxation Code Section 284
Should the audit prescribed by this article indicate that a veteran's exemption has been incorrectly allowed, the assessor shall be notified.
California Revenue And Taxation Code Section 285
The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article...
California Revenue And Taxation Code Section 286
As used in this article "auditor" means the auditor, auditor-controller, or director of finance of a county.
California Revenue And Taxation Code Section 321
Land shall be legally described for tax purposes pursuant to this chapter.
California Revenue And Taxation Code Section 322
If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage.
California Revenue And Taxation Code Section 323
If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions,...
California Revenue And Taxation Code Section 324
City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city.
California Revenue And Taxation Code Section 325
When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be...
California Revenue And Taxation Code Section 326
Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information...
California Revenue And Taxation Code Section 327
Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been...
California Revenue And Taxation Code Section 327.1
The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any...
California Revenue And Taxation Code Section 327.5
Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation...
California Revenue And Taxation Code Section 328
Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of...
California Revenue And Taxation Code Section 401
Every assessor shall assess all property subject to general property taxation at its full value.
California Revenue And Taxation Code Section 401.3
The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the...
California Revenue And Taxation Code Section 401.4
When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use
California Revenue And Taxation Code Section 401.5
The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public...
California Revenue And Taxation Code Section 401.6
(a) In any case in which the cost approach method is used to value special use property for purposes of taxation, the assessor shall not add a...
California Revenue And Taxation Code Section 401.8
(a) Notwithstanding any other provision of law, commencing with the 1995-96 fiscal year, the county assessor shall determine the property tax...
California Revenue And Taxation Code Section 401.10
(a) Notwithstanding any other provision of law relating to the determination of the values upon which property taxes are based, values for each tax...
California Revenue And Taxation Code Section 401.12
Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the...
California Revenue And Taxation Code Section 401.13
Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related...
California Revenue And Taxation Code Section 401.15
(a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.3, the full cash values...
California Revenue And Taxation Code Section 401.16
If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement cost approach to value to determine the value of...
California Revenue And Taxation Code Section 401.17
(a) For the 2005-06 fiscal year to the 2010-11 fiscal year, inclusive, the preallocated fair market value of each make, model, and series of mainline
California Revenue And Taxation Code Section 401.20
(a) (1) The State Board of Equalization shall, in consultation with the California Assessors' Association and representatives of the computer,...
California Revenue And Taxation Code Section 402
Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.
California Revenue And Taxation Code Section 402.1
(a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land may be...
California Revenue And Taxation Code Section 402.3
An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 25355.5 of...
California Revenue And Taxation Code Section 402.5
When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in...
California Revenue And Taxation Code Section 402.9
In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act,...
California Revenue And Taxation Code Section 402.95
In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income...
California Revenue And Taxation Code Section 403
Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the...
California Revenue And Taxation Code Section 404
All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.
California Revenue And Taxation Code Section 405
(a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming,...
California Revenue And Taxation Code Section 405.5
The assessor shall periodically appraise all property not subject to the provisions of Article XIIIA of the Constitution to substantiate the judgment
California Revenue And Taxation Code Section 407
Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which
California Revenue And Taxation Code Section 408
(a) Except as otherwise provided in subdivisions (b), (c), (d), and (e), any information and records in the assessor's office that are not required...
California Revenue And Taxation Code Section 408.1
(a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have...
California Revenue And Taxation Code Section 408.2
(a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in Section 6254 of the Government Code, any information and...
California Revenue And Taxation Code Section 408.3
(a) Except as otherwise provided in Sections 451 and 481 and in Section 6254 of the Government Code, property characteristics information maintained...
California Revenue And Taxation Code Section 409
(a) Notwithstanding Section 6257 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party,...
California Revenue And Taxation Code Section 410
It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in this...
California Revenue And Taxation Code Section 411
For the purposes of this article, "implement of husbandry" includes, but is not limited to, any tool, machine, equipment, appliance, device or...
California Revenue And Taxation Code Section 412
The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.
California Revenue And Taxation Code Section 413
In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to...
California Revenue And Taxation Code Section 414
Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting forth the
California Revenue And Taxation Code Section 421
For the purposes of this article: (a) "Agricultural preserve" means an agricultural preserve created pursuant to the California Land Conservation...
California Revenue And Taxation Code Section 421.5
For purposes of this article, the following terms have the following meaning: (a) "Agricultural conservation easement" shall have the same meaning
California Revenue And Taxation Code Section 422
For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is "enforceably restricted"
California Revenue And Taxation Code Section 422.5
For the purposes of this article, open-space land is "enforceably restricted" within the meaning of Section 8 of Article XIII of the California...
California Revenue And Taxation Code Section 423
Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land, other than land used for the production of...
California Revenue And Taxation Code Section 423.3
Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be...
California Revenue And Taxation Code Section 423.4
Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65...
California Revenue And Taxation Code Section 423.5
When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall
California Revenue And Taxation Code Section 423.7
(a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of...
California Revenue And Taxation Code Section 423.8
(a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a...
California Revenue And Taxation Code Section 423.9
Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the...
California Revenue And Taxation Code Section 424
Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422.
California Revenue And Taxation Code Section 426
(a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject...
California Revenue And Taxation Code Section 427
Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration...
California Revenue And Taxation Code Section 428
The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections...
California Revenue And Taxation Code Section 429
Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or...
California Revenue And Taxation Code Section 430
There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is...
California Revenue And Taxation Code Section 430.5
No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and...
California Revenue And Taxation Code Section 431
For purposes of this article, the following terms have the following meaning: (a) "Timber" means trees of any species maintained for eventual...
California Revenue And Taxation Code Section 432
Any rule or regulation required to be adopted pursuant to this article shall be in compliance with procedures set forth for adoption of rules under...
California Revenue And Taxation Code Section 433
When land is zoned as timberland production a notation of such zoning shall be made on the assessment rolls by the words "Timberland Production Zone"
California Revenue And Taxation Code Section 434
On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary...
California Revenue And Taxation Code Section 434.1
(a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shall adopt rules setting forth final procedures for...
California Revenue And Taxation Code Section 434.2
Within 30 days of the effective date of this section, the board shall appoint the timber advisory committee as defined in subdivision (c) of Section...
California Revenue And Taxation Code Section 434.5
(a) On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on January 1, 1985, for the Whitewood Subzone of the Redwood Region,...
California Revenue And Taxation Code Section 435
(a) In preparing the assessment roll for the 1984-85 fiscal year and each fiscal year thereafter, the assessor shall use as the value of each parcel...
California Revenue And Taxation Code Section 436
On the lien date for the 1977-78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property...
California Revenue And Taxation Code Section 437
Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the agency, there shall be added to such assessed...
California Revenue And Taxation Code Section 439
For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is "enforceably restricted" if it...
California Revenue And Taxation Code Section 439.1
For purposes of this article "restricted historical property" means qualified historical property, as defined in Section 50280.1 of the Government...
California Revenue And Taxation Code Section 439.2
When valuing enforceably restricted historical property, the county assessor shall not consider sales data on similar property, whether or not...
California Revenue And Taxation Code Section 439.3
Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject...
California Revenue And Taxation Code Section 439.4
No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted...
California Revenue And Taxation Code Section 441
(a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an...
California Revenue And Taxation Code Section 441.5
In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the information required of the taxpayer may be...
California Revenue And Taxation Code Section 442
(a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to...
California Revenue And Taxation Code Section 443
The property statement shall also show: (a) The county where the property is taxable. (b) If taxable in the county where the statement is made,
California Revenue And Taxation Code Section 443.1
If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of...
California Revenue And Taxation Code Section 445
The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if...
California Revenue And Taxation Code Section 448
The property statement shall show all information as of 12:01 a.m. on the lien date.
California Revenue And Taxation Code Section 451
All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public
California Revenue And Taxation Code Section 452
(a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property...
California Revenue And Taxation Code Section 453
The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of...
California Revenue And Taxation Code Section 454
The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or (b) any statement disclosing property...
California Revenue And Taxation Code Section 455
The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent...
California Revenue And Taxation Code Section 456
If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he
California Revenue And Taxation Code Section 457
If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor...
California Revenue And Taxation Code Section 458
If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open...
California Revenue And Taxation Code Section 459
The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be...
California Revenue And Taxation Code Section 459.5
Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency,...
California Revenue And Taxation Code Section 460
If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
California Revenue And Taxation Code Section 461
Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be...
California Revenue And Taxation Code Section 462
Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following: (a) Refuses to make available to...
California Revenue And Taxation Code Section 463
If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual property statement...
California Revenue And Taxation Code Section 464
All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.
California Revenue And Taxation Code Section 465
(a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for
California Revenue And Taxation Code Section 467
Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements...
California Revenue And Taxation Code Section 468
In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon...
California Revenue And Taxation Code Section 469
(a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or...
California Revenue And Taxation Code Section 470
(a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at...
California Revenue And Taxation Code Section 480
(a) Whenever there occurs any change in ownership of real property or of a manufactured home that is subject to local property taxation and is...
California Revenue And Taxation Code Section 480.1
(a) Whenever there is a change in control of any corporation, partnership, limited liability company, or other legal entity, as defined in...
California Revenue And Taxation Code Section 480.2
(a) Whenever there is a change in ownership of any corporation, partnership, limited liability company, or other legal entity, as defined in...
California Revenue And Taxation Code Section 480.3
(a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled "Preliminary Change of Ownership...
California Revenue And Taxation Code Section 480.4
(a) The preliminary change of ownership report referred to in Section 480.3 shall be in substantially the following form: * * * * * * *
California Revenue And Taxation Code Section 480.5
(a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal, sublease, or assignment of any lease, sublease,
California Revenue And Taxation Code Section 480.6
(a) Notwithstanding any other provision of law, a holder of a possessory interest in real property that is owned by a state or local governmental...
California Revenue And Taxation Code Section 480.7
(a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.1, or 480.2, any domestic life...
California Revenue And Taxation Code Section 480.8
(a) (1) For purposes of complying with the change in ownership provisions of Section 65.1 and subdivision (i) of Section 61, upon a written request...
California Revenue And Taxation Code Section 481
All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held...
California Revenue And Taxation Code Section 482
(a) If a person or legal entity required to file a statement described in Section 480 fails to do so within 45 days from the date of a written...
California Revenue And Taxation Code Section 482.1
If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest...
California Revenue And Taxation Code Section 483
(a) If the assessee establishes to the satisfaction of the county board of supervisors that the failure to file the change in ownership statement...
California Revenue And Taxation Code Section 484
With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the...
California Revenue And Taxation Code Section 485
If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480,...
California Revenue And Taxation Code Section 487
Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to...
California Revenue And Taxation Code Section 501
If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441...
California Revenue And Taxation Code Section 502
If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results...
California Revenue And Taxation Code Section 503
If any taxpayer or the taxpayer's agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the...
California Revenue And Taxation Code Section 504
There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the time it...
California Revenue And Taxation Code Section 505
The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as...
California Revenue And Taxation Code Section 506
The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it...
California Revenue And Taxation Code Section 531
If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date
California Revenue And Taxation Code Section 531.1
Upon the termination of an exemption pursuant to Section 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from any audit...
California Revenue And Taxation Code Section 531.2
(a) When the property is real property which subsequent to July 1 of the year of escape for purposes of this article, or subsequent to July 1 of the...
California Revenue And Taxation Code Section 531.3
If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the cost
California Revenue And Taxation Code Section 531.4
When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or used in a...
California Revenue And Taxation Code Section 531.5
If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent
California Revenue And Taxation Code Section 531.6
The taxpayer who has filed a claim for the homeowners' exemption which has not been denied by the assessor is responsible for notifying the assessor...
California Revenue And Taxation Code Section 531.7
If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other...
California Revenue And Taxation Code Section 531.8
No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected...
California Revenue And Taxation Code Section 531.9
A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment...
California Revenue And Taxation Code Section 532
(a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be...
California Revenue And Taxation Code Section 532.1
(a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in...
California Revenue And Taxation Code Section 532.2
Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property
California Revenue And Taxation Code Section 533
(a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed...
California Revenue And Taxation Code Section 534
(a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable
California Revenue And Taxation Code Section 535
This article does not apply to intangibles.
California Revenue And Taxation Code Section 536
Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to...
California Revenue And Taxation Code Section 538
(a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation...
California Revenue And Taxation Code Section 568
(a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be...
California Revenue And Taxation Code Section 601
The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the...
California Revenue And Taxation Code Section 602
This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail...
California Revenue And Taxation Code Section 606
(a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district...
California Revenue And Taxation Code Section 607
Land and improvements thereon shall be separately assessed.
California Revenue And Taxation Code Section 607.5
In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words "mining...
California Revenue And Taxation Code Section 608
Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if...
California Revenue And Taxation Code Section 609
Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt...
California Revenue And Taxation Code Section 610
(a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his or
California Revenue And Taxation Code Section 611
If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in the office of the county...
California Revenue And Taxation Code Section 612
When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added
California Revenue And Taxation Code Section 613
A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale.
California Revenue And Taxation Code Section 614
After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the...
California Revenue And Taxation Code Section 615
The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place therein...
California Revenue And Taxation Code Section 616
On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as...
California Revenue And Taxation Code Section 617
As soon as the assessor completes the local roll, he shall deliver it to the auditor.
California Revenue And Taxation Code Section 618
Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement...
California Revenue And Taxation Code Section 619
(a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following: (1)...
California Revenue And Taxation Code Section 619.2
Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in excess...
California Revenue And Taxation Code Section 620
If the assessor does not send a notice pursuant to Section 619 or Section 621 to an assessee whose property was not on the prior year's secured roll,
California Revenue And Taxation Code Section 621
In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information...
California Revenue And Taxation Code Section 623
The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same...
California Revenue And Taxation Code Section 646
The records of the assessor are at all times, during office hours, open to the inspection of any person charged with the duty of assessing property...
California Revenue And Taxation Code Section 647
(a) If any city or lighting, water, or irrigation district, or any district described in Section 2131, on behalf of which the county does the...
California Revenue And Taxation Code Section 648
If any city or lighting, water, or irrigation district makes a written request for a description of all property within its limits that is on the...
California Revenue And Taxation Code Section 649
The assessor may charge other taxing agencies the actual cost for each copy of the secured roll or description from the unsecured roll furnished...
California Revenue And Taxation Code Section 670
(a) No person shall perform the duties or exercise the authority of an appraiser for property tax purposes as an employee of the state, any county or
California Revenue And Taxation Code Section 671
(a) In order to retain a valid appraiser's certificate every holder shall complete at least 24 hours of training conducted or approved by the State...
California Revenue And Taxation Code Section 672
At the time of certification, each applicant shall disclose, on forms provided by the Board of Equalization, his or her financial interest in any...
California Revenue And Taxation Code Section 673
The State Board of Equalization may issue a temporary certificate to a person who is newly employed by the state, any county, city and county, or...
California Revenue And Taxation Code Section 674
(a) All contracts for the performance of appraisal work for assessors by any person who is not an employee of the state, any county, or any city...
California Revenue And Taxation Code Section 721
The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article
California Revenue And Taxation Code Section 721.5
(a) (1) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003-04 fiscal year, the...
California Revenue And Taxation Code Section 722
State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall...
California Revenue And Taxation Code Section 722.5
(a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes...
California Revenue And Taxation Code Section 723
The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function of the...
California Revenue And Taxation Code Section 723.1
Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not
California Revenue And Taxation Code Section 724
Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday, Sunday or holiday, the...
California Revenue And Taxation Code Section 725
The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a date specified under this
California Revenue And Taxation Code Section 731
Each year between the first day of January and the first day of June, upon valuing the unitary property of an assessee, the board shall mail to the...
California Revenue And Taxation Code Section 732
Each year between the first day of January and the last day of July, upon valuing the nonunitary property of an assessee, the board shall mail to the
California Revenue And Taxation Code Section 733
(a) If a timely petition for reassessment is not filed with the board, an assessment of unitary or nonunitary property of the assessee shall become...
California Revenue And Taxation Code Section 741
A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a...
California Revenue And Taxation Code Section 742
Upon receipt of a timely petition for reassessment, the board shall set a time and place within the state for hearing on the petition. Notice...
California Revenue And Taxation Code Section 743
The hearing may be continued by the board for good cause. The hearing shall be open to the public, except that upon conclusion of the taking of...
California Revenue And Taxation Code Section 744
(a) The board shall notify the petitioner of its decision on a petition for reassessment by mail and shall make written findings and conclusions if...
California Revenue And Taxation Code Section 745
The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board...
California Revenue And Taxation Code Section 746
Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall mail notice to...
California Revenue And Taxation Code Section 747
A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or...
California Revenue And Taxation Code Section 748
Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a time and place within the state for hearing on the
California Revenue And Taxation Code Section 749
Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its...
California Revenue And Taxation Code Section 755
(a) On or before July 15, the board shall transmit to each county auditor an estimate of the total unitary value and operating nonunitary value of...
California Revenue And Taxation Code Section 756
(a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary and operating nonunitary assessments made by the
California Revenue And Taxation Code Section 758
If the board roll has been transmitted to the local auditors, the board may make an assessment of escaped property or a roll correction. At least 30
California Revenue And Taxation Code Section 759
(a) If a timely petition for reassessment is not filed in accordance with the notice provided by the board pursuant to Section 758, an escape...
California Revenue And Taxation Code Section 760
(a) If any amount assessed by the board becomes delinquent on the secured roll, the tax collector may utilize those procedures for the collection of...
California Revenue And Taxation Code Section 826
Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used,...
California Revenue And Taxation Code Section 827
The statement shall show specifically any information required by the board in order to assess State assessed property.
California Revenue And Taxation Code Section 828
Any person with knowledge or records pertinent to the appraisal of state-assessed property shall make them available to the board on request. The...
California Revenue And Taxation Code Section 829
Failure of the board to demand or secure the property statement does not render any assessment invalid.
California Revenue And Taxation Code Section 830
(a) If the request of the board is mailed before the lien date as defined in Section 722, the property statement shall be filed with the board by...
California Revenue And Taxation Code Section 830.1
Notwithstanding Section 15620 of the Government Code, the board, by order entered upon its minutes and for good cause shown, may extend the time...
California Revenue And Taxation Code Section 831
On forms and at times prescribed by the board, it may require the assessor of any county or city to report any information in his possession...
California Revenue And Taxation Code Section 832
The board may call on any State department, board, bureau, or commission for any assistance it can render.
California Revenue And Taxation Code Section 833
(a) Except as provided herein, all information required by the board or furnished in the property statement shall be held secret by the board and by...
California Revenue And Taxation Code Section 834
The board may destroy any documents containing information obtained from taxpayers when six years have elapsed since the lien date for the taxes for...
California Revenue And Taxation Code Section 861
If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall...
California Revenue And Taxation Code Section 862
When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with the board a...
California Revenue And Taxation Code Section 863
If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to...
California Revenue And Taxation Code Section 864
(a) Property which is found to have escaped assessment may either be added to the roll for the fiscal year in which it is discovered or included with
California Revenue And Taxation Code Section 865
When the value of a state assessee's unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate areas...
California Revenue And Taxation Code Section 866
Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which...
California Revenue And Taxation Code Section 867
An assessment made pursuant to this article against real property for the year or years in which such real property escaped assessment shall not...
California Revenue And Taxation Code Section 868
If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an...
California Revenue And Taxation Code Section 982
The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators.
California Revenue And Taxation Code Section 982.1
If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to
California Revenue And Taxation Code Section 983
Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the...
California Revenue And Taxation Code Section 984
Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for
California Revenue And Taxation Code Section 985
Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects.
California Revenue And Taxation Code Section 986
The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value...
California Revenue And Taxation Code Section 987
The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII of...
