CHAPTER 1. Construction
Chapter 1 enacted by Stats. 1939, Ch. 154.
§§ 101–136 · 40 sections
- § 101 Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division.
- § 102 Nothing in this division shall be construed to permit double taxation.
- § 103 “Property” includes all matters and things, real, personal, and mixed, capable of private ownership.
- § 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, minerals, and…
- § 105 (a) “Improvements” includes both of the following: (1) All buildings, structures, fixtures, and fences erected on or affixed to the land. (2) All fruit,… see note
- § 106 (a) Except as provided in Section 83.5, “personal property” includes all property except real estate. (b) This section shall go into effect on the date Chapter… see note
- § 107 “Possessory interests” means the following: (a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and…
- § 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 open…
- § 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 surface of…
- § 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 surface of…
- § 107.4 (a) 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 or…
- § 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 subject to…
- § 107.7 (a) When valuing possessory interests in real property created by the right to place wires, conduits, and appurtenances along or across public streets,…
- § 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 right to the…
- § 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 stated in a…
- § 107.10 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 or use is…
- § 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 subject to…
- § 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 which are a…
- § 109.5 “Machine-prepared roll” means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device,…
- § 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 list may…
- § 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 property would…
- § 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 possessory…
- § 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…
- § 115 “Interest” in any property includes any legal or equitable interest.
- § 116 “Map” includes plat.
- § 117 “Lien date” is the time when taxes for any fiscal year become a lien on property.
- § 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 agency.
- § 119 “County board” means the county board of supervisors when sitting as the county board of equalization.
- § 121 “Taxing agency” includes the State, county, and city. “Taxing agency” also includes every district that assesses property for taxation purposes and levies…
- § 122 “Revenue district” includes every city and district for which the county officers assess property and collect taxes or assessments.
- § 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 the time of the…
- § 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 and the…
- § 125 “Current roll” means the roll containing the property on which current taxes are a lien.
- § 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, are in…
- § 128 “Assessor” means the assessing officer of a county, by whatever title he may be known.
- § 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 process…
- § 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 aircraft. (b)…
- § 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 payment of the…
- § 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 1981–82…
- § 136 Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of…