BlackletterCalifornia law

DIVISION 1. PROPERTY TAXATION [50. - 5911.]

Division 1 enacted by Stats. 1939, Ch. 154.

§§ 50–5911 · 1,736 sections

  1. PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION §§ 50–100.96 · 178 sections
    1. CHAPTER 1. Base Year Values §§ 50–53 · 5 sections
    2. CHAPTER 2. Change in Ownership and Purchase §§ 60–69.6 · 23 sections
    3. CHAPTER 3. New Construction §§ 70–74.8 · 11 sections
    4. CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date §§ 75–75.80 · 40 sections
      1. ARTICLE 1. Definitions and General Provisions §§ 75–75.9 · 10 sections
      2. ARTICLE 2. Assessments on the Supplemental Roll §§ 75.10–75.15 · 6 sections
      3. ARTICLE 2.5. Application of Inflation Rate § 75.18 · 1 section
      4. ARTICLE 3. Exemptions §§ 75.20–75.24 · 4 sections
      5. ARTICLE 4. Notice of Assessment §§ 75.31–75.32 · 2 sections
      6. ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor §§ 75.40–75.43 · 4 sections
      7. ARTICLE 6. Collection of Supplemental Taxes §§ 75.50–75.55 · 6 sections
      8. ARTICLE 6.5. Reimbursement for County Costs §§ 75.60–75.66 · 3 sections
      9. ARTICLE 7. Disposition of Revenues §§ 75.70–75.72 · 3 sections
      10. ARTICLE 8. Effective Date § 75.80 · 1 section
    5. CHAPTER 4. Assessment Appeals §§ 80–82 · 3 sections
    6. CHAPTER 5. Taxpayer Reporting § 90 · 1 section
    7. CHAPTER 5.5. Property Tax Rates § 93 · 1 section
    8. CHAPTER 6. Allocation of Property Tax Revenue §§ 95–100.96 · 94 sections
      1. ARTICLE 1. Definitions and Administration §§ 95–95.60 · 9 sections
      2. ARTICLE 2. Basic Revenue Allocations §§ 96–96.81 · 24 sections
      3. ARTICLE 3. Revenue Allocation Shifts for Education §§ 97–97.81 · 35 sections
      4. ARTICLE 4. Tax Equity Allocations for Certain Cities §§ 98–98.2 · 6 sections
      5. ARTICLE 5. Jurisdictional Changes and Negotiated Transfers §§ 99–99.3 · 7 sections
      6. ARTICLE 6. Miscellaneous Provisions §§ 100–100.96 · 13 sections
  2. PART 1. GENERAL PROVISIONS §§ 101–198.1 · 208 sections
    1. CHAPTER 1. Construction §§ 101–136 · 40 sections
    2. CHAPTER 2. Administrative Provisions §§ 155–169 · 18 sections
    3. CHAPTER 2.5. Disaster Relief §§ 170–171.5 · 4 sections
    4. CHAPTER 2.6. Disaster Relief for Manufactured Homes §§ 172–172.1 · 2 sections
    5. CHAPTER 3. Limitation of Actions §§ 175–177 · 2 sections
    6. CHAPTER 4. Disaster Relief §§ 181–191 · 13 sections
    7. CHAPTER 5. Disaster Relief: Tax Deferral §§ 194–196.99 · 118 sections
    8. CHAPTER 6. Earthquake and Fire Disaster Relief §§ 197–198.1 · 11 sections
  3. PART 2. ASSESSMENT §§ 201–1367 · 441 sections
    1. CHAPTER 1. Taxation Base §§ 201–287 · 160 sections
      1. ARTICLE 1. Taxable and Exempt Property §§ 201–242 · 99 sections
      2. ARTICLE 2. Procedure to Claim Exemptions §§ 251–261 · 35 sections
      3. ARTICLE 2.5. Late Exemption Claims §§ 270–279.5 · 17 sections
      4. ARTICLE 3. Audit of Veterans’ Exemption Claims §§ 280–287 · 9 sections
    2. CHAPTER 2. Legal Description of Lands for Assessment Purposes §§ 321–328 · 10 sections
    3. CHAPTER 3. Assessment Generally §§ 401–681 · 175 sections
      1. ARTICLE 1. General Requirements §§ 401–409 · 31 sections
      2. ARTICLE 1.3. Assessment of Implements of Husbandry §§ 410–414 · 5 sections
      3. ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction §§ 421–430.5 · 19 sections
      4. ARTICLE 1.7. Valuation of Timberland and Timber §§ 431–437 · 10 sections
      5. ARTICLE 1.9. Historical Property §§ 439–439.4 · 5 sections
      6. ARTICLE 2. Information From Taxpayer §§ 441–470 · 27 sections
      7. ARTICLE 2.5. Change in Ownership Reporting §§ 480–487 · 16 sections