California Revenue And Taxation Code Section 988
(a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such...
California Revenue And Taxation Code Section 989
Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be assessed to...
California Revenue And Taxation Code Section 990
Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the...
California Revenue And Taxation Code Section 994
The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414,...
California Revenue And Taxation Code Section 995
Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media except...
California Revenue And Taxation Code Section 995.2
The term "basic operational program," as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a...
California Revenue And Taxation Code Section 996
(a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally...
California Revenue And Taxation Code Section 997
(a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of the tangible...
California Revenue And Taxation Code Section 998
(a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real property...
California Revenue And Taxation Code Section 1016
As used in this article, "intrastate water carrier" means a person engaged in the intrastate transportation of goods by water.
California Revenue And Taxation Code Section 1017
As used in this article, "goods in transit" means personal property which, on the lien date, is in transit and is possessed or controlled and managed
California Revenue And Taxation Code Section 1018
As used in this article, "residence of the owner" means the county where the goods in transit were produced or from which the shipment was made, if...
California Revenue And Taxation Code Section 1019
Goods in transit have the residence of the owner as their situs for taxation.
California Revenue And Taxation Code Section 1020
Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse...
California Revenue And Taxation Code Section 1021
The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods.
California Revenue And Taxation Code Section 1022
Every person who violates any provision of this article is guilty of a misdemeanor.
California Revenue And Taxation Code Section 1136
A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do.
California Revenue And Taxation Code Section 1137
Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the...
California Revenue And Taxation Code Section 1138
Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in
California Revenue And Taxation Code Section 1139
Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when
California Revenue And Taxation Code Section 1140
Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of...
California Revenue And Taxation Code Section 1141
Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.
California Revenue And Taxation Code Section 1150
As used in this article, "certificated aircraft" means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as...
California Revenue And Taxation Code Section 1151
Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the...
California Revenue And Taxation Code Section 1152
The allocation formula to be used by each assessor is as follows: (a) The time in state factor is the proportionate amount of time, both in the...
California Revenue And Taxation Code Section 1153
After consulting with the assessors of the counties in which aircraft of an air carrier normally make physical contact, the board shall designate for
California Revenue And Taxation Code Section 1153.5
(a) The Aircraft Advisory Subcommittee of the California Assessors' Association shall, after soliciting input from commercial air carriers operating...
California Revenue And Taxation Code Section 1154
(a) As used in this section, "air taxi" means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity of...
California Revenue And Taxation Code Section 1155
For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make...
California Revenue And Taxation Code Section 1156
Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by the...
California Revenue And Taxation Code Section 1160
For purposes of this article, all of the following apply: (a) The following terms have the following meanings: (1) "Aircraft" has the same...
California Revenue And Taxation Code Section 1161
(a) Notwithstanding any other law, fractionally owned aircraft that has situs in this state shall be assessed on a fleetwide basis to the manager in...
California Revenue And Taxation Code Section 1162
(a) On or before October 1, 2007, the Aircraft Advisory Subcommittee of the California Assessors' Association may designate a lead county assessor's...
California Revenue And Taxation Code Section 1251
The board of supervisors shall furnish the assessor with the necessary office equipment, consisting of proper books, blanks, maps, office room,...
California Revenue And Taxation Code Section 1252
If the board of supervisors fails to furnish the assessor with the necessary office equipment, then, on the assessor's application, the State Board...
California Revenue And Taxation Code Section 1253
In any event, the cost of furnishing the assessor's necessary office equipment is a county charge, payable like other county charges from the county...
California Revenue And Taxation Code Section 1254
The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may require the map books to: (a) Be indexed by...
California Revenue And Taxation Code Section 1255
The maps shall show the private lands owned or claimed in the county so as to provide a legal description of the lands.
California Revenue And Taxation Code Section 1256
At the request of the assessor, the board of supervisors shall authorize and direct the assessor to prepare, or to supervise the preparation of, maps
California Revenue And Taxation Code Section 1361
The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect.
California Revenue And Taxation Code Section 1362
Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation...
California Revenue And Taxation Code Section 1363
The board of supervisors shall then direct the district attorney to commence an action on the assessor's bond for the amount of taxes lost through...
California Revenue And Taxation Code Section 1364
On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been...
California Revenue And Taxation Code Section 1365
(a) The county assessor and the employees of the assessor's office shall not engage in any gainful profession, trade, business or occupation...
California Revenue And Taxation Code Section 1366
Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one...
California Revenue And Taxation Code Section 1367
Every county assessor shall ascertain the total assessed value of homes receiving the homeowners' property tax exemption described in Section 218 and
California Revenue And Taxation Code Section 1601
(a) For purposes of this article, "county board" shall mean a county board of supervisors meeting as a county board of equalization or an assessment...
California Revenue And Taxation Code Section 1602
The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody
California Revenue And Taxation Code Section 1603
(a) A reduction in an assessment on the local roll shall not be made unless the party affected or his or her agent makes and files with the county...
California Revenue And Taxation Code Section 1603.5
(a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application...
California Revenue And Taxation Code Section 1604
(a) (1) In counties of the first class, annually, on the fourth Monday in September, the county board shall meet to equalize the assessment of...
California Revenue And Taxation Code Section 1605
(a) An assessment made outside of the regular assessment period is not effective for any purpose, including its review, equalization and adjustment...
California Revenue And Taxation Code Section 1605.4
Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in...
California Revenue And Taxation Code Section 1605.5
(a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been...
California Revenue And Taxation Code Section 1605.6
After the filing of an application for reduction of an assessment, the clerk of the county board of equalization shall set the matter for hearing and
California Revenue And Taxation Code Section 1606
(a) (1) Any applicant for a change of an assessment on the local roll or the assessor, in those cases where the assessed value of the property...
California Revenue And Taxation Code Section 1607
Before the county board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of
California Revenue And Taxation Code Section 1608
Notwithstanding the provisions of Section 1607, the county board may, in its discretion, waive the examination of the person or agent making the...
California Revenue And Taxation Code Section 1609
The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence may be admitted if it is...
California Revenue And Taxation Code Section 1609.4
On the hearing of the application, the county board may subpoena witnesses and books, records, maps, and documents and take evidence in relation to...
California Revenue And Taxation Code Section 1609.5
(a) Whenever an employee of the board is desired as a witness before a county board in a hearing on an application for reduction, a subpoena...
California Revenue And Taxation Code Section 1609.6
Nothing in Section 1610.8 shall be construed as permitting any violation of Section 408 or 451.
California Revenue And Taxation Code Section 1609.8
When valuing property, a county board shall follow the provisions set forth in Section 402.5.
California Revenue And Taxation Code Section 1610.2
The assessor in person or through a deputy shall attend all hearings of the county board and may make any statement or produce evidence on matters...
California Revenue And Taxation Code Section 1610.4
Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be...
California Revenue And Taxation Code Section 1610.6
The county board shall neither raise nor lower the entire local roll.
California Revenue And Taxation Code Section 1610.8
After giving notice as prescribed by its rules, the county board shall equalize the assessment of property on the local roll by determining the full...
California Revenue And Taxation Code Section 1611
The county board shall make a record of the hearing and, upon request, shall furnish the party with a tape recording or a transcript thereof at his...
California Revenue And Taxation Code Section 1611.5
Written findings of fact of the county board shall be made if requested in writing by a party up to or at the commencement of the hearing, and if...
California Revenue And Taxation Code Section 1611.6
If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that a remand to the...
California Revenue And Taxation Code Section 1612.5
No current employee of the office of the clerk of the county board of equalization or assessment appeals board may represent an applicant for...
California Revenue And Taxation Code Section 1612.7
An employee of the clerk of the assessment appeals board shall notify the clerk immediately upon filing an application on his or her own behalf, or...
California Revenue And Taxation Code Section 1614
(a) The clerk of the county board shall keep an accurate record of all changes to the roll and all orders made by the county board. No later than...
California Revenue And Taxation Code Section 1615
No action or proceeding shall be brought in any court on behalf of any governmental officer, agency or entity to review a decision of the county...
California Revenue And Taxation Code Section 1620
The board of supervisors of any county may by ordinance create assessment appeals boards for the county to equalize the valuation of taxable property
California Revenue And Taxation Code Section 1621
(a) Not more than five assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the...
California Revenue And Taxation Code Section 1622
An assessment appeals board shall consist of three members selected by lot by the presiding judge of the superior court of the county from among...
California Revenue And Taxation Code Section 1622.1
(a) As an alternative to the selection procedure provided in Section 1622, the county board of supervisors may, by ordinance, elect to appoint...
California Revenue And Taxation Code Section 1622.2
(a) Up to two members of a county board of supervisors who have served as a member of a county board of equalization pursuant to Section 1601 may...
California Revenue And Taxation Code Section 1622.5
In any county in which two or more boards have been created and are functioning: (a) The clerk of the assessment appeals boards may assign one or...
California Revenue And Taxation Code Section 1622.6
An application for equalization filed pursuant to Section 1603 by a member or alternate member of an assessment appeals board, or an application in...
California Revenue And Taxation Code Section 1623
(a) The term of office of members selected to serve on assessment appeals boards shall be three years beginning on the first Monday in September...
California Revenue And Taxation Code Section 1623.1
As an alternative to the nomination and selection procedure provided in Section 1623, the board of supervisors may, by ordinance, provide that it...
California Revenue And Taxation Code Section 1624
(a) A person is not eligible for nomination for membership on an assessment appeals board unless he or she meets one of the following criteria: ...
California Revenue And Taxation Code Section 1624.01
(a) On and after January 1, 2001, any person newly selected for membership on, or newly appointed to be a member of, an assessment appeals board...
California Revenue And Taxation Code Section 1624.02
(a) Every person newly selected for membership on or newly appointed to be a member of, an assessment appeals board shall successfully complete a...
California Revenue And Taxation Code Section 1624.05
(a) A person shall not be eligible for nomination for membership on an assessment appeals board unless he or she has a minimum of five years'...
California Revenue And Taxation Code Section 1624.1
No person shall be qualified to be a member of an assessment appeals board who has, within the three years immediately preceding his or her...
California Revenue And Taxation Code Section 1624.2
No member of an assessment appeals board shall knowingly participate in any assessment appeal proceeding wherein the member has an interest in either
California Revenue And Taxation Code Section 1624.3
No current member of an assessment appeals board, nor any alternate member, may represent an applicant for compensation on any application for...
California Revenue And Taxation Code Section 1624.4
(a) The party affected by an equalization proceeding or his or her agent, or the assessor, may make and file with the clerk of the assessment appeals
California Revenue And Taxation Code Section 1625
Any member of an assessment appeals board may be removed for cause by the board of supervisors.
California Revenue And Taxation Code Section 1626
The board of supervisors of any county which has created one or more assessment appeals boards may discontinue all of said boards effective on the...
California Revenue And Taxation Code Section 1626.1
Notwithstanding Section 1623, the board of supervisors of any county which has one or more assessment appeals boards in existence pursuant to this...
California Revenue And Taxation Code Section 1628
The clerk of the board of supervisors shall be clerk of the assessment appeals boards and keep a record of their proceedings. He shall perform the...
California Revenue And Taxation Code Section 1630
(a) Any real property owner the use of whose land is subject to an enforceable restriction placed upon it by a local agency may apply to the...
California Revenue And Taxation Code Section 1636
The county board of supervisors may appoint one or more assessment hearing officers or contract with the Office of Administrative Hearings for the...
California Revenue And Taxation Code Section 1636.2
No current hearing officer may represent an applicant for compensation on any application for equalization filed pursuant to Section 1603 in the...
California Revenue And Taxation Code Section 1636.5
(a) An assessment hearing officer shall notify the clerk immediately upon filing an application on his or her own behalf, or upon his or her decision
California Revenue And Taxation Code Section 1637
(a) Hearings before an assessment hearing officer shall be conducted pursuant to the provisions of Article 1 (commencing with Section 1601) governing
California Revenue And Taxation Code Section 1638
The applicant may be represented in the hearing of the application and shall have the right to offer evidence. The assessor may be represented in...
California Revenue And Taxation Code Section 1639
The hearing officer shall conduct the hearing and shall prepare a summary report of the proceedings together with his recommendation on the...
California Revenue And Taxation Code Section 1640
The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the
California Revenue And Taxation Code Section 1640.1
(a) The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to
California Revenue And Taxation Code Section 1641
Upon the recommendation of an assessment hearing officer the county board of equalization or assessment appeals board shall establish the assessed...
California Revenue And Taxation Code Section 1641.1
(a) Upon being notified of the recommendation of an assessment hearing officer, the protesting party or the assessor may request the county board of...
California Revenue And Taxation Code Section 1641.2
Notwithstanding the provisions of Section 1604, if within 90 days of the expiration of the two-year period specified in Section 1604 within which a...
California Revenue And Taxation Code Section 1641.5
(a) Notwithstanding any other provision of law, the board of supervisors of a county in which a hearing officer exercises jurisdiction pursuant to...
California Revenue And Taxation Code Section 1642
(a) An assessee of mining or mineral property located in more than one county and alleged to be unitary property, may, within the time specified in...
California Revenue And Taxation Code Section 1643
(a) The panel of hearing officers shall conduct the hearing and receive evidence to determine (1) if the property concerned is unitary and (2) if it...
California Revenue And Taxation Code Section 1644
The report and recommendation of the panel of hearing officers shall be transmitted to the county clerk of each of the counties concerned. Each...
California Revenue And Taxation Code Section 1645
(a) If, within 30 days following receipt of the report and recommendation of the panel of hearing officers by the county board of equalization or...
California Revenue And Taxation Code Section 1645.5
For purposes of this article, the term "unitary property" shall mean one or more parcels of real property that are contiguous and are operated as an...
California Revenue And Taxation Code Section 1646
As soon as the auditor receives the local roll from the assessor, he shall add up the valuations on it and enter on the roll the total valuation of...
California Revenue And Taxation Code Section 1646.1
Upon receiving a statement from the clerk prepared under Section 1614, the auditor shall forthwith correct the roll to reflect the changes made by...
California Revenue And Taxation Code Section 1647
Annually, on or before August 15th, the auditor shall prepare duplicate valuation statements, verified by his attached affidavit, from the local roll
California Revenue And Taxation Code Section 1648
The valuation statements shall show such information as the board may require.
California Revenue And Taxation Code Section 1649
As soon as the valuation statements are prepared, the auditor shall transmit one to the controller and one to the board.
California Revenue And Taxation Code Section 1650
Every auditor who fails to transmit the valuation statements as required forfeits one thousand dollars to the State, to be recovered in an action...
California Revenue And Taxation Code Section 1651
Immediately upon completion of his duties under Section 1646, the auditor shall transmit the unsecured roll to the tax collector.
California Revenue And Taxation Code Section 1716
Whenever the board of supervisors and the assessor of any county determine that, in order to maintain the equality of the assessment of property...
California Revenue And Taxation Code Section 1717
The appraisal commission may employ any technical assistants it deems necessary to carry out the required appraisal. A person so employed is not an...
California Revenue And Taxation Code Section 1717.1
The requirements of Sections 670, 671 and 673 shall apply to employees of an appraisal commission. Upon being employed by an appraisal commission,
California Revenue And Taxation Code Section 1718
All work done under this article is in furtherance of the power of the county board to equalize assessments.
California Revenue And Taxation Code Section 1719
The expenses of this appraisal are a county charge, and the board of supervisors may make the necessary appropriations to meet these expenses.
California Revenue And Taxation Code Section 1720
A contract shall not be made with any person by which the duty of conducting such an appraisal is delegated to any private interests.
California Revenue And Taxation Code Section 1721
Save assessments by the assessor or valuations of individual parcels by the county board during its authorized sessions, taxable property shall not...
California Revenue And Taxation Code Section 1815
When valuing property, the board shall follow the provisions set forth in Section 402.5.
California Revenue And Taxation Code Section 1816
When valuing property other than "state-assessed property" as defined in Section 108, the board shall be subject to the same valuation considerations
California Revenue And Taxation Code Section 1817
Commencing with the 1987-88 fiscal year and annually thereafter, the board shall determine the statewide and county-by-county ratio of assessed value
California Revenue And Taxation Code Section 1840
If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by
California Revenue And Taxation Code Section 1841
When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body
California Revenue And Taxation Code Section 1817
Commencing with the 1987-88 fiscal year and annually thereafter, the board shall determine the statewide and county-by-county ratio of assessed value
California Revenue And Taxation Code Section 2050
Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of...
California Revenue And Taxation Code Section 2051
The last equalized roll means the entire assessment roll as defined in Section 109.
California Revenue And Taxation Code Section 2052
The local roll as delivered to the auditor pursuant to Section 617, including any changes made by the county board during the month of July, together
California Revenue And Taxation Code Section 2053
If the board makes any change in the local roll pursuant to Sections 1840 and 1841, the local roll as so changed, together with the board roll as...
California Revenue And Taxation Code Section 2055
If the county board of equalization, or an assessment appeals board, as the case may be, makes any changes in the local roll pursuant to Chapter 1...
California Revenue And Taxation Code Section 2056
Whenever it becomes necessary for any purpose otherwise required by law to determine the assessed value of public property or other property exempt...
California Revenue And Taxation Code Section 2125
In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state
California Revenue And Taxation Code Section 2131
(a) Notwithstanding any provision of law to the contrary, the board of supervisors of any county in which a portion of the territory of a district...
California Revenue And Taxation Code Section 2132
(a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall: (1) Determine the total amount of revenue required by
California Revenue And Taxation Code Section 2133
(a) If a district has been formed under an enabling act which does not provide that the board of directors shall fix district tax rates, any board of
California Revenue And Taxation Code Section 2134
Any district levying or causing to be levied a tax in accordance with the provisions of this part may levy or cause to be levied a tax in one or more
California Revenue And Taxation Code Section 2151
The board of supervisors shall fix the rates of county and district taxes and shall levy the State, county, and district taxes as provided by law.
California Revenue And Taxation Code Section 2152
The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions...
California Revenue And Taxation Code Section 2152.5
Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior...
California Revenue And Taxation Code Section 2186
Every tax has the effect of a judgment against the person.
California Revenue And Taxation Code Section 2187
Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.
California Revenue And Taxation Code Section 2188
Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is...
California Revenue And Taxation Code Section 2188.1
Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property...
California Revenue And Taxation Code Section 2188.2
Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of
California Revenue And Taxation Code Section 2188.3
Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be...
California Revenue And Taxation Code Section 2188.4
Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board of...
California Revenue And Taxation Code Section 2188.5
(a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in...
California Revenue And Taxation Code Section 2188.6
(a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of
California Revenue And Taxation Code Section 2188.7
(a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited...
California Revenue And Taxation Code Section 2188.8
(a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section...
California Revenue And Taxation Code Section 2188.9
(a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and
California Revenue And Taxation Code Section 2188.10
(a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which...
California Revenue And Taxation Code Section 2188.11
The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.
California Revenue And Taxation Code Section 2189
(a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the...
California Revenue And Taxation Code Section 2189.1
Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any
California Revenue And Taxation Code Section 2189.3
A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property, where the...
California Revenue And Taxation Code Section 2189.5
Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other...
California Revenue And Taxation Code Section 2189.6
Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than...
California Revenue And Taxation Code Section 2189.7
Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on...
California Revenue And Taxation Code Section 2189.8
Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used...
California Revenue And Taxation Code Section 2190
Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption...
California Revenue And Taxation Code Section 2190.1
If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount of the...
California Revenue And Taxation Code Section 2190.2
Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall
California Revenue And Taxation Code Section 2191.3
(a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs: (1) There is a tax on any of the...
California Revenue And Taxation Code Section 2191.4
From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty...
