CHAPTER 1. Property Tax Assessment, Levy,and Collection

Chapter 1 added by Stats. 1949, Ch. 79.

§§ 43000–43122 · 35 sections

1. ARTICLE 1. General §§ 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…
2. ARTICLE 2. Alternative Methods §§ 43090–43101 · 12 sections

   • § 43090 This article does not apply to any city governed by general law until its legislative body elects to avail itself of the article.
   • § 43091 If the legislative body elects to proceed under this article, annually on or before the lien date, it shall pass an ordinance to that effect and file a…
   • § 43092 The legislative body shall meet annually on the first Monday in August, and by ordinance fix the amount of money necessary to be raised by taxation upon the…
   • § 43093 Annually on or before the third Monday in August, the county auditor shall transmit to the legislative body of each city within the county a written statement…
   • § 43094 The value shall be ascertained from the county assessment-book for the year, as equalized and corrected by the board of supervisors.
   • § 43095 On the first Monday of October, the city legislative body shall fix the tax rate, designating the number of cents upon each one hundred dollars ($100) and…
   • § 43096 The tax rate shall be sufficient to raise the amount fixed by the legislative body.
   • § 43097 The legislative body shall immediately transmit to the county auditor a statement of the tax rate so fixed.
   • § 43098 The auditor shall compute and enter in a separate column in the assessment book, to be headed “City Tax, City of ____” (naming it), the respective sums, in…
   • § 43099 Taxes levied pursuant to this article shall be collected at the time and in the manner as county taxes.
   • § 43100 When collected, the net amount shall be paid to the treasurer of the city to which it belongs, under the general requirements and penalties provided by law for…
   • § 43101 On the filing of itemized statements by the county auditor and county tax collector showing the additional expense to their offices of assessing and collecting…
3. ARTICLE 3. Fiscal Year in Chartered Cities §§ 43120–43122 · 2 sections

   • § 43120 The legislative body of any city operating under a charter framed pursuant to Section 8, Article XI of the Constitution may adopt an ordinance by a majority of…
   • § 43122 By ordinance passed in the same manner, the legislative body may fix the time for making the annual tax levy, and the time at which the tax lien attaches. It…