ARTICLE 1. General
Article 1 added by Stats. 1949, Ch. 79.
§§ 43000–43073 · 21 sections
- § 43000 By ordinance the city legislative body shall provide a system for the assessment, levy, and collection of city taxes not inconsistent with this title.
- § 43001 Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s…
- § 43002 Tax liens attach as of 12:01 a.m. on the first day of January of each year.
- § 43003 Tax liens may be enforced by either of the following: (a) (1) A sale of the real property affected and execution and delivery of necessary certificates and…
- § 43004 Deeds made upon any sale of property for taxes or special assessments have the same effect in evidence as deeds for property sold for nonpayment of county…
- § 43004.5 (a) For purposes of this part, assessed value means 25 percent of full value to, and including, the 1980–81 fiscal year, and 100 percent of full value for the…
- § 43005 In the case of a sale of property for taxes or special assessments, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing…
- § 43005.7 Notwithstanding any other provision of law to the contrary, the legislative body of a city which collects its own taxes may by ordinance waive any penalties…
- § 43007 Notwithstanding any other contrary provisions of law, the city legislative body may by ordinance provide that every person of the city who on the lien date of…
- § 43008 (a) A lien on real property that results from the delinquency in payment of rates or charges, or the collection of future rates or charges, whether or not…
- § 43009 In exercising its discretion to waive the security deposit authorized by subdivision (b) of Section 43008, a utility shall consider the creditworthiness of the…
- § 43013 Notwithstanding any other provision of law, the legislative body of a chartered city which assesses and collects its own property taxes may, by ordinance,…
- § 43061 Property sold for city taxes is subject to redemption within a redemption period of at least five years upon such terms as the legislative body prescribes by…
- § 43062 Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.
- § 43063 The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for payment except that the tax lien ceases to exist for all…
- § 43064 Every tax is conclusively presumed to have been paid after thirty years from the time it became a lien, unless the property has been sold pursuant to law for…
- § 43065 Unless the city avails itself of the general laws relative to the assessment and collection of city taxes by county officers, at the first regular meeting in…
- § 43066 Notice of the time and place of sitting shall be given in the manner prescribed by ordinance.
- § 43067 The corrected list for each tax is the assessment roll upon which the tax is levied for that year. The city clerk, acting as clerk of the board of…
- § 43071 This article does not prevent the legislative body from exercising the power granted by general laws relative to the assessment and collection of taxes by…
- § 43073 (a) The legislative body of any city which is encompassed entirely within the territory of a special district may elect to pay the district an amount equal to…