California Revenue And Taxation Code Section 2191.5
Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of...
California Revenue And Taxation Code Section 2191.6
Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed...
California Revenue And Taxation Code Section 2192
Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for...
California Revenue And Taxation Code Section 2192.1
Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien on real...
California Revenue And Taxation Code Section 2192.2
Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2 of Title 14 of...
California Revenue And Taxation Code Section 2193
Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.
California Revenue And Taxation Code Section 2194
(a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following...
California Revenue And Taxation Code Section 2195
Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed...
California Revenue And Taxation Code Section 2196
(a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property...
California Revenue And Taxation Code Section 2201
Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word...
California Revenue And Taxation Code Section 2202
"Ad valorem property taxation" means any source of revenue derived from applying a property tax rate to the assessed value of property.
California Revenue And Taxation Code Section 2203
"City" means any city whether general law or charter, except a city and county.
California Revenue And Taxation Code Section 2204
"Classification of property" means any enumeration or grouping of property by a statute which results in it being treated differently from other...
California Revenue And Taxation Code Section 2205
"Costs mandated by the courts" means any increased costs incurred by a local agency or school district in order to comply with a final court order...
California Revenue And Taxation Code Section 2206
"Costs mandated by the federal government" means any increased costs mandated specifically by the federal government upon a local agency or school...
California Revenue And Taxation Code Section 2206.5
"Costs mandated by the voters" means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any...
California Revenue And Taxation Code Section 2208
"County" means any chartered or general law county. "County" includes a city and county.
California Revenue And Taxation Code Section 2208.5
"School district" means any school district, community college district, or county superintendent of schools.
California Revenue And Taxation Code Section 2209
"Executive order" means any order, plan, requirement, rule or regulation issued: (a) By the Governor, or (b) By any officer or official serving
California Revenue And Taxation Code Section 2210
"Law enacted after January 1, 1973," means any statute enacted by the Legislature after January 1, 1973.
California Revenue And Taxation Code Section 2211
"Local agency" means any city, county, special district, authority or other political subdivision of the state.
California Revenue And Taxation Code Section 2212
"Percentage change in the cost of living" means the percentage change from April 1 of the prior year to April 1 of the current year in the California
California Revenue And Taxation Code Section 2213
"Property tax rate" means any rate of tax or assessment which is levied per unit of assessed value of property. "Property tax rate" includes any...
California Revenue And Taxation Code Section 2214
"Sales tax exemption" means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of...
California Revenue And Taxation Code Section 2215
"Special district" means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries....
California Revenue And Taxation Code Section 2216
County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county...
California Revenue And Taxation Code Section 2227
Annually, the Department of Finance shall transmit to each city and each county an estimate of the percentage change in the population of the city or
California Revenue And Taxation Code Section 2228
(a) The annual percentage change in population for special districts shall be the percentage changes established pursuant to Section 2227 and this...
California Revenue And Taxation Code Section 2228.1
(a) Annually, the Department of Finance shall transmit to each community college district an estimate of its annual percentage change in adult...
California Revenue And Taxation Code Section 2229
(a) Any classification or exemption of property for purposes of ad valorem property taxation enacted by the Legislature after January 1, 1973, shall...
California Revenue And Taxation Code Section 2230
The state shall annually reimburse cities and counties for the net loss of revenue from each statute enacted after January 1, 1973, which provides...
California Revenue And Taxation Code Section 2230.5
Notwithstanding the provisions of Sections 2229 and 2230, prior to the end of each calendar year, commencing with the 1978 calendar year, the...
California Revenue And Taxation Code Section 2232
Any funds received by a local agency or school district pursuant to the provisions of this chapter may be used for any public purpose.
California Revenue And Taxation Code Section 2233
(a) The Director of Finance shall include in the Governor's Budget an appropriation for a statute which has an otherwise minimal fiscal effect on...
California Revenue And Taxation Code Section 2235
Claims for direct and indirect costs filed pursuant to Sections 2229 and 2231 shall be filed in the manner prescribed by the State Controller.
California Revenue And Taxation Code Section 2237.2
(a) Annually, no later than 90 days following the end of the fiscal year, each local agency (as defined in Section 95) shall report to the Controller
California Revenue And Taxation Code Section 2237.4
If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding...
California Revenue And Taxation Code Section 2237.5
For the 1979-80 fiscal year and thereafter, except as provided by subdivision (b) of Section 12 of Article XIII of the Constitution, for purposes of...
California Revenue And Taxation Code Section 2240
Revenues to reimburse local agencies and school districts pursuant to the provisions of Section 2229 or 2230 shall be determined and appropriated as...
California Revenue And Taxation Code Section 2241
When a bill is introduced in the Legislature, and each time a bill is amended, the Legislative Counsel shall determine whether the bill requires...
California Revenue And Taxation Code Section 2242
Whenever the Legislative Counsel determines that a bill will require state reimbursement to a local agency or a school district as provided in...
California Revenue And Taxation Code Section 2243
The estimate required by Section 2242 shall be the amount estimated to be required during the first fiscal year of a bill's operation in order to...
California Revenue And Taxation Code Section 2244
In the event that a bill is amended on the floor of either house, whether by adoption of the report of a conference committee or otherwise, in such a
California Revenue And Taxation Code Section 2246.2
The Director of Finance shall include in the Governor's Budget an appropriation for statutes identified pursuant to Section 2246 which increase the...
California Revenue And Taxation Code Section 2260
The maximum property tax rates for local agencies shall be those established pursuant to the provisions of this article or of Article 6, 7 or 8 of...
California Revenue And Taxation Code Section 2260.5
For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different...
California Revenue And Taxation Code Section 2261
The maximum property tax rate which may be levied by any county for general purposes shall be the combination of all countywide property tax rates...
California Revenue And Taxation Code Section 2261.1
(a) Any county which was providing structural fire protection services in unincorporated areas of the county during the 1971-1972 or the 1972-1973...
California Revenue And Taxation Code Section 2261.2
Whenever a county board of supervisors adopts the provisions of Sections 42649 and 85265.5 of the Education Code and thereby transfers certain duties
California Revenue And Taxation Code Section 2262
The maximum property tax rate which may be levied by any city shall be: (1) For general law cities, the aggregate of all citywide property tax...
California Revenue And Taxation Code Section 2262.2
A local agency or district formed by a city after the effective date of this chapter to take over and perform services theretofore provided by a...
California Revenue And Taxation Code Section 2263
The maximum property tax rate which may be levied by, or on behalf of, a special district formed prior to January 1, 1972, shall be: (1) The...
California Revenue And Taxation Code Section 2263.1
This section shall apply only to special districts formed between January 1, 1972, and the effective date of this section. (a) For special...
California Revenue And Taxation Code Section 2263.2
After the effective date of this section the formation of a special district shall not be effective for property tax purposes unless a maximum...
California Revenue And Taxation Code Section 2263.4
Notwithstanding paragraph (2) of Section 2263, the maximum property tax rate which may be levied by, or on behalf of, a harbor district shall be the
California Revenue And Taxation Code Section 2264
In the event that a local agency elects to follow the provisions of Part 3.5 (commencing with Section 2131) of this division, for levying a property...
California Revenue And Taxation Code Section 2265
In lieu of the maximum property tax rates established by other provisions of this article, the voters of a local agency may establish a maximum...
California Revenue And Taxation Code Section 2266
This section shall provide an alternate procedure to the other provisions of this chapter for establishing maximum property tax rates. The maximum
California Revenue And Taxation Code Section 2266.1
In the event that a special district employs a system of ad volorem property taxation in which the district assessment roll is not based upon the...
California Revenue And Taxation Code Section 2266.2
As used in Section 2266, "property tax revenue" includes revenue distributed in the prior fiscal year to local government by the state pursuant to...
California Revenue And Taxation Code Section 2266.5
This section shall provide an alternate procedure to the other provisions of this article for establishing maximum property tax rates. In the...
California Revenue And Taxation Code Section 2267
In the event that an error or omission occurred in determining the property tax rate which was levied by, or on behalf of, a local agency in either...
California Revenue And Taxation Code Section 2270
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2271
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2271.1
An additional property tax heretofore or hereafter levied pursuant to the provisions of Section 2271 shall not be invalidated and may continue to be...
California Revenue And Taxation Code Section 2271.15
Notwithstanding the provisions of Section 2271.1, an additional levy made prior to January 1, 1976, pursuant to the provisions of Section 2271 to pay
California Revenue And Taxation Code Section 2271.2
The Controller shall issue, and shall revise, as needed, advisory guidelines to assist local agencies in determining when an additional property tax...
California Revenue And Taxation Code Section 2272
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2273
(a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2273.1
The provisions of Section 2273 shall apply to a contract or lease signed after January 1, 1973, if a local agency, in anticipation of such contract,...
California Revenue And Taxation Code Section 2273.2
If, prior to January 1, 1973, a local agency was a party to any contract or lease, the terms of which provide (1) that the local agency shall make...
California Revenue And Taxation Code Section 2274
(a) In the event of an emergency which constitutes a danger to the public health, safety or welfare, or of a general disaster, which requires a local
California Revenue And Taxation Code Section 2275
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2276
A local agency to which Section 2267 is applicable, may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate...
California Revenue And Taxation Code Section 2277
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2278
In the event that a local agency is required to pay or is authorized to collect any fees, assessments, charges or obligations as a term or condition...
California Revenue And Taxation Code Section 2279.1
A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter for...
California Revenue And Taxation Code Section 2280
A special district may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2280.01
(a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter...
California Revenue And Taxation Code Section 2280.1
A city may levy, or have levied on its behalf, a rate in addition to the maximum tax rate established pursuant to this chapter in order to comply...
California Revenue And Taxation Code Section 2285
For the purposes of this article, the term "qualified voter of the local agency" means a voter who meets the specific qualifications, if any, set...
California Revenue And Taxation Code Section 2286
(a) No local agency formed after the effective date of this chapter shall levy, or have levied on its behalf, any property tax rate, except an...
California Revenue And Taxation Code Section 2287.5
Whenever a local agency is formed without an election, there may be submitted to the agency declaring the formation, at the time of formation or...
California Revenue And Taxation Code Section 2288
A maximum property tax rate election held by a local agency formed under a law that does not provide a procedure for elections shall be conducted by...
California Revenue And Taxation Code Section 2289
Whenever possible, elections to approve maximum property tax rates shall be consolidated with other elections. In the event that an election to...
California Revenue And Taxation Code Section 2295
As used in this article "governmental reorganization" means any formation of, annexation to, detachment from, consolidation of, dissolution of, or...
California Revenue And Taxation Code Section 2296
Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum property tax rate for any local agency whose...
California Revenue And Taxation Code Section 2297
In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a...
California Revenue And Taxation Code Section 2298
In the event that a governmental reorganization makes it necessary or desirable for a local agency to exceed the maximum property tax rate provided...
California Revenue And Taxation Code Section 2299
In the event than an election is required in order to approve and effectuate a governmental reorganization, the impartial analysis of the...
California Revenue And Taxation Code Section 2305
As used in this article "functional consolidation" means the transfer, from one local agency to another, of both of the following: (1) the...
California Revenue And Taxation Code Section 2306
Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affected by such functional consolidation shall be...
California Revenue And Taxation Code Section 2307
The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this section. Such reduction shall be
California Revenue And Taxation Code Section 2308
The maximum property tax rate for a local agency assuming the responsibility for providing a program or service and for levying a tax to pay the cost
California Revenue And Taxation Code Section 2309
Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shall only be made in the first full fiscal year...
California Revenue And Taxation Code Section 2325
Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each local agency shall report to the Controller, on a
California Revenue And Taxation Code Section 2325.1
In the event that the Controller determines that an error has occurred in establishing a property tax rate levied pursuant to any provision of this...
California Revenue And Taxation Code Section 2326
If a local agency fails to file the report required by Section 2325 by October 15, the Controller, in the succeeding fiscal year, shall reduce by 10...
California Revenue And Taxation Code Section 2501
Taxes shall be paid only in the mediums permitted by this chapter.
California Revenue And Taxation Code Section 2502
Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. The tax collector shall have the right to refuse...
California Revenue And Taxation Code Section 2503
A tax levied for a special purpose shall be paid in such funds as may be directed.
California Revenue And Taxation Code Section 2503.1
As used in this division, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar...
California Revenue And Taxation Code Section 2503.2
(a) The tax collector for any city, county, or city and county may, in his or her discretion, accept electronic funds transfers in payment for a...
California Revenue And Taxation Code Section 2504
As used in this division, "negotiable paper" means checks, drafts, and money orders.
California Revenue And Taxation Code Section 2505
(a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper
California Revenue And Taxation Code Section 2506
The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the...
California Revenue And Taxation Code Section 2507
The officer accepting negotiable paper may deposit it daily with a bank for collection and receive from the bank cashier's checks in an amount equal...
California Revenue And Taxation Code Section 2508
If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any requirement of this division, the bank shall...
California Revenue And Taxation Code Section 2509
If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its acceptance...
California Revenue And Taxation Code Section 2509.1
Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may...
California Revenue And Taxation Code Section 2510
When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a
California Revenue And Taxation Code Section 2511
By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment of
California Revenue And Taxation Code Section 2511.1
(a) As used in this section: (1) "Credit card" means any card, plate, coupon book, or other credit device existing for the purpose of being used...
California Revenue And Taxation Code Section 2512
(a) If a remittance to cover a payment required by law to be made to a taxing agency prior to a specified date and hour is (a) deposited in the...
California Revenue And Taxation Code Section 2513
If an application, tax statement or claim for credit or refund required by law to be filed with a taxing agency on or before a specified date is...
California Revenue And Taxation Code Section 2514
(a) Upon receipt of a certificate of eligibility described in Section 20602, Section 20639.6, or Section 20640.6 signed by the claimant, the...
California Revenue And Taxation Code Section 2515
(a) Upon receipt of a "notice of lien for postponed property taxes" from the tax collector, the assessor shall immediately: (1) Enter, on the...
California Revenue And Taxation Code Section 2516
Upon the failure of a transferee to file a change in ownership statement required by Section 480, the assessor or the auditor shall immediately enter
California Revenue And Taxation Code Section 2601
(a) On or before the fourth Monday in September, the auditor shall deliver the secured roll to the tax collector, with an affixed affidavit,...
California Revenue And Taxation Code Section 2602
The tax collector shall collect all property taxes.
California Revenue And Taxation Code Section 2603
At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon,...
California Revenue And Taxation Code Section 2604
When property the taxes on which are to be collected by the tax collector is placed on the roll after it has been delivered to the tax collector, the
California Revenue And Taxation Code Section 2605
The following taxes on the secured roll are due and payable November 1: (a) All taxes on personal property. (b) Half the taxes on real...
California Revenue And Taxation Code Section 2606
The second half of taxes on real property on the secured roll is due and payable February 1.
California Revenue And Taxation Code Section 2607
The entire tax on real property may be paid when the first installment is due and payable or at any time thereafter until the properties on the...
California Revenue And Taxation Code Section 2607.1
Upon authorization of the board of supervisors, the tax collector shall accept payment of the second installment of the tax on real property at a...
California Revenue And Taxation Code Section 2608
The tax collector may fix a date preceding the due date when payments may be made.
California Revenue And Taxation Code Section 2609
On or before the day when taxes are payable the tax collector shall publish a notice specifying: (a) The dates when taxes on the secured roll will
California Revenue And Taxation Code Section 2610
The notice shall be published once a week for two weeks in a newspaper, if there is one published in the county, or, if none, by posting it in three...
California Revenue And Taxation Code Section 2610.5
Annually, on or before November 1, the tax collector shall mail or electronically transmit a county tax bill or a copy thereof for every property on...
California Revenue And Taxation Code Section 2610.6
When the tax collector sends a tax bill to any person respecting property which has been assessed to another and who has the power, pursuant to...
California Revenue And Taxation Code Section 2611
A notice shall be printed on all tax bills specifying that if taxes are unpaid, it will be necessary as provided by law to pay: (a) Delinquency...
California Revenue And Taxation Code Section 2611.1
Any county department, officer, or employee charged by law with the collection of any county tax assessment, penalty or cost, license fees or money...
California Revenue And Taxation Code Section 2611.2
The application for a discharge of accountability shall include: (a) A statement of the nature of the amount owing. (b) The names of the...
California Revenue And Taxation Code Section 2611.3
The board of supervisors may make an order discharging the department, officer, or employee, from further accountability and direct the county...
California Revenue And Taxation Code Section 2611.4
Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the...
California Revenue And Taxation Code Section 2611.5
At the option of a county and when authorized by resolution of the board of supervisors pursuant to Article 4 (commencing with Section 29370) of ...
California Revenue And Taxation Code Section 2611.6
The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement...
California Revenue And Taxation Code Section 2611.7
(a) Upon the written request of a taxpayer made no later than September 1, a tax collector who has adopted this section pursuant to paragraph (4) of...
California Revenue And Taxation Code Section 2612
On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default. The tax bill may contain language...
California Revenue And Taxation Code Section 2612.5
The tax collector shall issue separate tax bills for tax-defaulted property and property which is not tax delinquent. Where tax-defaulted property
California Revenue And Taxation Code Section 2612.6
The auditor shall enter the descriptions and the separate valuations on the roll in lieu of the original assessment, shall compute the taxes and...
California Revenue And Taxation Code Section 2613
All taxes shall be paid at the tax collector's office unless the board of supervisors, upon recommendation of the tax collector and on or before the...
California Revenue And Taxation Code Section 2614
The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.
California Revenue And Taxation Code Section 2614.5
The tax collector may, when approved by resolution of the board of supervisors of such county, adopt a procedure showing the fact and date of payment
California Revenue And Taxation Code Section 2615
Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give...
California Revenue And Taxation Code Section 2615.5
When the county sends a tax bill or copy thereof to any homeowner who received the homeowners' exemption in the immediately preceding year, except...
California Revenue And Taxation Code Section 2615.6
When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior...
California Revenue And Taxation Code Section 2616
Not less than once every 12 months and on dates approved by the auditor, the tax collector shall account to the auditor for all moneys collected...
California Revenue And Taxation Code Section 2617
All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a...
California Revenue And Taxation Code Section 2618
The second half of taxes on real property, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and...
California Revenue And Taxation Code Section 2619
If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close of business, whichever is
California Revenue And Taxation Code Section 2621
After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) for preparing...
California Revenue And Taxation Code Section 2623
Prior to February 1st, the auditor shall: (a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid. ...
California Revenue And Taxation Code Section 2624
After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical...
California Revenue And Taxation Code Section 2626
On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll is
California Revenue And Taxation Code Section 2627
Within three days after this settlement, the auditor shall: (a) Compute and enter the penalties and costs on the delinquent roll. (b) Charge...
California Revenue And Taxation Code Section 2628
Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent...
California Revenue And Taxation Code Section 2629
The auditor shall then administer an oath to the tax collector, to be written and subscribed on the delinquent roll, that all property on the...
California Revenue And Taxation Code Section 2630
The auditor shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him.
California Revenue And Taxation Code Section 2631
If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount...
California Revenue And Taxation Code Section 2632
If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount
California Revenue And Taxation Code Section 2633
The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may...
California Revenue And Taxation Code Section 2634
The roll or delinquent roll or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the...
California Revenue And Taxation Code Section 2635
When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the...
California Revenue And Taxation Code Section 2635.5
Notwithstanding any other provision of law, with the exception of Chapter 2.3 (commencing with Section 2780) of Part 5, the tax collector may apply...
California Revenue And Taxation Code Section 2636
Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax...
California Revenue And Taxation Code Section 2700
Notwithstanding Sections 2605, 2606, 2607, 2617, 2618, 2621, and 2624, if so ordered by a resolution of the board of supervisors of any county, this...
California Revenue And Taxation Code Section 2700.1
Notwithstanding the provisions of any other law, any tax, assessment, fee or charge to become a lien on land and to be collected with county taxes or
California Revenue And Taxation Code Section 2701
Half the taxes on real and personal property on the secured roll are due November 1st, and if the amount is not evenly divisible by two, the odd cent
California Revenue And Taxation Code Section 2702
The second half of taxes on real and personal property on the secured roll is due February 1st.
California Revenue And Taxation Code Section 2703
The entire tax on the secured roll may be paid when the first half is due. The first half may be paid separately when the first half is due or at...
California Revenue And Taxation Code Section 2704
All taxes due November 1, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on December 10, and thereafter a...
California Revenue And Taxation Code Section 2705
The second half of taxes on the secured roll, if unpaid, is delinquent at 5 p.m., or the close of business, whichever is later, on April 10, and...
California Revenue And Taxation Code Section 2705.5
If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close of business, whichever is
California Revenue And Taxation Code Section 2706
After the second installment of taxes on the secured roll is delinquent, the tax collector shall collect a cost of ten dollars ($10) for preparing...
California Revenue And Taxation Code Section 2707
After the second half of taxes on the secured roll is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical...
California Revenue And Taxation Code Section 2708
Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax...
California Revenue And Taxation Code Section 2780
The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated...
California Revenue And Taxation Code Section 2780.5
For purposes of this chapter, "replicated payment" means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a...
California Revenue And Taxation Code Section 2781
If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax...
California Revenue And Taxation Code Section 2782
If a replicated tax payment is not returned to the tendering party within 60 days as provided in this chapter, the county shall, in addition to...
California Revenue And Taxation Code Section 2783
The provisions of this chapter shall not be construed as prohibiting a tax collector's exercise of reasonable judgment in applying a payment for...
California Revenue And Taxation Code Section 2801
It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien...
California Revenue And Taxation Code Section 2802
For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided...
California Revenue And Taxation Code Section 2811
Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The amount computed by...
California Revenue And Taxation Code Section 2812
The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid to...
California Revenue And Taxation Code Section 2821
Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of
California Revenue And Taxation Code Section 2823
(a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel. The sum of the
California Revenue And Taxation Code Section 2824
The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall
California Revenue And Taxation Code Section 2825
If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the...
California Revenue And Taxation Code Section 2826
If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of...
California Revenue And Taxation Code Section 2827
The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the parcel...
California Revenue And Taxation Code Section 2851
It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll...
California Revenue And Taxation Code Section 2852
The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors adopted on or before August...
California Revenue And Taxation Code Section 2853
When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the delinquent...
California Revenue And Taxation Code Section 2855
Annually, on or before June 1st, the auditor shall (a) Compute and enter the delinquent penalties and costs on the secured roll. (b) Charge the
California Revenue And Taxation Code Section 2856
Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent...
California Revenue And Taxation Code Section 2857
The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the secured...
California Revenue And Taxation Code Section 2858
The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amount, and have a final settlement with him.
California Revenue And Taxation Code Section 2859
If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.
California Revenue And Taxation Code Section 2860
If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount
California Revenue And Taxation Code Section 2861
The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may...
California Revenue And Taxation Code Section 2862
The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of
California Revenue And Taxation Code Section 2901
Taxes on unsecured property are due on the lien date.
California Revenue And Taxation Code Section 2902
The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record
California Revenue And Taxation Code Section 2903
The tax collector shall collect taxes on unsecured property.
California Revenue And Taxation Code Section 2905
In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the
California Revenue And Taxation Code Section 2909.1
To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector, as soon
California Revenue And Taxation Code Section 2910.1
The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the...
California Revenue And Taxation Code Section 2910.5
When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax...
California Revenue And Taxation Code Section 2910.7
Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral...
California Revenue And Taxation Code Section 2913
The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods: (a) By marking the fact and date of...
California Revenue And Taxation Code Section 2921.5
Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the "secured roll" to the...
California Revenue And Taxation Code Section 2922
(a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on August 31 and...
California Revenue And Taxation Code Section 2922.5
Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to
California Revenue And Taxation Code Section 2923
Any tax collector charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of...
California Revenue And Taxation Code Section 2927
The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.
California Revenue And Taxation Code Section 2927.1
The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is...
California Revenue And Taxation Code Section 2927.2
Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an
California Revenue And Taxation Code Section 2927.3
Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon...
California Revenue And Taxation Code Section 2927.4
Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner as...
California Revenue And Taxation Code Section 2927.5
The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie...
California Revenue And Taxation Code Section 2927.6
Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax...
California Revenue And Taxation Code Section 2927.7
Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided...
California Revenue And Taxation Code Section 2928
Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer
California Revenue And Taxation Code Section 2928.1
Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became...
California Revenue And Taxation Code Section 2951
Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee: (a)...
California Revenue And Taxation Code Section 2952
A record shall be kept of the property seized and sold.
California Revenue And Taxation Code Section 2953
Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax
California Revenue And Taxation Code Section 2953.1
Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections...
California Revenue And Taxation Code Section 2954
(a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in the...
California Revenue And Taxation Code Section 2955
If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs,...
California Revenue And Taxation Code Section 2956
In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any...
California Revenue And Taxation Code Section 2957
Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the county, or by posting in...
California Revenue And Taxation Code Section 2958
The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs. Costs include but...
California Revenue And Taxation Code Section 2959
Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold. Prior to
California Revenue And Taxation Code Section 2960
On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.
California Revenue And Taxation Code Section 2961
Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed the excess...
California Revenue And Taxation Code Section 2962
The unsold portion of any property may be left at the place of sale at the risk of the owner.
California Revenue And Taxation Code Section 2963
Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation...
California Revenue And Taxation Code Section 3002
If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in which...
California Revenue And Taxation Code Section 3003
Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax...
California Revenue And Taxation Code Section 3004
In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima...
California Revenue And Taxation Code Section 3005
When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the...
California Revenue And Taxation Code Section 3006
(a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become delinquent...
California Revenue And Taxation Code Section 3007
Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured...
California Revenue And Taxation Code Section 3101
If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the...
California Revenue And Taxation Code Section 3102
The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the
California Revenue And Taxation Code Section 3103
An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder of any...
California Revenue And Taxation Code Section 3104
Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional...
California Revenue And Taxation Code Section 3104.5
In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other costs incurred to
California Revenue And Taxation Code Section 3105
Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this...
California Revenue And Taxation Code Section 3106
Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecured roll in the same manner as execution may issue
California Revenue And Taxation Code Section 3107
(a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the judgment is recorded in the office of the county...
California Revenue And Taxation Code Section 3201
Upon being directed by the Controller to sell a residential dwelling, pursuant to Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division
California Revenue And Taxation Code Section 3202
The warrant shall be recorded in the county in which the real property is located in such manner as will impart constructive notice of its...
California Revenue And Taxation Code Section 3203
The Department of General Services shall pay or advance to the sheriff or marshal, the same fees, commissions, and expenses as are provided by law...
California Revenue And Taxation Code Section 3204
The fees, commissions, and expenses incurred by the Department of General Services in the issuance, recordation, and enforcement of the warrant for...
California Revenue And Taxation Code Section 3205
(a) The county tax collector may, within 30 days after the delinquency date, give written notice to the owners of all property tax delinquent vessels
California Revenue And Taxation Code Section 3351
(a) Annually, on or before June 8, the tax collector shall publish a notice of impending default for failure to pay taxes on real property, except...
California Revenue And Taxation Code Section 3352
The notice shall be in the form of an affidavit and shall show: (a) That unless paid, the amount due shall be in default. (b) The time at which
California Revenue And Taxation Code Section 3353
Publication shall be made pursuant to Section 6063 of the Government Code in the county. If no newspaper of general circulation is published in the...
California Revenue And Taxation Code Section 3361
Annually, on or before June 8th, the tax collector shall publish a notice of power and intent to sell all property that will be tax defaulted for one
California Revenue And Taxation Code Section 3362
The published notice shall show: (a) The date of the notice. (b) (1) That on July 1, five years or more will have elapsed since the property...
California Revenue And Taxation Code Section 3363
Except as provided in Article 1.8 (commencing with Section 3381) of this chapter, the publication shall be made pursuant to Section 6063 of the...
California Revenue And Taxation Code Section 3364
Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached...
California Revenue And Taxation Code Section 3365
After the first publication of the notice and not less than 21 days nor more than 35 days before July 1, the tax collector shall send by registered...
California Revenue And Taxation Code Section 3366
The mailed notice shall show the same information required for the published notice in Section 3362. A copy of the published notice may be mailed in
California Revenue And Taxation Code Section 3371
(a) Annually, on or before September 8, the tax collector shall publish the affidavit that the real property on which the taxes, assessments,...
California Revenue And Taxation Code Section 3372
The notice shall show: (a) The affidavit of tax default. (b) The fact that the real property may be redeemed by the payment of the amount of...
California Revenue And Taxation Code Section 3373
Except as provided in Article 1.8 (commencing with Section 3381), the publication shall be made pursuant to Section 6063 of the Government Code in...
California Revenue And Taxation Code Section 3374
Immediately after the publication is completed, the tax collector shall file with the county recorder a copy of the publication and an attached...
California Revenue And Taxation Code Section 3375
The tax collector shall notify the Controller, in such manner as the Controller shall direct, of all property subject to a "Notice of Lien for...
California Revenue And Taxation Code Section 3381
In each county where the tax collector or, if the county is a chartered county, the board of supervisors determines that the public interest,...
California Revenue And Taxation Code Section 3382
Annually, the board of supervisors shall let the contracts for publication of the published delinquent list, or the published notice of power and...
California Revenue And Taxation Code Section 3383
The contracts for the publications shall include the publication of the proper portion of the published list and all other items relating to that...
California Revenue And Taxation Code Section 3384
The board of supervisors may provide by order for mailing to each assessee on the published delinquent list a copy of the items delinquent assessed...
California Revenue And Taxation Code Section 3385
In ordering mailing of a copy of items delinquent, the board of supervisors may do either of the following: (a) Authorize the tax collector to...
California Revenue And Taxation Code Section 3436
At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which...
California Revenue And Taxation Code Section 3437
The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured roll. If June 30 falls
California Revenue And Taxation Code Section 3438
If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared in...
California Revenue And Taxation Code Section 3439
In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately...
California Revenue And Taxation Code Section 3441
Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any...
California Revenue And Taxation Code Section 3442
Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor...
California Revenue And Taxation Code Section 3443
The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of the declaration of...
California Revenue And Taxation Code Section 3443.5
In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact and date of the declaration of default may be...
California Revenue And Taxation Code Section 3444
If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as if in...
California Revenue And Taxation Code Section 3451
The tax collector may, in his or her discretion, accept any method of payment authorized by Section 2502, 2503.2, or 2504 in payment for...
California Revenue And Taxation Code Section 3452
The acceptance of negotiable paper constitutes payment for tax-defaulted property and tax-defaulted property sold at public auction as of the date of
California Revenue And Taxation Code Section 3455
If any negotiable paper is not paid on due presentation for any reason, any record of payment made on any official record because of its acceptance...
California Revenue And Taxation Code Section 3456
(a) If any part of a bid that was accepted by the tax collector is not paid when due, the county shall have a claim against the bidder for the actual
California Revenue And Taxation Code Section 3691
(a) (1) (A) Five years or more, or three years or more in the case of nonresidential commercial property, after the property has become tax...
California Revenue And Taxation Code Section 3691.1
The tax collector shall execute a notice whenever a parcel becomes subject to the power of sale set forth in Section 3691 on a form prescribed by the
California Revenue And Taxation Code Section 3691.2
The notice shall specify: (a) A statement that five years or more have elapsed since the taxes or assessments on the parcel were declared in...
California Revenue And Taxation Code Section 3691.3
By June 15 of the year property is to become subject to a power of sale under Section 3691, the assessor shall furnish to the tax collector a metes...
California Revenue And Taxation Code Section 3691.4
The notice shall be recorded with the county recorder. After recordation, the notice shall be forwarded to the tax collector. The recorder shall...
California Revenue And Taxation Code Section 3691.5
The tax collector shall file the notice in his or her office and keep a record to show the subsequent disposition of the property.
California Revenue And Taxation Code Section 3691.6
Upon request of the Controller, the tax collector shall report the disposition of all tax-defaulted parcels subject to tax collections power to sell...
California Revenue And Taxation Code Section 3692
(a) The tax collector shall attempt to sell tax-defaulted property, as provided in this chapter, within four years of the time that the property...
California Revenue And Taxation Code Section 3692.1
Notwithstanding any other provision of law, for purposes of this chapter, all of the following apply: (a) "Close of auction" means the date and...
California Revenue And Taxation Code Section 3692.2
A public auction conducted by electronic media, including the Internet, to sell property under this chapter shall have at least the following...
California Revenue And Taxation Code Section 3692.3
(a) All property sold under this chapter is offered and sold as is. (b) The state, the county, and an employee of these entities acting in the...
California Revenue And Taxation Code Section 3692.4
(a) Notwithstanding any other provision of law, any county, city, city and county, or any nonprofit organization as defined in Section 3772.5, may...
California Revenue And Taxation Code Section 3693
(a) With the exception of the sealed bid sale procedures authorized under Section 3692, all sales pursuant to this chapter shall be at public auction
California Revenue And Taxation Code Section 3693.1
Notwithstanding Section 3693, the tax collector may make the sale of any property sold under this chapter a cash or deferred-payment transaction. If...
California Revenue And Taxation Code Section 3694
A sale under this chapter shall take place only if approved by the board of supervisors.
California Revenue And Taxation Code Section 3695
If the governing body of any taxing agency does not, before the date of the sale, file with the tax collector and the board of supervisors certified...
California Revenue And Taxation Code Section 3695.3
As used in Section 3695, "assessments" does not include assessments which were, at the time of the declaration of default or sale to the taxing...
California Revenue And Taxation Code Section 3695.4
In addition to the provisions in Section 3695 relative to objections to sales, the state or city or any taxing agency or revenue district may file...
California Revenue And Taxation Code Section 3695.5
In addition to the provisions of Sections 3695 and 3695.4 relative to objections to sales, any nonprofit organization may file with the county tax...
California Revenue And Taxation Code Section 3698
To make any sale under this chapter, the tax collector shall transmit a notice to the board of supervisors, stating: (a) His intention to make a...
California Revenue And Taxation Code Section 3698.5
(a) Except as provided in Section 3698.7, the minimum price at which property may be offered for sale pursuant to this chapter shall be an amount not
California Revenue And Taxation Code Section 3698.7
(a) With respect to property for which a property tax welfare exemption has been granted and that has become tax defaulted, the minimum price at...
California Revenue And Taxation Code Section 3698.8
The tax collector, upon the recommendation of county counsel, may remove a parcel from the tax sale if it is deemed the removal is in the best...
California Revenue And Taxation Code Section 3700
Upon providing notice to the board of supervisors as required by Section 3698, the tax collector shall forward one copy to the clerk or secretary of...
California Revenue And Taxation Code Section 3700.5
Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale to the Controller. ...
California Revenue And Taxation Code Section 3701
Not less than 45 days nor more than 120 days before the proposed sale, the tax collector shall send notice of the proposed sale by certified mail...
California Revenue And Taxation Code Section 3702
The tax collector shall publish the notice of intended sale once a week for three successive weeks in a newspaper of general circulation published in
California Revenue And Taxation Code Section 3703
If in the judgment of the board of supervisors any property to be sold under this chapter will bring at auction less than the cost of publication in...
California Revenue And Taxation Code Section 3704
The notice of intended sale shall include all of the following: (a) The date, time, and place of the intended sale, including the electronic...
California Revenue And Taxation Code Section 3704.5
In addition to the published notice required by Section 3702, the tax collector may advertise the intended sale by any means authorized by the board...
California Revenue And Taxation Code Section 3704.7
(a) In the case of a property that is the primary residence of the last known assessee, as indicated by either a valid homeowner' s exemption on file
California Revenue And Taxation Code Section 3705
Any city or the State or any taxing agency or revenue district may bid on property.
California Revenue And Taxation Code Section 3706
If the property is not redeemed before the close of business on the last business day prior to the date of the sale of the property, the tax...
California Revenue And Taxation Code Section 3706.1
The tax collector may postpone the tax sale or any portion thereof under the following conditions: (a) Notice of any postponement of a public...
California Revenue And Taxation Code Section 3707
(a) (1) The right of redemption terminates at the close of business on the last business day prior to the date of the sale. (2) If the tax...
California Revenue And Taxation Code Section 3708
On receiving the full purchase price at any sale under this chapter, the tax collector shall, without charge, execute a deed to the purchaser.
California Revenue And Taxation Code Section 3708.1
Upon execution the tax collector shall immediately record the deed with the county recorder and pay the recording fees. Recording of the deed shall...
California Revenue And Taxation Code Section 3708.5
If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed may be issued by the tax collector and recorded with...
California Revenue And Taxation Code Section 3709
The county clerk shall take acknowledgment of the deed without charge.
California Revenue And Taxation Code Section 3710
In addition to the usual provisions of a deed conveying real property, the deed shall specify all of the following: (a) That the legally levied...
California Revenue And Taxation Code Section 3711
Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment...
California Revenue And Taxation Code Section 3712
The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except: (a) Any lien for installments of...
California Revenue And Taxation Code Section 3713
It is hereby declared to be the policy of the state and the intent of the provisions of this code, that the final tax deed or deeds of all taxing...
California Revenue And Taxation Code Section 3716
Within 10 days after the sale, the tax collector shall report to the assessor the following: (a) The name of the purchaser. (b) The date the...
California Revenue And Taxation Code Section 3718
The tax collector shall deposit the money received from the sale like tax collections and shall immediately transmit a report of sale to the county...
California Revenue And Taxation Code Section 3719
The amount of the cost of advertising the sale, including but not limited to the published notice required by Section 3702, shall be deposited in the
California Revenue And Taxation Code Section 3720
On receipt of the duplicate report of sale, the auditor shall mail a copy of it to the secretary or clerk of the governing board of each taxing...
California Revenue And Taxation Code Section 3721
On receipt of the notice for claims, the governing board of each taxing agency, not also a revenue district, having taxes or assessments levied on...
California Revenue And Taxation Code Section 3722
As soon as practicable after the expiration of the time for filing claims, the county auditor shall present all share claims received by him to the...
California Revenue And Taxation Code Section 3723
If the board of supervisors dispute the correctness of any share claim, the money received from the sale of the parcel involved in the disputed claim
California Revenue And Taxation Code Section 3724
If the share claims are correct or if settlement is made of all disputed claims relating to any parcel, the board of supervisors shall order the...
California Revenue And Taxation Code Section 3725
A proceeding based on alleged invalidity or irregularity of any proceedings instituted under this chapter can only be commenced within one year after
California Revenue And Taxation Code Section 3726
A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding...
California Revenue And Taxation Code Section 3727
Whenever property has been purchased at tax sale, the purchaser or any other person claiming through the purchaser may bring suit to quiet title to...
California Revenue And Taxation Code Section 3728
Before holding any tax deed heretofore or hereafter given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3...
California Revenue And Taxation Code Section 3728.1
If the amount required to be paid in accordance with Section 3728 of this code is not paid within such six months, the court shall order a new tax...
California Revenue And Taxation Code Section 3729
(a) When a court holds a tax deed given under this chapter or Chapter 8 (commencing with Section 3771), former Chapter 3 (commencing with Section...
California Revenue And Taxation Code Section 3731
(a) When a tax deed to a purchaser of property sold by the tax collector pursuant to this part is recorded and it is determined that the property...
California Revenue And Taxation Code Section 3731.1
The board of supervisors of any county may, by resolution, authorize any county officer to perform on its behalf any act required or authorized to be
California Revenue And Taxation Code Section 3771
As used in this chapter, "taxes" includes assessments.
California Revenue And Taxation Code Section 3772
As used in this chapter, "taxing agency" includes a county treasurer acting as trustee for a reclamation district and the "governing body" of a...
California Revenue And Taxation Code Section 3772.5
For purposes of this chapter: (a) "Low-income persons" means persons and families of low or moderate income, as defined by Section 50093 of the...
California Revenue And Taxation Code Section 3773
Whenever property becomes subject to a power of sale pursuant to Section 3691 for taxes, including taxes levied by a city or any taxing agency or for
California Revenue And Taxation Code Section 3774
The State has all the rights under this chapter of a taxing agency to which property has been deeded for taxes.
California Revenue And Taxation Code Section 3775
Whenever the county or the State is the purchaser the price shall be agreed upon between the county board of supervisors and the State Controller and
California Revenue And Taxation Code Section 3776
Notwithstanding anything to the contrary, no parcel for which a tax certificate has been sold and not canceled shall be sold or deeded to any taxing...
California Revenue And Taxation Code Section 3791
Whenever property tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined in...
California Revenue And Taxation Code Section 3791.3
Whenever property has been tax defaulted for five years or more, or three years or more in the case of nonresidential commercial property, as defined
California Revenue And Taxation Code Section 3791.4
(a) When residential or vacant property has been tax defaulted for five years or more, or three years or more after the property has become...
California Revenue And Taxation Code Section 3791.5
Any agreement under this chapter may include a provision for payment to the county treasurer while the property is in public ownership and rented,...
California Revenue And Taxation Code Section 3792
If property tax defaulted for more than five years, or more than three years in the case of nonresidential commercial property, as defined in Section
California Revenue And Taxation Code Section 3793
Any agreement under this article may: (a) Cover any tax-defaulted property without regard to the boundaries of the parcels which were assessed.
California Revenue And Taxation Code Section 3793.1
(a) The sales price of any property sold under this article shall include, at a minimum, the amounts of all of the following: (1) All defaulted...
California Revenue And Taxation Code Section 3794
No option to purchase property under this article shall be given for longer than three years.
California Revenue And Taxation Code Section 3794.3
A sale under this chapter shall take place only if approved by the board of supervisors.
California Revenue And Taxation Code Section 3795
The agreement shall be submitted to the Controller. If he or she does not approve the agreement, he or she shall return the agreement to each party...
California Revenue And Taxation Code Section 3795.5
In the case of an agreement involving a nonprofit organization, the board of supervisors may establish conditions of sale, including reporting, to...
California Revenue And Taxation Code Section 3796
By written authorization, the Controller shall then direct the county tax collector to cause notice of the agreement to be given.
California Revenue And Taxation Code Section 3797
The notice of agreement shall state: (a) A description of the property substantially as described in the agreement. (b) The name of the last...
California Revenue And Taxation Code Section 3798
The notice of agreement shall be published once a week for three successive weeks in a newspaper of general circulation published in the county, or,...
California Revenue And Taxation Code Section 3798.1
If in the judgment of the board of supervisors any property to be sold under this chapter would bring at auction less than the cost of publication in
California Revenue And Taxation Code Section 3799
The tax collector shall mail a copy of the notice not less than 45 nor more than 60 days prior to the effective date of the agreement, by registered...
California Revenue And Taxation Code Section 3800
The cost of giving the notice of agreement shall be paid by the taxing agency or nonprofit organization by which the property is to be or may be...
California Revenue And Taxation Code Section 3801
An affidavit showing that the notice of agreement has been given as prescribed shall be filed in the office of the county tax collector.
California Revenue And Taxation Code Section 3802
The agreement shall become effective no sooner than 5:01 p.m. on the 21st day after the first publication of the notice of agreement.
California Revenue And Taxation Code Section 3803
If not previously terminated, all rights to redeem the property shall terminate on the date and at the time the agreement becomes effective. If all...
California Revenue And Taxation Code Section 3804
(a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property as to
California Revenue And Taxation Code Section 3804.2
If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall be issued by the tax collector and recorded with
California Revenue And Taxation Code Section 3805
In addition to the usual provisions of a deed conveying real property, the deed shall specify: (a) That the real property was subject to a power...
California Revenue And Taxation Code Section 3806
Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as...
California Revenue And Taxation Code Section 3808
Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.5,...
California Revenue And Taxation Code Section 3809
A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year...
California Revenue And Taxation Code Section 3810
A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be...
California Revenue And Taxation Code Section 3811
On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall report the following to the Controller, the...
California Revenue And Taxation Code Section 3813
The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on which the property...
California Revenue And Taxation Code Section 3841
If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for taxes to two or more taxing agencies, any one or...
California Revenue And Taxation Code Section 3950
Whenever tax-defaulted property has been purchased at tax sale, including purchases made under Chapter 8 (commencing with Section 3771), and all...
California Revenue And Taxation Code Section 3951
The complaint shall include as defendants to the action, all persons who are known to plaintiff or who appear of record to have some interest in or...
California Revenue And Taxation Code Section 3952
The complaint may further include as defendants persons unknown to plaintiff who claim any right, interest, lien, or claim on the land or cloud upon...
California Revenue And Taxation Code Section 3953
All unknown defendants, except unknown defendants owning a special assessment, shall be described in the complaint, as follows: "Also all other...
California Revenue And Taxation Code Section 3954
Unknown defendants owning or claiming an interest in a special assessment shall be described in the complaint, as follows: "The owner or any person...
California Revenue And Taxation Code Section 3955
Whenever unknown defendants owning or claiming an interest in special assessments are made parties defendant, the following persons shall also be...
California Revenue And Taxation Code Section 3956
Within 10 days after the filing of the complaint, plaintiff shall file or cause to be filed in the office of the county recorder of the county where...
California Revenue And Taxation Code Section 3957
Any summons that is issued shall contain the matters required by Section 412.20 of the Code of Civil Procedure, and in addition, a description of the
California Revenue And Taxation Code Section 3958
Within 30 days after the issuance of the summons, the plaintiff shall post, or cause to be posted, a copy thereof in a conspicuous place on the...
California Revenue And Taxation Code Section 3959
All known defendants shall be served in the manner provided by law for the service of a summons in a civil action.
California Revenue And Taxation Code Section 3960
All unknown defendants shall be served by publication as provided for in Section 415.50 of the Code of Civil Procedure, but it must appear by...
California Revenue And Taxation Code Section 3961
All unknown defendants served by publication shall have the same rights as are provided by law for other defendants upon whom personal service or...
California Revenue And Taxation Code Section 3962
No decree quieting title or establishing the rights of any of the defendants as to the property shall be granted on default of the defendant, unless...
California Revenue And Taxation Code Section 3963
On the trial of the action, the court shall determine the rights of all the parties thereto.
California Revenue And Taxation Code Section 3964
If the court determines that any of the defendants have any right, title, interest, lien or estate in or to the parcel of property involved, the...
California Revenue And Taxation Code Section 3965
If the court orders a sale of the property or a partition thereof, the same shall be made in accordance with the provisions of Title 10.5 (commencing
California Revenue And Taxation Code Section 3966
If the right, title, interest, lien or estate of a known or unknown defendant established by the decree of the court, is based upon a special...
California Revenue And Taxation Code Section 3967
If the court determines that none of the defendants have any right, title, interest, lien or estate in the property, the court shall render its final
California Revenue And Taxation Code Section 3968
The decree, after it has become final, is conclusive against all the persons named in the complaint who have been served and all unknown persons and...
California Revenue And Taxation Code Section 3969
After the judgment has become final, a certified copy thereof shall be delivered to the treasurer. Upon receipt of the copy, he shall cause to be...
California Revenue And Taxation Code Section 3970
The remedy provided in this chapter shall be construed as cumulative and not exclusive of any other remedy, form or right of action or proceeding now
California Revenue And Taxation Code Section 3971
"Treasurer," as used in this chapter, means any person who is the custodian of the funds collected on special assessments and/or has the duty to...
California Revenue And Taxation Code Section 3972
"Special assessment," as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California,...
California Revenue And Taxation Code Section 4101
Tax-defaulted property may be redeemed until the right of redemption is terminated.
California Revenue And Taxation Code Section 4101.5
The tax collector may provide notification of the tax defaulted status of the property to the property owner. This notice is in addition to the...
California Revenue And Taxation Code Section 4102
The amount necessary to redeem shall be paid in lawful money of the United States and is the sum of the following: (a) The total amount of all...
California Revenue And Taxation Code Section 4103
(a) Redemption penalties are the sum of the following: (1) Beginning July 1st of the year of the declaration of tax default, on the declared...
California Revenue And Taxation Code Section 4104
If the property is not on the current roll, the tax collector may do either of the following: (a) Require that the redemptioner pay the current...
California Revenue And Taxation Code Section 4104.3
After the settlement under Section 2630, the delinquent roll, or a photographic copy thereof, shall remain on file in the tax collector's office and...
California Revenue And Taxation Code Section 4105
The tax collector shall be the redemption officer of the county. Application to redeem shall be made to the tax collector.
California Revenue And Taxation Code Section 4105.1
The tax collector shall prepare an estimate of the amount necessary to redeem.
California Revenue And Taxation Code Section 4105.2
When tax-defaulted property is redeemed and upon the request of the redemptioner, the tax collector shall issue a certificate of redemption. With...
California Revenue And Taxation Code Section 4106
The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate. One certificate shall be...
California Revenue And Taxation Code Section 4106.1
With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption
California Revenue And Taxation Code Section 4107
Any redemption certificate may be destroyed by the county tax collector if (a) the destruction has been approved by order of the board of supervisors
California Revenue And Taxation Code Section 4108
(a) Not less than once every 12 months and on dates approved by the auditor the tax collector shall account to the auditor for all moneys collected...
California Revenue And Taxation Code Section 4108.5
(a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years. (b) This section shall...
California Revenue And Taxation Code Section 4109
The tax collector shall note the fact and date of redemption on the margin of each delinquent roll opposite the description of the property. In...
California Revenue And Taxation Code Section 4109.5
If delinquent taxes are paid in installments, the tax collector may stamp or write "See Supplemental Record" on the margin of the delinquent roll, or
California Revenue And Taxation Code Section 4110
The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record...
California Revenue And Taxation Code Section 4112
(a) When tax-defaulted property subject to the notice recorded under Section 3691.4 is redeemed, the tax collector shall collect all of the...
California Revenue And Taxation Code Section 4113
Whenever tax-defaulted property is redeemed, the redemptioner or any other person claiming through the redemptioner may bring suit to quiet title to...
California Revenue And Taxation Code Section 4114
When it can be determined from an inspection of the tax records that the tax collector has erroneously computed the amount necessary to redeem a...
California Revenue And Taxation Code Section 4115
If payment of the redemption deficiency is not made within 30 days following the mailing of the notice or bill required by Section 4114, the...
California Revenue And Taxation Code Section 4116
Any redemption deficiency on account of which the notice or bill required by Section 4114 is not mailed within 4 years after the date of the original
California Revenue And Taxation Code Section 4131
It is hereby declared to be the policy of the state and the intent of this chapter to provide for: (a) The satisfaction and removal of any lien...
California Revenue And Taxation Code Section 4132
For the purposes of this chapter: (a) Improvements are not a parcel separate from the land on which they are situated. (b) An undivided...
California Revenue And Taxation Code Section 4141
Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following: (a) The sum of the amounts computed...
California Revenue And Taxation Code Section 4142
Where delinquent taxes are being paid in installments, and a lien is sought to be satisfied and removed under this chapter, there shall be credited...
California Revenue And Taxation Code Section 4143
(a) Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax...
California Revenue And Taxation Code Section 4151
Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued in order that it may be redeemed under
California Revenue And Taxation Code Section 4153
The county assessor shall determine a separate valuation on the parcel for each of the years for which it was delinquent, and shall determine the...
California Revenue And Taxation Code Section 4154
If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his or her determination of
California Revenue And Taxation Code Section 4155
If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of...
California Revenue And Taxation Code Section 4156
The amount necessary to redeem the parcel is the sum of the following: (a) The amount of defaulted taxes on the parcel. (b) Delinquent...
California Revenue And Taxation Code Section 4157
The amount necessary to redeem the remaining parcel is the sum of the following: (a) The amount of defaulted taxes on the whole assessment less...
California Revenue And Taxation Code Section 4158
Where delinquent taxes are being paid in installments, and a parcel is separately redeemed under this chapter, there shall be credited on the amount...
California Revenue And Taxation Code Section 4159
In all other respects, the redemption shall be made in the ordinary manner.
California Revenue And Taxation Code Section 4186
As used in this chapter, "taxes" includes all taxes and assessments and annual installments of assessments charged on the roll, except for the...
California Revenue And Taxation Code Section 4187
As used in this chapter, "back taxes" means all payments required to be made under any provision of law allowing payment of delinquent taxes in...
California Revenue And Taxation Code Section 4216
As used in this article: (a) "Redemption amount" means the total amount which would be necessary to redeem tax-defaulted property at the time an...
California Revenue And Taxation Code Section 4217
(a) Any person may elect to pay delinquent taxes in installments under this article at any time prior to 5 p.m. on the last business day prior to the
California Revenue And Taxation Code Section 4218
(a) During the time payments are made under this article: (1) The property subject to the installment plan shall not become subject to a power of...
California Revenue And Taxation Code Section 4219
Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption...
California Revenue And Taxation Code Section 4220
In each succeeding fiscal year the redemptioner shall pay all current taxes and penalties coming due in that fiscal year before the delinquency date...
California Revenue And Taxation Code Section 4221
In each succeeding fiscal year the redemptioner shall pay, before the delinquency date of the last installment of current taxes, the sum of the...
California Revenue And Taxation Code Section 4222
If all payments are not made on or before the dates prescribed, the property may become subject to a power of sale pursuant to Section 3691 in the...
California Revenue And Taxation Code Section 4222.5
(a) Notwithstanding any other provision of this article, the tax collector of any county that is designated by the Governor to be in a state of...
California Revenue And Taxation Code Section 4223
Payments under this article are not a redemption or partial redemption.
California Revenue And Taxation Code Section 4225
The redemption certificate for a redemption under this article shall show: (a) The amounts used to arrive at the redemption amount at the time of...
California Revenue And Taxation Code Section 4226
Except as provided in this article, the redemption shall be made in the usual manner.
California Revenue And Taxation Code Section 4336
When property is redeemed on which delinquent taxes have been paid in installments, there shall be credited on the amount necessary to redeem the...
California Revenue And Taxation Code Section 4337
When payment of delinquent taxes in installments on any property was started under any provision of law and payment of delinquent taxes in...
California Revenue And Taxation Code Section 4372
The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form, to be...
California Revenue And Taxation Code Section 4373
Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list...
California Revenue And Taxation Code Section 4374
Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and...
California Revenue And Taxation Code Section 4375
When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract...
California Revenue And Taxation Code Section 4376
The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment,...
California Revenue And Taxation Code Section 4377
Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by...
California Revenue And Taxation Code Section 4378
Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which...
California Revenue And Taxation Code Section 4379
No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not...
California Revenue And Taxation Code Section 4501
The definitions in this chapter shall govern the construction of this part.
California Revenue And Taxation Code Section 4502
"Assigned penalties" means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto...
California Revenue And Taxation Code Section 4503
"Delinquency date" means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760,...
California Revenue And Taxation Code Section 4504
"Secured roll property" means property that remains on the secured roll after taxes thereon have been declared in default.
California Revenue And Taxation Code Section 4505
"Tax certificate" means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521)...
California Revenue And Taxation Code Section 4511
Any county may, upon the recommendation of the tax collector, and by resolution of the board of supervisors of that county adopted during the fiscal...
California Revenue And Taxation Code Section 4512
In each county that elects to sell tax certificates, there shall be created a Tax Certificate Redemption Fund. Moneys in the Tax Certificate...
California Revenue And Taxation Code Section 4513
Nothing in this part shall reduce, change, affect, or otherwise alter the rights of any property owner or taxpayer that exist in the absence of this...
California Revenue And Taxation Code Section 4521
Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax...
California Revenue And Taxation Code Section 4522
For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of
California Revenue And Taxation Code Section 4523
The proceeds from the sale of a tax certificate shall be applied as follows: (a) (1) To the Tax Certificate Redemption Fund, in an amount equal to
California Revenue And Taxation Code Section 4524
(a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the...
California Revenue And Taxation Code Section 4525
The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by canceling that tax
California Revenue And Taxation Code Section 4526
A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is...
California Revenue And Taxation Code Section 4527
(a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, an amount equal...
California Revenue And Taxation Code Section 4528
(a) (1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated...
California Revenue And Taxation Code Section 4529
The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date of the...
California Revenue And Taxation Code Section 4530
Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held in...
California Revenue And Taxation Code Section 4531
(a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed.
California Revenue And Taxation Code Section 4651
Unless the context otherwise requires, as used in this part, "fund" includes: (a) A revenue district. (b) A taxing agency. (c) Annual...
California Revenue And Taxation Code Section 4651.2
Unless otherwise provided by law, any amount distributed to the State pursuant to this part shall be deposited in the State General Fund.
California Revenue And Taxation Code Section 4651.4
The county treasurer and the county auditor shall each keep an accurate account of money received which is to be distributed and shall, at the time...
California Revenue And Taxation Code Section 4653
As used in this chapter, "taxes" includes all taxes, assessments, installments of assessments charged on the current secured roll, and payments in...
California Revenue And Taxation Code Section 4653.2
The county auditor may receive and distribute payments in lieu of taxes, other than city taxes, on property which belongs to the United States and is
California Revenue And Taxation Code Section 4653.4
Taxes shall be distributed to each fund on the basis of the tax rate established for the current secured roll on which they are charged and in the...
California Revenue And Taxation Code Section 4653.6
Amounts paid as delinquent penalties shall be distributed to the county general fund.
California Revenue And Taxation Code Section 4653.7
Amounts paid as penalties for failure to provide change-in-ownership statements shall be distributed to the county general fund. This section...
California Revenue And Taxation Code Section 4653.8
The cost charge amounts collected by the tax collector shall be distributed to a county fund for use by the tax collector in covering the cost of...
California Revenue And Taxation Code Section 4655
As used in this chapter, "taxes" includes all taxes and assessments charged on the current unsecured roll.
California Revenue And Taxation Code Section 4655.2
Taxes shall be distributed to each fund on the basis of the tax rate established for the current unsecured roll and in the same proportion that the...
California Revenue And Taxation Code Section 4655.4
Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of...
California Revenue And Taxation Code Section 4656
As used in this chapter, "taxes" includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. ...
California Revenue And Taxation Code Section 4656.1
As used in this chapter "assessments" includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax
California Revenue And Taxation Code Section 4656.2
Taxes, including taxes paid in accordance with provisions of Section 4837.5, and all delinquent penalties, interest and redemption penalties accruing
California Revenue And Taxation Code Section 4656.3
Assessments, and all delinquent penalties, interest and redemption penalties accruing thereon, shall be distributed to each fund in the same...
California Revenue And Taxation Code Section 4656.4
Amounts collected as the cost for preparing the delinquent list shall be distributed to the county general fund. When authorized by the board of...
California Revenue And Taxation Code Section 4656.5
All redemption fees collected for property tax-defaulted prior to January 1, 1984, shall be distributed 50 percent to the State of California for...
California Revenue And Taxation Code Section 4656.6
All or any part of moneys received under the provisions of Chapter 3 (commencing with Section 4186) of Part 7 may be held until redemption is made,...
California Revenue And Taxation Code Section 4656.7
On termination of the right of redemption, amounts collected on defaulted installment plans shall be distributed as provided in this chapter, unless...
California Revenue And Taxation Code Section 4658
As used in this chapter, "taxes" includes all taxes and assessments charged on the delinquent unsecured roll or abstract list of delinquent unsecured
California Revenue And Taxation Code Section 4658.2
Taxes shall be distributed to each fund on the basis of the tax rate established for the fiscal year preceding that in which distribution is made and
California Revenue And Taxation Code Section 4658.4
Amounts paid as delinquent penalties or accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by the courts of...
California Revenue And Taxation Code Section 4671
As used in this chapter, "taxes" includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of
California Revenue And Taxation Code Section 4671.3
As used in this chapter, "assessments" includes all liens other than taxes which were, at the time of declaration of default, included in the amount...
California Revenue And Taxation Code Section 4672
(a) There shall be distributed to the State of California, to be placed in the General Fund, one dollar and fifty cents ($1.50) for all or any...
California Revenue And Taxation Code Section 4672.1
(a) There shall be distributed to the county general fund to reimburse the county for the cost of conducting the sale, one hundred fifty dollars...
California Revenue And Taxation Code Section 4672.2
There shall be distributed to the county general fund to reimburse the county for the cost of giving notice pursuant to Section 3701 thirty-five...
California Revenue And Taxation Code Section 4672.3
(a) To reimburse the county for the costs of a personal contact, there shall be distributed to the tax collector a sum equal to the total amount of...
California Revenue And Taxation Code Section 4673
Amounts to reimburse the county for the cost of advertising sales of tax-defaulted property shall be distributed to the county general fund as...
California Revenue And Taxation Code Section 4673.1
After satisfaction of the amount specified in Sections 4672, 4672.1, and 4673, the proceeds shall be distributed as follows: (a) An amount of the
California Revenue And Taxation Code Section 4674
Any excess in the proceeds deposited in the delinquent tax sale trust fund remaining after satisfaction of the amounts distributed under Sections...
California Revenue And Taxation Code Section 4675
(a) Any party of interest in the property may file with the county a claim for the excess proceeds, in proportion to his or her interest held with...
California Revenue And Taxation Code Section 4675.1
The board of supervisors of any county may, by resolution, authorize any county officers to perform on its behalf any act required or authorized to...
California Revenue And Taxation Code Section 4676
(a) When excess proceeds from the sale of tax-defaulted property exceeds one hundred fifty dollars ($150), the county shall provide notice of the...
California Revenue And Taxation Code Section 4701
(a) The Legislature hereby finds and declares that it is the purpose of this chapter to provide an alternative procedure for the distribution of...
California Revenue And Taxation Code Section 4702
(a) The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted...
California Revenue And Taxation Code Section 4702.5
In any county electing to follow the procedure authorized by this chapter the board of supervisors by resolution as specified in Section 4702 may...
California Revenue And Taxation Code Section 4702.7
In any county electing to follow the procedure authorized by this chapter, the board of supervisors, by resolution adopted in accordance with Section
California Revenue And Taxation Code Section 4703
In each county that elects to adopt the procedure authorized by this chapter there is hereby created a tax losses reserve fund. (a) The tax losses
California Revenue And Taxation Code Section 4703.2
(a) In any county electing to follow the procedure authorized by this chapter, the board of supervisors may, by October 31 of any fiscal year, on the
California Revenue And Taxation Code Section 4703.3
Notwithstanding any other provision of law, general, special, or local, if Orange County sells or assigns obligations arising out of delinquent...
California Revenue And Taxation Code Section 4704
In order to facilitate tax accounting in connection with the procedure authorized by this chapter each county which adopts the procedure shall enter...
California Revenue And Taxation Code Section 4705
(a) Upon completion of the tax roll as prescribed by Section 2152, the county auditor shall determine the total amount of taxes actually extended...
California Revenue And Taxation Code Section 4706
Upon completion of the computation of delinquent penalties on unpaid first installments as prescribed by Section 2617 of this code the auditor shall...
California Revenue And Taxation Code Section 4707
Should any tax or assessment which was apportioned at the time of levy be changed by correction, cancellation or refund authorized by Part 9 of...
California Revenue And Taxation Code Section 4708
Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows: (a)...
California Revenue And Taxation Code Section 4709
Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The...
California Revenue And Taxation Code Section 4710
After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for the redemption of tax-defaulted property shall be...
California Revenue And Taxation Code Section 4711
The proceeds of the sale of tax-defaulted property deposited in the delinquent tax sale trust fund shall be distributed as provided in Chapter 1.3...
California Revenue And Taxation Code Section 4713
In any county electing to follow the procedure authorized by this chapter the tax collector and auditor, or either of them, upon approval of the...
California Revenue And Taxation Code Section 4713.5
In any county electing under both Sections 4702 and 4702.5 to follow the procedures authorized by this chapter the tax collector and auditor, or...
California Revenue And Taxation Code Section 4714
Taxing agencies for which the county levies and collects taxes but for which the county treasury is not the legal depositary may be limited in their...
California Revenue And Taxation Code Section 4715
This chapter shall have no application to tax levies made by counties on behalf of public districts for which the county treasury is not the legal...
California Revenue And Taxation Code Section 4716
There shall, notwithstanding any other provision of this chapter, be distributed to each fund not less than the amount which must under the...
California Revenue And Taxation Code Section 4717
If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to...
California Revenue And Taxation Code Section 4801
As used in this part, "taxes" includes assessments collected at the same time and in the same manner as county taxes.
California Revenue And Taxation Code Section 4802
As used in this part, "district attorney" means the civil legal adviser of the board of supervisors.
California Revenue And Taxation Code Section 4804
The board of supervisors of any county may, by resolution, authorize the county administrative officer, or the county legal advisor, or the county...
California Revenue And Taxation Code Section 4806
No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be...
California Revenue And Taxation Code Section 4807
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any county,...
California Revenue And Taxation Code Section 4808
Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill or...
California Revenue And Taxation Code Section 4831
(a) Any error resulting in incorrect entries on the roll may be corrected under this article. The correction may be made at any time after the roll...
California Revenue And Taxation Code Section 4831.5
When it can be ascertained by the assessor from an audit of an assessee's books of account or other papers that there has been a defect of...
California Revenue And Taxation Code Section 4832
Clerical errors of the auditor on the roll may be corrected under this article at any time before the report is sent to the Controller pursuant to...
California Revenue And Taxation Code Section 4832.1
If the amount of any tax or special assessment is understated on the roll by five dollars ($5) or less due to clerical error of the auditor, the...
California Revenue And Taxation Code Section 4833.1
(a) Notwithstanding Section 2610.5, in the case of corrections made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an...
California Revenue And Taxation Code Section 4834
Corrections authorized under this article shall be made by the auditor.
California Revenue And Taxation Code Section 4834.5
Clerical errors on the delinquent roll may be corrected by the tax collector at any time before the county has disposed of the property. This...
California Revenue And Taxation Code Section 4835
If the correction will decrease the amount of unpaid taxes, the consent of the board of supervisors is necessary to the correction.
California Revenue And Taxation Code Section 4836
(a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the...
California Revenue And Taxation Code Section 4836.5
In the event any correction authorized under this article has the effect of increasing the assessment, the auditor shall apply a tax rate to that...
California Revenue And Taxation Code Section 4837
The date and nature of the correction shall be entered on the roll on which the error was made or on the delinquent abstract prepared therefrom...
California Revenue And Taxation Code Section 4837.5
(a) Notwithstanding any other provision of law, taxes due, whether secured or unsecured, on escape assessments for prior fiscal years may be paid...
California Revenue And Taxation Code Section 4838
If the roll of any taxing agency in course of preparation is lost or destroyed because of public calamity and is reconstructed from available data,...
California Revenue And Taxation Code Section 4839.1
If tax-defaulted property has been erroneously redeclared tax defaulted, or if property subject to a power of sale pursuant to Section 3691 has been...
California Revenue And Taxation Code Section 4839.2
On receipt of the notice described in Section 3698, the board of supervisors shall by resolution either approve or disapprove the proposed sale and...
California Revenue And Taxation Code Section 4840
On receipt of satisfactory, verified, written evidence that taxes have been entered on the secured roll as a lien on real property on which they are...
California Revenue And Taxation Code Section 4841
If any error or defect has been carried into any publication, the publication may be republished as amended, or notice of the correction may be given
California Revenue And Taxation Code Section 4842
The publication shall be made in the same manner as the original publication, and for not less than one week.
California Revenue And Taxation Code Section 4876
When it can be ascertained from any roll or from any papers of the board what was intended or what should have been assessed, defects in description...
California Revenue And Taxation Code Section 4876.5
When it can be ascertained by the board from an audit of an assessee's books of account or other papers that the property of the assessee was...
California Revenue And Taxation Code Section 4877
If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice...
California Revenue And Taxation Code Section 4878
The date and nature of the correction shall be entered in the records of the board.
California Revenue And Taxation Code Section 4879
The board shall transmit a statement of the correction of the assessment to the auditor of the county or city in which the property is located.
California Revenue And Taxation Code Section 4880
The auditor shall enter the correction on the roll of the county or city opposite the description of property, and shall file and preserve the...
California Revenue And Taxation Code Section 4911
(a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the...
California Revenue And Taxation Code Section 4911.1
(a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and after a...
California Revenue And Taxation Code Section 4912
The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the...
California Revenue And Taxation Code Section 4913
If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by...
California Revenue And Taxation Code Section 4914
The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of supervisors.
California Revenue And Taxation Code Section 4915
If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the transfer is made.
California Revenue And Taxation Code Section 4916
If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an...
California Revenue And Taxation Code Section 4920
(a) This article shall be applicable only if all of the requirements of either of the following are met: (1) (A) By substantial evidence, a...
California Revenue And Taxation Code Section 4921
The redemptioner shall sign and file with the tax collector a verified statement containing complete details of the transaction. If the transfer is...
California Revenue And Taxation Code Section 4922
If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by...
California Revenue And Taxation Code Section 4923
The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may...
California Revenue And Taxation Code Section 4924
If the amount paid by the redemptioner is less than the amount necessary to redeem the property intended or less than the amount required to be paid...
California Revenue And Taxation Code Section 4925
If the amount paid by the redemptioner exceeds the amount necessary to redeem the property intended or more than the amount required to be paid for...
California Revenue And Taxation Code Section 4946
All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax...
California Revenue And Taxation Code Section 4947
The notice shall state: (a) The grounds of cancellation; (b) That collection of the tax for the year for which cancellation was made will be...
California Revenue And Taxation Code Section 4948
If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien...
California Revenue And Taxation Code Section 4985
Any delinquent penalty, cost, redemption penalty, interest, or redemption fee, heretofore or hereafter attached, shall upon satisfactory proof...
California Revenue And Taxation Code Section 4985.1
In charter counties with a population of over 1,300,000, all or a portion of the duties imposed upon the auditor pursuant to Section 4985 may, upon...
California Revenue And Taxation Code Section 4985.2
Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the...
California Revenue And Taxation Code Section 4985.3
(a) Notwithstanding Section 2610.5, in the case of cancellations made to the roll pursuant to Section 1646.1, where a taxpayer has failed to pay an...
California Revenue And Taxation Code Section 4986
(a) All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, shall, on satisfactory proof, be canceled by the auditor if it...
California Revenue And Taxation Code Section 4986.2
All or any portion of uncollected city taxes, penalties or costs shall be canceled on any of the grounds specified in Section 4986. If the city...
California Revenue And Taxation Code Section 4986.3
All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, and not heretofore validly canceled, may, on...
California Revenue And Taxation Code Section 4986.4
Whenever any property has been deeded to the Veterans' Welfare Board pursuant to Division 4 of the Military and Veterans Code and a petition has been
California Revenue And Taxation Code Section 4986.5
When real property is distributed by description to the State after the lien date because there are no known heirs or because the estate or any...
California Revenue And Taxation Code Section 4986.6
(a) When any real property escheats to the state after the lien date and is not distributed by description, either because it is unknown, or is...
California Revenue And Taxation Code Section 4986.8
(a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
California Revenue And Taxation Code Section 4987
No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the...
California Revenue And Taxation Code Section 4988
Where real property is assessed by the assessors of two or more counties for the same year the owner may file an action in the superior court of one...
California Revenue And Taxation Code Section 4990
On discovery that any property is assessed by the same taxing agency more than once for the same year, after payment of all charges justly due on the
California Revenue And Taxation Code Section 4990.3
An action may be brought at any time against this State or any county or city to quiet title against the lien of any taxes which have been canceled...
California Revenue And Taxation Code Section 4991
If the tax collector declares property to be tax defaulted for taxes which were a lien on the property for any year, and: (a) The taxes for that...
California Revenue And Taxation Code Section 4992
If the tax collector declares property subject to a power of sale pursuant to Section 3691 and, either (a) the declaration that the property is tax...
California Revenue And Taxation Code Section 5011
All or any portion of any assessment of state-assessed property heretofore or hereafter levied may, on satisfactory proof, be canceled by the board...
California Revenue And Taxation Code Section 5012
The date and nature of the cancellation shall be entered in the records of the board.
California Revenue And Taxation Code Section 5013
The board shall transmit a statement of the cancellation to the auditor of the county or city in which the property is located.
California Revenue And Taxation Code Section 5014
The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public...
California Revenue And Taxation Code Section 5026
On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the...
California Revenue And Taxation Code Section 5027
If the land has been deeded to the State for taxes, the cancellation of assessment does not affect the validity of the deed to the State.
California Revenue And Taxation Code Section 5028
This article applies to all public lands sold by the State at public auction which, at the time of the sale, were subject to a lien for taxes.
California Revenue And Taxation Code Section 5029
This article does not apply to: (a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller.
California Revenue And Taxation Code Section 5061
As used in this article, "public land" means: (a) The possession of, claim to, or right to the possession of land belonging to the United States.
California Revenue And Taxation Code Section 5062
If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the...
California Revenue And Taxation Code Section 5063
This article does not apply if the assessee of the public land, after the assessment: (a) Obtained from the United States or this State a patent...
California Revenue And Taxation Code Section 5064
A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the...
California Revenue And Taxation Code Section 5071
On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation
California Revenue And Taxation Code Section 5072
A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is...
California Revenue And Taxation Code Section 5073
The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.
California Revenue And Taxation Code Section 5081
As used in this article, "exempt property" means: (a) Property acquired by the United States that becomes exempt from taxation under the laws of...
California Revenue And Taxation Code Section 5082
For purposes of this article, the "date of apportionment" is the earliest of the following times: (a) The date the conveyance to the acquiring...
California Revenue And Taxation Code Section 5082.1
Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition...
California Revenue And Taxation Code Section 5083
If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a...
California Revenue And Taxation Code Section 5084
(a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that constitute a...
California Revenue And Taxation Code Section 5085
If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the...
California Revenue And Taxation Code Section 5086
If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current...
California Revenue And Taxation Code Section 5086.1
The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.
California Revenue And Taxation Code Section 5087
The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties,...
California Revenue And Taxation Code Section 5088
Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to
California Revenue And Taxation Code Section 5089
The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured...
California Revenue And Taxation Code Section 5090
(a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of...
California Revenue And Taxation Code Section 5091
(a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give...
California Revenue And Taxation Code Section 5096
Any taxes paid before or after delinquency shall be refunded if they were: (a) Paid more than once. (b) Erroneously or illegally collected. ...
California Revenue And Taxation Code Section 5096.1
Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose property has been annexed to a second local agency...
California Revenue And Taxation Code Section 5096.3
(a) To dispose of certain lawsuits and assessment appeals that have been filed, and to preclude the filing of other claims relating to (1) the...
California Revenue And Taxation Code Section 5096.5
Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is
California Revenue And Taxation Code Section 5096.7
If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the...
California Revenue And Taxation Code Section 5096.8
(a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the reduction being...
California Revenue And Taxation Code Section 5097
(a) No order for a refund under this article shall be made, except on a claim: (1) Verified by the person who paid the tax, his or her guardian,...
California Revenue And Taxation Code Section 5097.02
The claim shall be in writing, specifying: (a) Whether the whole assessment is claimed to be void or, if only a part, what portion. (b) The...
California Revenue And Taxation Code Section 5097.03
When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded.
California Revenue And Taxation Code Section 5097.2
Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor,
California Revenue And Taxation Code Section 5099
The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district.
California Revenue And Taxation Code Section 5100
The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the report...
California Revenue And Taxation Code Section 5101
Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund by
California Revenue And Taxation Code Section 5102
If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general
California Revenue And Taxation Code Section 5103
Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute...
California Revenue And Taxation Code Section 5104
Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as the result...
California Revenue And Taxation Code Section 5106
Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or...
California Revenue And Taxation Code Section 5107
As used in this article, "tax" or "taxes" includes penalties, interest, and costs.
California Revenue And Taxation Code Section 5140
The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring
California Revenue And Taxation Code Section 5141
(a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date...
California Revenue And Taxation Code Section 5142
(a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant
California Revenue And Taxation Code Section 5143
If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that...
California Revenue And Taxation Code Section 5144
If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on...
California Revenue And Taxation Code Section 5145
(a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under Section 5140
California Revenue And Taxation Code Section 5145.5
(a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the limitations set...
California Revenue And Taxation Code Section 5146
If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an action must be brought...
California Revenue And Taxation Code Section 5147
(a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action...
California Revenue And Taxation Code Section 5148
Notwithstanding Section 5140, an action to recover taxes levied on state-assessed property arising out of a dispute as to an assessment made...
California Revenue And Taxation Code Section 5149
All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall...
California Revenue And Taxation Code Section 5149.5
Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought...
California Revenue And Taxation Code Section 5150.5
In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (a) of Section 830 is allowed by the...
California Revenue And Taxation Code Section 5151
(a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid, when that interest is ten dollars ($10) or...
California Revenue And Taxation Code Section 5152
In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion of the assessment...
California Revenue And Taxation Code Section 5153
Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government...
California Revenue And Taxation Code Section 5161
(a) Any action to recover taxes pursuant to Article 2 (commencing with Section 5140) by any county, city and county, or municipal corporation shall...
California Revenue And Taxation Code Section 5170
In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider...
California Revenue And Taxation Code Section 5301
It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this...
California Revenue And Taxation Code Section 5302
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
California Revenue And Taxation Code Section 5303
(a) "Aircraft" means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a
California Revenue And Taxation Code Section 5304
"In this State" means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the...
California Revenue And Taxation Code Section 5331
Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt
California Revenue And Taxation Code Section 5332
Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State...
California Revenue And Taxation Code Section 5362
The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
California Revenue And Taxation Code Section 5363
In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market...
California Revenue And Taxation Code Section 5364
The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by...
California Revenue And Taxation Code Section 5365
Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting forth
California Revenue And Taxation Code Section 5366
Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of the...
California Revenue And Taxation Code Section 5367
If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the assessor, a...
California Revenue And Taxation Code Section 5368
Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport is...
California Revenue And Taxation Code Section 5391
For the 1980-81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as...
California Revenue And Taxation Code Section 5392
The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.
California Revenue And Taxation Code Section 5451
The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter.
California Revenue And Taxation Code Section 5452
If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the...
California Revenue And Taxation Code Section 5453
If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school...
California Revenue And Taxation Code Section 5454
If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be...
California Revenue And Taxation Code Section 5455
It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and...
California Revenue And Taxation Code Section 5456
The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.
California Revenue And Taxation Code Section 5701
The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and...
California Revenue And Taxation Code Section 5702
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
California Revenue And Taxation Code Section 5703
"Racehorse" means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate...
California Revenue And Taxation Code Section 5704
"Owner" means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and...
California Revenue And Taxation Code Section 5705
"Annual tax" means a tax that is imposed on the owner for any racehorse domiciled in the State of California.
California Revenue And Taxation Code Section 5706
"Current calendar year" means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.
California Revenue And Taxation Code Section 5707
"Previous calendar year" means the calendar year immediately preceding the calendar year for which the annual tax is imposed.
California Revenue And Taxation Code Section 5710
"Stallion" means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of...
California Revenue And Taxation Code Section 5711
"Producing broodmare" means a racehorse mare which, during the previous calendar year, has produced a live foal.
California Revenue And Taxation Code Section 5712
"Nonproducing broodmare" means a racehorse mare which has not produced a live foal during the previous calendar year.
California Revenue And Taxation Code Section 5713
"Stakes-winning broodmare" means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses...
California Revenue And Taxation Code Section 5714
"Stakes-producing broodmare" means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which...
California Revenue And Taxation Code Section 5715
"Stakes yearling", "stakes two-year-old", or "stakes three-year-old" means a racehorse of the designated age which was foaled by a stakes-winning or...
California Revenue And Taxation Code Section 5716
"Yearling" means a racehorse which was foaled during the previous calendar year.
California Revenue And Taxation Code Section 5716.5
"Foal" means a racehorse which is foaled during the current calendar year.
California Revenue And Taxation Code Section 5717
"Active racehorse" means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous...
California Revenue And Taxation Code Section 5718
"Nonactive racehorse" means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the
California Revenue And Taxation Code Section 5719
"Live foal" means a foal which has lived for a period of three days or more.
California Revenue And Taxation Code Section 5720
"Stud fee" is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare.
California Revenue And Taxation Code Section 5720.5
"Stud fee classification" will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar...
California Revenue And Taxation Code Section 5720.6
"Domicile" means: (a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is...
California Revenue And Taxation Code Section 5721
For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state,
California Revenue And Taxation Code Section 5722
The annual tax is imposed on and shall be paid by the owner on the following basis: Age 12 ...
California Revenue And Taxation Code Section 5741
Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.
California Revenue And Taxation Code Section 5761
The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calendar year for which it is imposed and shall be...
California Revenue And Taxation Code Section 5762
The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.
California Revenue And Taxation Code Section 5763
A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty of 1...
California Revenue And Taxation Code Section 5764
If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any portion thereof, will be...
California Revenue And Taxation Code Section 5765
(a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in the county to...
California Revenue And Taxation Code Section 5766
The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall...
California Revenue And Taxation Code Section 5767
If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount...
California Revenue And Taxation Code Section 5768
Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of
California Revenue And Taxation Code Section 5781
The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and...
California Revenue And Taxation Code Section 5782
On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report...
California Revenue And Taxation Code Section 5783
The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this part belonging to another county as shown on the...
California Revenue And Taxation Code Section 5790
All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in the...
California Revenue And Taxation Code Section 5800
This part shall be known and may be cited as "The Manufactured Home Property Tax Law."
California Revenue And Taxation Code Section 5801
(a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part,...
California Revenue And Taxation Code Section 5802
(a) Except as provided in subdivisions (b), (c), and (d), "base year value" as used in this part means the full cash value of a manufactured home on...
California Revenue And Taxation Code Section 5803
(a) "Full cash value" means the "full cash value" or the "fair market value," as determined pursuant to Section 110, of a manufactured home similarly
California Revenue And Taxation Code Section 5804
As used in this part, "taxable value of a manufactured home" means the base year value, or the base year value as adjusted pursuant to Section 5813,...
California Revenue And Taxation Code Section 5805
(a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed
California Revenue And Taxation Code Section 5810
Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and...
California Revenue And Taxation Code Section 5811
The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable...
California Revenue And Taxation Code Section 5812
(a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next...
California Revenue And Taxation Code Section 5813
For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of:
California Revenue And Taxation Code Section 5814
(a) For purposes of this part, "change in ownership" and "purchase" shall have the same meanings as provided in Sections 60 to 68, inclusive, to the...
California Revenue And Taxation Code Section 5815
Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its...
California Revenue And Taxation Code Section 5825
(a) "Newly constructed" and "new construction" means: (1) Any substantial addition to a manufactured home since the last lien date; and (2) Any
California Revenue And Taxation Code Section 5830
The assessment of any manufactured home shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the
California Revenue And Taxation Code Section 5831
(a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion of the local roll, notify each assessee whose...
California Revenue And Taxation Code Section 5832
(a) (1) Upon application, the county tax collector shall issue a tax clearance certificate or a conditional tax clearance certificate. (2) Any tax
California Revenue And Taxation Code Section 5840
The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and...
California Revenue And Taxation Code Section 5841
The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or...
California Revenue And Taxation Code Section 5842
The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise...
California Revenue And Taxation Code Section 5900
This part shall be known and may be cited as "The Morgan Property Taxpayers' Bill of Rights."
California Revenue And Taxation Code Section 5901
The Legislature finds and declares as follows: (a) Taxes are a sensitive point of contact between citizens and their government, and disputes and...
California Revenue And Taxation Code Section 5902
This part shall be administered by the board.
California Revenue And Taxation Code Section 5903
"Advocate" as used in this part means the "Property Taxpayers' Advocate" designated pursuant to Section 5904.
California Revenue And Taxation Code Section 5904
(a) The board shall designate a "Property Taxpayers' Advocate." The advocate shall be responsible for reviewing the adequacy of procedures for both...
California Revenue And Taxation Code Section 5905
In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or...
California Revenue And Taxation Code Section 5906
(a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property...
California Revenue And Taxation Code Section 5907
No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value...
California Revenue And Taxation Code Section 5908
Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their...
California Revenue And Taxation Code Section 5909
(a) County assessors may respond to a taxpayer's written request for a written ruling as to property tax consequences of an actual or planned...
California Revenue And Taxation Code Section 5910
The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable...
California Revenue And Taxation Code Section 5911
It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided fair and understandable explanations of their
California Revenue And Taxation Code Section 6001
This part is known and may be cited as the "Sales and Use Tax Law."
California Revenue And Taxation Code Section 6002
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
California Revenue And Taxation Code Section 6003
"Sales tax" means the tax imposed by Chapter 2 of this part.
California Revenue And Taxation Code Section 6004
"Use tax" means the tax imposed by Chapter 3 of this part.
California Revenue And Taxation Code Section 6005
"Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization,...
California Revenue And Taxation Code Section 6006
"Sale" means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means...
California Revenue And Taxation Code Section 6006.1
The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a...
California Revenue And Taxation Code Section 6006.3
"Lease" includes rental, hire and license. "Lease" does not include a use of tangible personal property for a period of less than one day for a...
California Revenue And Taxation Code Section 6006.5
"Occasional sale" includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for which he or...
California Revenue And Taxation Code Section 6006.6
"Sale" includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an agreement
California Revenue And Taxation Code Section 6007
A "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business in the form of tangible personal
California Revenue And Taxation Code Section 6007.5
A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the...
California Revenue And Taxation Code Section 6008
"Storage" includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely...
California Revenue And Taxation Code Section 6009
"Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, and also includes the...
California Revenue And Taxation Code Section 6009.1
"Storage" and "use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of...
California Revenue And Taxation Code Section 6010
"Purchase" means and includes: (a) Any transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any...
California Revenue And Taxation Code Section 6010.1
The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in...
California Revenue And Taxation Code Section 6010.3
"Sale" and "purchase," for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or...
California Revenue And Taxation Code Section 6010.4
If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of...
California Revenue And Taxation Code Section 6010.5
For the purposes of this part, the place of the sale or purchase of tangible personal property is the place where the property is physically located...
California Revenue And Taxation Code Section 6010.6
(a) Except as provided in subdivision (c), "sale" and "purchase," for the purposes of this part, do not include any of the following: (1) The...
California Revenue And Taxation Code Section 6010.65
(a) "Sale" and "purchase," for purposes of this part, do not include any transfer of title to, nor any lease of, tangible personal property pursuant...
California Revenue And Taxation Code Section 6010.7
Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a
California Revenue And Taxation Code Section 6010.8
"Sale" and "purchase" do not include any transfer of title of tangible personal property constituting any project to the California Alternative...
California Revenue And Taxation Code Section 6010.9
"Sale" and "purchase," for the purposes of this part, do not include the design, development, writing, translation, fabrication, lease, or transfer...
California Revenue And Taxation Code Section 6010.10
"Sale" and "purchase," for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or...
California Revenue And Taxation Code Section 6010.11
"Sale" and "purchase," for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor...
California Revenue And Taxation Code Section 6010.30
(a) "Sale" and "purchase," for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by...
California Revenue And Taxation Code Section 6010.40
"Sale" and "purchase," for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government animal
California Revenue And Taxation Code Section 6010.50
(a) For purposes of this part, "sale" and "purchase" do not include any transfer of an endangered or threatened animal or plant species acquired or...
California Revenue And Taxation Code Section 6011
(a) "Sales price" means the total amount for which tangible personal property is sold or leased or rented, as the case may be, valued in money,...
California Revenue And Taxation Code Section 6011.1
(a) Notwithstanding Section 6011, "sales price" from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b),...
California Revenue And Taxation Code Section 6012
(a) "Gross receipts" mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in...
California Revenue And Taxation Code Section 6012.1
(a) Notwithstanding Section 6012, "gross receipts" from the sale of tangible personal property by consumer cooperatives, as defined in subdivision...
California Revenue And Taxation Code Section 6012.2
(a) For purposes of this part, "gross receipts" from the sale of a used mobilehome, as defined in Section 18014 of the Health and Safety Code, and...
California Revenue And Taxation Code Section 6012.3
For purposes of this part, "gross receipts" and "sales price" do not include that portion of the sales price returned to the purchaser of a used...
California Revenue And Taxation Code Section 6012.5
Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier...
California Revenue And Taxation Code Section 6012.6
(a) For the purposes of this part, "gross receipts" from the sale of a factory-built school building, and the "sales price" of a factory-built school
California Revenue And Taxation Code Section 6012.7
(a) For the purposes of this part, "gross receipts" from the sale of factory-built housing, and the "sales price" of factory-built housing, sold or...
California Revenue And Taxation Code Section 6012.8
(a) For the purposes of this part, "gross receipts" from the sale of a new mobilehome, and the "sales price" of a new mobilehome sold or stored,...
California Revenue And Taxation Code Section 6012.9
(a) For the purposes of this part, "gross receipts" from the sale of a new mobilehome, and the "sales price" of a new mobilehome sold or stored, used
California Revenue And Taxation Code Section 6013
"Business" includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either...
California Revenue And Taxation Code Section 6014
"Seller" includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of...
California Revenue And Taxation Code Section 6015
(a) "Retailer" includes: (1) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the...
California Revenue And Taxation Code Section 6016
"Tangible personal property" means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner...
California Revenue And Taxation Code Section 6016.3
"Tangible personal property," for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon...
California Revenue And Taxation Code Section 6016.5
Notwithstanding any other provision of law, "tangible personal property," for purposes of this part, does not include telephone and telegraph lines,...
California Revenue And Taxation Code Section 6017
"In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned by
California Revenue And Taxation Code Section 6018
A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a consumer of and shall not be considered a retailer...
California Revenue And Taxation Code Section 6018.1
A licensed veterinarian is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, drugs and...
California Revenue And Taxation Code Section 6018.4
A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, vitamins,...
California Revenue And Taxation Code Section 6018.5
A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic...
California Revenue And Taxation Code Section 6018.6
(a) Any person who receives no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding calendar...
California Revenue And Taxation Code Section 6018.7
A licensed hearing aid dispenser is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to hearing...
California Revenue And Taxation Code Section 6018.8
The Department of Transportation is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to,...
California Revenue And Taxation Code Section 6019
Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales...
California Revenue And Taxation Code Section 6020
Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products...
California Revenue And Taxation Code Section 6021
Notwithstanding any other provision of law, the sales tax applies to the receipts of operators of vending machines located on Army, Navy or Air Force
California Revenue And Taxation Code Section 6022
"Vehicle" and "motor vehicle," as used in this part, shall have the meanings ascribed to them in Sections 415 and 670 of the Vehicle Code.
California Revenue And Taxation Code Section 6023
"Mobile transportation equipment" includes equipment such as railroad cars and locomotives, buses, trucks (except "one-way rental trucks"), truck...
California Revenue And Taxation Code Section 6024
"One-way rental trucks" are motortrucks of a kind required to be registered under the Vehicle Code, not exceeding the manufacturer' s gross vehicle...
California Revenue And Taxation Code Section 6025
This chapter shall be known as and referred to as the "Streamlined Sales Tax Project."
California Revenue And Taxation Code Section 6026
For purposes of this act: (a) "Agreement" means the Streamlined Sales and Use Tax Agreement. (b) "Board" means the board of governance, as...
California Revenue And Taxation Code Section 6027
(a) There is created in state government a Board of Governance consisting of two Members of the Senate chosen by the Senate Committee on Rules, one...
California Revenue And Taxation Code Section 6028
The state's decision to join the Streamlined Sales Tax Project shall not invalidate, amend, or otherwise modify, in whole or in part, any provision...
California Revenue And Taxation Code Section 6029
The board may not enter into the agreement unless the agreement requires each state to abide by the following requirements: (a) The agreement...
California Revenue And Taxation Code Section 6030
The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a...
California Revenue And Taxation Code Section 6031
(a) The agreement shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an...
California Revenue And Taxation Code Section 6051
For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 21/2 percent of the gross
California Revenue And Taxation Code Section 6051.1
(a) Notwithstanding Section 6051, for the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the
California Revenue And Taxation Code Section 6051.2
(a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at
California Revenue And Taxation Code Section 6051.3
In addition to the taxes imposed by Sections 6051, 6051.2, 6051.5, and any other provision of this part, for the privilege of selling tangible...
California Revenue And Taxation Code Section 6051.4
(a) Section 6051.3 shall be operative with respect to the sale of all tangible personal property sold at retail in this state on or after July 15,...
California Revenue And Taxation Code Section 6051.45
Notwithstanding 6051.4 or any other provision of law, the state sales tax rate in Section 6051.3 shall not be operative in any calendar year...
California Revenue And Taxation Code Section 6051.5
(a) In addition to the taxes imposed by Section 6051 and any other provision of this part, for the privilege of selling tangible personal property at
California Revenue And Taxation Code Section 6051.6
There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale of tangible personal property, other than fuel...
California Revenue And Taxation Code Section 6055
(a) A retailer is relieved from liability for sales tax that became due and payable, insofar as the measure of the tax is represented by accounts...
California Revenue And Taxation Code Section 6066
(a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit for...
California Revenue And Taxation Code Section 6066.3
(a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of...
California Revenue And Taxation Code Section 6066.4
A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible...
California Revenue And Taxation Code Section 6066.5
At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed by...
California Revenue And Taxation Code Section 6067
After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall...
California Revenue And Taxation Code Section 6068
Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of a business place of a...
California Revenue And Taxation Code Section 6069
A seller whose permit has been previously suspended or revoked shall pay the board a fee of fifty dollars ($50) for the renewal or issuance of a...
California Revenue And Taxation Code Section 6070
Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board relating to the...
California Revenue And Taxation Code Section 6071
A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or revoked, and each...
California Revenue And Taxation Code Section 6071.1
(a) A permitholder who fails to surrender a seller's permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred...
California Revenue And Taxation Code Section 6072
A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not so...
California Revenue And Taxation Code Section 6073
(a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet,...
California Revenue And Taxation Code Section 6073.1
An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid seller's permit, or...
California Revenue And Taxation Code Section 6073.2
(a) Section 6073 shall not apply to any of the following: (1) An event or show for which all exhibitors' contracts prohibit any sale of tangible...
California Revenue And Taxation Code Section 6074
(a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person...
California Revenue And Taxation Code Section 6075
(a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal life, that is exempt...
California Revenue And Taxation Code Section 6077
(a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable...
California Revenue And Taxation Code Section 6091
For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are...
California Revenue And Taxation Code Section 6092
The certificate relieves the seller from liability for sales tax only if taken in good faith from a person who is engaged in the business of selling...
California Revenue And Taxation Code Section 6092.1
Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who...
California Revenue And Taxation Code Section 6093
The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser,...
California Revenue And Taxation Code Section 6094
(a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for...
California Revenue And Taxation Code Section 6094.1
If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at
California Revenue And Taxation Code Section 6094.5
Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee of a corporation, who gives a resale...
California Revenue And Taxation Code Section 6095
If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of...
California Revenue And Taxation Code Section 6201
An excise tax is hereby imposed on the storage, use, or other consumption in this state of tangible personal property purchased from any retailer on...
California Revenue And Taxation Code Section 6201.1
(a) Notwithstanding Section 6201, an excise tax is hereby imposed on the storage, use, or other consumption in the state of tangible personal...
California Revenue And Taxation Code Section 6201.2
(a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or...
California Revenue And Taxation Code Section 6201.3
In addition to the taxes imposed by Sections 6201, 6201.2, 6201.5, and any other provision of this part, an excise tax is hereby imposed on the...
California Revenue And Taxation Code Section 6201.4
(a) Section 6201.3 shall be operative with respect to the storage, use, or other consumption in this state of tangible personal property purchased...
California Revenue And Taxation Code Section 6201.45
Notwithstanding 6201.4 or any other provision of law, the state use tax rate in Section 6201.3 shall not be operative in any calendar year beginning...
California Revenue And Taxation Code Section 6201.5
(a) In addition to the taxes imposed by Section 6201 and any other provision of this part, an excise tax is hereby imposed on the storage, use, or...
California Revenue And Taxation Code Section 6201.6
There are exempted from the taxes imposed by Section 6201.5 the storage, use, or other consumption in this state of tangible personal property, other
California Revenue And Taxation Code Section 6202
(a) Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the tax. ...
California Revenue And Taxation Code Section 6202.5
Any retailer, other than a nonprofit zoological society as defined in subdivision (c) of Section 6010.50, that stores, uses, or otherwise consumes in
California Revenue And Taxation Code Section 6202.7
Any retailer who loans any motor vehicle to any employee of the University of California or the California State University shall be liable for the...
California Revenue And Taxation Code Section 6203
(a) Except as provided by Sections 6292 and 6293, every retailer engaged in business in this state and making sales of tangible personal property for
California Revenue And Taxation Code Section 6203.5
(a) A retailer is relieved from liability to collect use tax that became due and payable, insofar as the measure of the tax is represented by...
California Revenue And Taxation Code Section 6204
The tax required to be collected by the retailer and any amount unreturned to the customer which is not tax but was collected from the customer under
California Revenue And Taxation Code Section 6205
It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part...
California Revenue And Taxation Code Section 6206
The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised in the...
California Revenue And Taxation Code Section 6207
Any person violating Sections 6203, 6205, or 6206 is guilty of a misdemeanor.
California Revenue And Taxation Code Section 6226
Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the...
California Revenue And Taxation Code Section 6241
For the purpose of the proper administration of this part and to prevent evasion of the use tax and the duty to collect the use tax, it shall be...
California Revenue And Taxation Code Section 6242
The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is...
California Revenue And Taxation Code Section 6243
The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser,...
California Revenue And Taxation Code Section 6243.1
Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who...
California Revenue And Taxation Code Section 6244
(a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling it makes any storage or use of the property...
California Revenue And Taxation Code Section 6244.5
(a) Notwithstanding any other provision of law, a lessor of tangible personal property described in Section 17053.49 or 23649, who is the...
California Revenue And Taxation Code Section 6245
If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of...
California Revenue And Taxation Code Section 6245.5
(a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers' or importers' excise...
California Revenue And Taxation Code Section 6246
It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or...
California Revenue And Taxation Code Section 6247
On and after the effective date of this section, it shall be further presumed that tangible personal property delivered outside this State to a...
California Revenue And Taxation Code Section 6248
(a) On and after the effective date of this section, there shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of...
California Revenue And Taxation Code Section 6249
A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject to the...
California Revenue And Taxation Code Section 6263
No person, other than the manufacturer who has received authorization to sell the motor vehicle in California or a person authorized by the...
California Revenue And Taxation Code Section 6271
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
California Revenue And Taxation Code Section 6272
"Vehicle" is as defined in Section 670 of the Vehicle Code and shall include off-highway motor vehicles subject to identification under Division 16.5
California Revenue And Taxation Code Section 6273
"Vessel" means any boat, ship, barge, craft, or floating thing designed for navigation in the water except: (a) A seaplane, (b) A watercraft...
California Revenue And Taxation Code Section 6274
"Aircraft" means any contrivance designed for powered navigation in the air except a rocket or missile.
California Revenue And Taxation Code Section 6275
(a) Every person making any retail sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or...
California Revenue And Taxation Code Section 6276.1
(a) For purposes of Section 6276, "sales price" of a used mobilehome, as defined in Section 18014 of the Health and Safety Code shall be based on the
California Revenue And Taxation Code Section 6277
There shall be a presumption that a transfer of a vehicle to a lessee by a lessor, as defined in Section 372 of the Vehicle Code, was a sale for...
California Revenue And Taxation Code Section 6281
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6282
There are exempted from the computation of the amount of the sales tax the gross receipts from sales of mobilehomes or commercial coaches required to
California Revenue And Taxation Code Section 6283
(a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of a vehicle subject to...
California Revenue And Taxation Code Section 6284
If a person is engaged in the business of selling vehicles, mobilehomes, commercial coaches, vessels or aircraft he or she shall not be excused from...
California Revenue And Taxation Code Section 6285
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6291
Notwithstanding Section 6451, the use taxes imposed by this part with respect to the storage, use or other consumption in this state of a mobilehome...
California Revenue And Taxation Code Section 6292
(a) Except when the sale is by lease, when a mobilehome or commercial coach required to be registered annually under the Health and Safety Code or a...
California Revenue And Taxation Code Section 6293
(a) Except when the sale is by lease, when a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle...
California Revenue And Taxation Code Section 6294
(a) When an undocumented vessel required to be registered under the Vehicle Code is sold at retail by other than a person holding a seller's permit...
California Revenue And Taxation Code Section 6351
"Exempted from the taxes imposed by this part," as used in this article, means, in case of the sales tax, exempted from the computation of the amount
California Revenue And Taxation Code Section 6352
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State...
California Revenue And Taxation Code Section 6353
There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or...
California Revenue And Taxation Code Section 6354
There are exempted from the taxes imposed by this part, the gross receipts from the sales of commemorative "California Gold" medallions produced and...
California Revenue And Taxation Code Section 6355
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in bulk of monetized bullion, nonmonetized gold or silver
California Revenue And Taxation Code Section 6356
There are exempted from the sales tax the gross receipts from sales of vessels of more than 1,000 tons burden by the builders thereof.
California Revenue And Taxation Code Section 6356.5
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in...
California Revenue And Taxation Code Section 6356.6
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage and use of, or other consumption in...
California Revenue And Taxation Code Section 6357
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6357.1
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other...
California Revenue And Taxation Code Section 6357.5
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of, fuel...
California Revenue And Taxation Code Section 6358
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption
California Revenue And Taxation Code Section 6358.1
(a) There are exempted from taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6358.2
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6358.4
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption
California Revenue And Taxation Code Section 6358.5
(a) (1) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other...
California Revenue And Taxation Code Section 6359
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6359.1
There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and storage, use, or other consumption in this state, of
California Revenue And Taxation Code Section 6359.2
(a) Except as otherwise provided in Sections 6359.4, 6359.45, 6363, and 6370, for the year beginning on January 1, 1988, and ending on December 31,...
California Revenue And Taxation Code Section 6359.3
Any nonprofit veterans' organization is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to...
California Revenue And Taxation Code Section 6359.4
(a) Any vending machine operator is a consumer of, and shall not be considered a retailer of, food products which sell at retail for fifteen cents...
California Revenue And Taxation Code Section 6359.45
(a) Any vending machine operator which is a nonprofit, charitable, or educational organization is a consumer of, and shall not be considered a...
California Revenue And Taxation Code Section 6359.7
As incidental to the exemption provided for in Section 6359, there are exempted from the taxes imposed by this part the gross receipts from the sale...
California Revenue And Taxation Code Section 6359.8
When fruits or vegetables are shipped or transported in intrastate, interstate, or foreign commerce by common carriers, contract carriers, or...
California Revenue And Taxation Code Section 6360
Any organization formed and operated for charitable purposes and qualifying for the welfare exemption from property taxation under Section 214 is a...
California Revenue And Taxation Code Section 6360.1
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption
California Revenue And Taxation Code Section 6361
(a) Any organization listed or described in subdivision (b) is a consumer and shall not be considered a retailer within the provisions of this part,...
California Revenue And Taxation Code Section 6361.1
(a) Any qualified organization is a consumer of, and shall not be considered a retailer of, tangible personal property if all of the following...
California Revenue And Taxation Code Section 6361.5
Any public or private school, school district, county office of education, or student organization is a consumer of, and shall not be considered a...
California Revenue And Taxation Code Section 6362.3
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6362.5
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption...
California Revenue And Taxation Code Section 6362.7
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6362.8
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6363
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6363.2
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption
California Revenue And Taxation Code Section 6363.3
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other...
California Revenue And Taxation Code Section 6363.5
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state...
California Revenue And Taxation Code Section 6363.6
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6363.7
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption
California Revenue And Taxation Code Section 6363.8
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this state...
California Revenue And Taxation Code Section 6364
There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of and the storage, use, or other consumption...
California Revenue And Taxation Code Section 6364.5
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other...
California Revenue And Taxation Code Section 6365
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use or other consumption in this...
California Revenue And Taxation Code Section 6366
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other...
California Revenue And Taxation Code Section 6366.1
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6366.2
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6366.3
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use or other consumption in this...
California Revenue And Taxation Code Section 6366.4
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use or other consumption in this...
California Revenue And Taxation Code Section 6366.5
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6367
There are exempted from the taxes imposed by this part the gross receipts from occasional sales of tangible personal property and the storage, use,...
California Revenue And Taxation Code Section 6368
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6368.1
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale of and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6368.5
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this State...
California Revenue And Taxation Code Section 6368.7
There are exempted from the taxes imposed by this part, the gross receipts from the sale and the storage, use, or other consumption of passenger...
California Revenue And Taxation Code Section 6368.9
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other...
California Revenue And Taxation Code Section 6369
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other...
California Revenue And Taxation Code Section 6369.1
There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use or other consumption, in this state of...
California Revenue And Taxation Code Section 6369.2
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6369.4
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this...
California Revenue And Taxation Code Section 6369.5
There are exempted from the taxes imposed by this part the gross receipts from the sale, and the storage, use, or other consumption, in this state of
California Revenue And Taxation Code Section 6370
(a) This section applies to each of the following: (1) Nonprofit parent-teacher associations chartered by the California Congress of Parents,...
California Revenue And Taxation Code Section 6370.5
(a) This section applies to nonprofit associations and equivalent organizations performing auxiliary services to any city or county museum in the...
California Revenue And Taxation Code Section 6371
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption of,...
California Revenue And Taxation Code Section 6373
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6374
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage use or other consumption in this state, of
California Revenue And Taxation Code Section 6375
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6375.5
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6375.5
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6376
(a) From December 1, 1989 to December 31, 1990, there are exempted from 5 percent of the taxes imposed by this part, the gross receipts from the sale
California Revenue And Taxation Code Section 6376.1
(a) On and after July 15, 1991, there is exempted from the taxes imposed by this part an amount equal to an amount that is attributable to a 1/4...
California Revenue And Taxation Code Section 6376.2
From July 1, 1993, to the date on which the taxes imposed by Sections 6051.6 and 6201.6 cease to be operative, there are exempted from the taxes...
California Revenue And Taxation Code Section 6376.5
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6378
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6379
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6379.5
There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state...
California Revenue And Taxation Code Section 6379.8
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6380
(a) There are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this...
California Revenue And Taxation Code Section 6381
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to: (a)...
California Revenue And Taxation Code Section 6384
Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal...
California Revenue And Taxation Code Section 6385
(a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property, other than
California Revenue And Taxation Code Section 6385
(a) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property, other than
California Revenue And Taxation Code Section 6386
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale in this state of tangible personal property...
California Revenue And Taxation Code Section 6387
There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property purchased for use...
California Revenue And Taxation Code Section 6388
Where a new or remanufactured truck, truck tractor, semitrailer, or trailer, any of which has an unladen weight of 6,000 pounds or more, or a new or...
California Revenue And Taxation Code Section 6388.3
The State Board of Equalization shall prepare and distribute a standard form or forms for the purchaser affidavit required by Sections 6388 and...
California Revenue And Taxation Code Section 6388.5
Notwithstanding Section 6388, whenever a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that has been...
California Revenue And Taxation Code Section 6390
There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property (a) when such...
California Revenue And Taxation Code Section 6391
There are exempted from the computation of the amount of the sales tax the rentals payable under a lease of tangible personal property for any period
California Revenue And Taxation Code Section 6396
There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property which, pursuant
California Revenue And Taxation Code Section 6401
The storage, use, or other consumption in this state of property, the gross receipts from the sale of which the purchaser establishes to the...
California Revenue And Taxation Code Section 6402
The storage, use or other consumption in this State of property purchased from any unincorporated agency or instrumentality of the United States,...
California Revenue And Taxation Code Section 6403
The storage, use, or other consumption in this state of property donated by any seller to any organization described in Section 170(b)(1)(A) of the...
California Revenue And Taxation Code Section 6404
(a) The loan by any retailer of any tangible personal property to any school district for an educational program conducted by the district is exempt...
California Revenue And Taxation Code Section 6405
Notwithstanding Section 6246, the storage, use, or other consumption in this state of the first eight hundred dollars ($800) of tangible personal...
California Revenue And Taxation Code Section 6406
A credit shall be allowed against, but shall not exceed, the taxes imposed on any person by Chapter 3 (commencing with Section 6201) of this part, by
California Revenue And Taxation Code Section 6407
The possession of, or the exercise of any right or power over, tangible personal property under a lease of such property is exempt from the use tax...
California Revenue And Taxation Code Section 6408
The storage, use, or other consumption in this state of medical health information literature purchased by any organization formed and operated for...
California Revenue And Taxation Code Section 6409
The storage, use, or other consumption in this state of health and safety educational materials and insignia routinely sold in connection with health
California Revenue And Taxation Code Section 6410
The storage, use, or other consumption in this state of new or used trailers or semitrailers which involves the moving or operation laden of those...
California Revenue And Taxation Code Section 6411
(a) The storage, use, or other consumption in this state of tangible personal property becoming a component part of any railroad equipment in the...
California Revenue And Taxation Code Section 6421
(a) If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to...
California Revenue And Taxation Code Section 6422.1
The board may provide for exemption certificates and other tax clearance certificates to be issued by it or by retailers selling vehicles as defined...
California Revenue And Taxation Code Section 6423
(a) A purchaser certifying under subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of...
California Revenue And Taxation Code Section 6451
The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly...
California Revenue And Taxation Code Section 6452
(a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be...
California Revenue And Taxation Code Section 6452.1
(a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject...
California Revenue And Taxation Code Section 6453
For purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period and, in the case of a...
California Revenue And Taxation Code Section 6454
Except as provided in Sections 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the...
California Revenue And Taxation Code Section 6455
(a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require...
California Revenue And Taxation Code Section 6456
(a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to...
California Revenue And Taxation Code Section 6457
Section 6453 shall not be applicable with respect to a lease of tangible personal property, but the lessor shall report the rentals paid by the...
California Revenue And Taxation Code Section 6459
(a) The board for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under...
California Revenue And Taxation Code Section 6470
The provisions of this article do not apply to persons filing returns for other than quarterly periods. The provisions of this article apply to...
California Revenue And Taxation Code Section 6471
(a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages fifty thousand dollars...
California Revenue And Taxation Code Section 6471
(a) Upon written notification by the board, any person whose estimated measure of tax liability under this part averages fifty thousand dollars...
California Revenue And Taxation Code Section 6471.4
Any person required to make prepayment pursuant to Article 1.5 (commencing with Section 6480) may not be required to make additional prepayment...
California Revenue And Taxation Code Section 6472
Except in the case of persons required to remit amounts due in accordance with Article 1.2 (commencing with Section 6479.3), for purposes of Section...
California Revenue And Taxation Code Section 6473
The amount of the prepayment shall constitute a credit against the amount of the taxes due and payable for the quarterly period in which the...
California Revenue And Taxation Code Section 6474
In determining whether a person's estimated measure of tax liability averages fifty thousand dollars ($50,000) or more per month for purposes of...
California Revenue And Taxation Code Section 6474
In determining whether a person's estimated measure of tax liability averages fifty thousand dollars ($50,000) or more per month for purposes of...
California Revenue And Taxation Code Section 6476
Any person required to make a prepayment pursuant to Section 6471 who fails to make a timely prepayment but makes such prepayment before the last day
California Revenue And Taxation Code Section 6477
Any person required to make a prepayment pursuant to Section 6471 who fails to make a prepayment before the last day of the monthly period following...
California Revenue And Taxation Code Section 6477
Any person required to make a prepayment pursuant to Section 6471 who fails to make a prepayment before the last day of the monthly period following...
California Revenue And Taxation Code Section 6478
(a) If a failure to make a prepayment as described in Section 6477 is due to negligence or intentional disregard of this part or authorized rules and
California Revenue And Taxation Code Section 6479
Notification by the board, provided for in Section 6471, may be served personally or by mail in the manner prescribed in Section 6486 for service of...
California Revenue And Taxation Code Section 6479.3
(a) Any person whose estimated tax liability under this part averages ten thousand dollars ($10,000) or more per month, as determined by the board...
California Revenue And Taxation Code Section 6479.31
(a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and
California Revenue And Taxation Code Section 6479.4
If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to...
California Revenue And Taxation Code Section 6479.5
(a) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that...
California Revenue And Taxation Code Section 6480
(a) For purposes of the imposition of the prepayment of sales tax on motor vehicle fuel or aircraft jet fuel pursuant to this article, the terms...
California Revenue And Taxation Code Section 6480.1
(a) At any time that motor vehicle fuel tax or diesel fuel tax is imposed or would be imposed, but for the dyed diesel fuel exemption in paragraph...
California Revenue And Taxation Code Section 6480.2
(a) If the board determines that it is necessary for the efficient administration of this part, the board may require a supplier or wholesaler to...
California Revenue And Taxation Code Section 6480.3
The supplier or wholesaler shall file his or her prepayment form together with a remittance of the prepayment amounts, if any, required to be...
California Revenue And Taxation Code Section 6480.4
(a) Any supplier or wholesaler who fails to make a timely remittance to the board of the prepayment amounts, if any, required pursuant to Sections...
California Revenue And Taxation Code Section 6480.6
(a) The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft...
California Revenue And Taxation Code Section 6480.7
(a) The board may require any supplier or wholesaler subject to this article to place with the board any security that the board determines is...
California Revenue And Taxation Code Section 6480.9
(a) A person qualified under subdivision (b) may issue a certificate to a seller with respect to the amount of sales tax required to be prepaid...
California Revenue And Taxation Code Section 6481
If the board is not satisfied with the return or returns of the tax or the amount of tax, or other amount, required to be paid to the state by any...
California Revenue And Taxation Code Section 6482
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof,...
California Revenue And Taxation Code Section 6483
In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against...
California Revenue And Taxation Code Section 6484
If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized...
California Revenue And Taxation Code Section 6485
If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and...
California Revenue And Taxation Code Section 6485.1
Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due
California Revenue And Taxation Code Section 6486
The board shall give to the retailer or person storing, using, or consuming tangible personal property written notice of its determination. The...
California Revenue And Taxation Code Section 6487
(a) For taxpayers filing returns, other than a return filed pursuant to Section 6452.1, on other than an annual basis, except in the case of fraud,...
California Revenue And Taxation Code Section 6487.05
(a) Notwithstanding Section 6487, the period during which a deficiency determination may be mailed to a qualifying retailer is limited to three years
California Revenue And Taxation Code Section 6487.06
(a) Notwithstanding Section 6487, the period during which a deficiency determination may be mailed to a qualifying purchaser is limited to three...
California Revenue And Taxation Code Section 6487.1
In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within...
California Revenue And Taxation Code Section 6487.2
(a) A notice of determination issued pursuant to Section 6486, 6515, or 6536 to an individual who was a general partner, as shown on the board's...
California Revenue And Taxation Code Section 6487.3
(a) (1) For persons that elect to report qualified use tax in accordance with Section 6452.1, except in the case of fraud, intent to avoid this part...
California Revenue And Taxation Code Section 6488
If before the expiration of the time prescribed in Section 6487 for the mailing of a notice of deficiency determination the taxpayer has consented in
California Revenue And Taxation Code Section 6511
If any person fails to make a return, the board shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of...
California Revenue And Taxation Code Section 6512
In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against...
California Revenue And Taxation Code Section 6513
The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof,...
California Revenue And Taxation Code Section 6514
If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 per cent of...
California Revenue And Taxation Code Section 6514.1
Any purchaser of a vehicle, vessel, or aircraft who registers it outside the State of California for the purpose of evading the payment of taxes due...
California Revenue And Taxation Code Section 6515
Promptly after making its determination the board shall give to theperson written notice of the estimate, determination, and penalty, the notice to...
California Revenue And Taxation Code Section 6536
If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination or...
California Revenue And Taxation Code Section 6537
If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the...
California Revenue And Taxation Code Section 6538
The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. He...
California Revenue And Taxation Code Section 6538.5
In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an...
California Revenue And Taxation Code Section 6539
Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency...
California Revenue And Taxation Code Section 6561
Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person...
California Revenue And Taxation Code Section 6561.5
Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be...
California Revenue And Taxation Code Section 6562
If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested
California Revenue And Taxation Code Section 6563
(a) The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for...
California Revenue And Taxation Code Section 6564
The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
California Revenue And Taxation Code Section 6565
All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid...
California Revenue And Taxation Code Section 6566
Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency...
California Revenue And Taxation Code Section 6591
(a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of...
California Revenue And Taxation Code Section 6591.5
(a) (1) For interest required to be paid to the state upon underpayments of tax to the state, " modified adjusted rate per annum" means the adjusted...
California Revenue And Taxation Code Section 6592
(a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's...
California Revenue And Taxation Code Section 6592.5
Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the "modified
California Revenue And Taxation Code Section 6593
If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of...
California Revenue And Taxation Code Section 6593.5
(a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances: ...
California Revenue And Taxation Code Section 6594
Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any...
California Revenue And Taxation Code Section 6596
(a) If the board finds that a person's failure to make a timely return or payment is due to the person's reasonable reliance on written advice from...
California Revenue And Taxation Code Section 6597
(a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax...
California Revenue And Taxation Code Section 6701
The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it any security...
California Revenue And Taxation Code Section 6702
(a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against...