      8. ARTICLE 3. Arbitrary and Penal Assessments §§ 501–506 · 6 sections
      9. ARTICLE 4. Property Escaping Assessment §§ 531–538 · 18 sections
      10. ARTICLE 5. Tax Deeded Property § 568 · 1 section
      11. ARTICLE 6. Assessment Roll §§ 601–623 · 21 sections
      12. ARTICLE 7. Information to Other Taxing Agencies §§ 646–649 · 4 sections
      13. ARTICLE 8. Appraiser Qualifications §§ 670–673 · 4 sections
      14. ARTICLE 8.5. Assessment Analyst Certificates §§ 674–680 · 7 sections
      15. ARTICLE 9. Consultant Contracts § 681 · 1 section
    4. CHAPTER 4. Assessment by State Board of Equalization Generally §§ 721–868 · 43 sections
      1. ARTICLE 1. General Provisions §§ 721–725 · 8 sections
      2. ARTICLE 2. Assessments §§ 731–733 · 3 sections
      3. ARTICLE 3. Reassessments and Allocation Corrections §§ 741–749 · 9 sections
      4. ARTICLE 4. Assessment Estimates and Assessment Roll §§ 755–760 · 5 sections
      5. ARTICLE 5. Property Statements §§ 826–834 · 10 sections
      6. ARTICLE 6. State Assessed Property Escaping Assessment §§ 861–868 · 8 sections
    5. CHAPTER 5. Special Types of Property §§ 982–1162 · 40 sections
      1. ARTICLE 1. Generally §§ 982–998 · 16 sections
      2. ARTICLE 2. Goods in Transit §§ 1016–1022 · 7 sections
      3. ARTICLE 5. Vessels §§ 1136–1141 · 6 sections
      4. ARTICLE 6. Certificated Aircraft §§ 1150–1157 · 8 sections
      5. ARTICLE 7. Fractionally Owned Aircraft §§ 1160–1162 · 3 sections
    6. CHAPTER 6. Assessor’s Office Equipment §§ 1251–1256 · 6 sections
    7. CHAPTER 7. Responsibility of Assessor §§ 1361–1367 · 7 sections
  4. PART 3. EQUALIZATION §§ 1601–2125 · 106 sections
    1. CHAPTER 1. Equalization by County Board of Equalization §§ 1601–1721 · 79 sections
      1. ARTICLE 1. Generally §§ 1601–1616 · 29 sections
      2. ARTICLE 1.5. Equalization by Assessment Appeals Board §§ 1620–1630 · 21 sections
      3. ARTICLE 1.7. Assessment Hearing Officers §§ 1636–1641.5 · 10 sections
      4. ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County §§ 1642–1645.5 · 5 sections
      5. ARTICLE 2. Duties of Auditor §§ 1646–1651 · 7 sections
      6. ARTICLE 4. Equalization with Assistance of Appraisal Commission §§ 1716–1721 · 7 sections
    2. CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards §§ 1750–1756 · 15 sections
      1. ARTICLE 1. Findings and Declarations § 1750 · 1 section
      2. ARTICLE 2. Definitions § 1751 · 1 section
      3. ARTICLE 3. Establishment and Procedure §§ 1752–1752.4 · 5 sections
      4. ARTICLE 4. Organization §§ 1753–1753.3 · 4 sections
      5. ARTICLE 5. Lead Clerk § 1754 · 1 section
      6. ARTICLE 6. Admission and Withdrawal §§ 1755–1755.1 · 2 sections
      7. ARTICLE 7. Repeal Date § 1756 · 1 section
    3. CHAPTER 2. Equalization by State Board of Equalization §§ 1815–1841 · 5 sections
      1. ARTICLE 1. Generally §§ 1815–1817 · 3 sections
      2. ARTICLE 1.5. Review of Assessment of Publicly Owned Property §§ 1840–1841 · 2 sections
    4. CHAPTER 3. The Equalized County Assessment Roll §§ 2050–2125 · 7 sections
  5. PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES §§ 2131–2134 · 4 sections
  6. PART 4. LEVY OF TAX §§ 2151–2326 · 128 sections
    1. CHAPTER 1. Determination of Tax §§ 2151–2152.5 · 3 sections
    2. CHAPTER 2. Effect of Tax §§ 2186–2196 · 36 sections
    3. CHAPTER 3. Reimbursement for Costs Mandated by the State §§ 2201–2326 · 89 sections
      1. ARTICLE 1. Definitions §§ 2201–2216 · 17 sections
      2. ARTICLE 2. General Provisions §§ 2227–2237.5 · 12 sections
      3. ARTICLE 3. Method of Providing Reimbursement Revenue for Costs Mandated by State §§ 2240–2246.2 · 6 sections
      4. ARTICLE 4. Maximum Property Tax Rates §§ 2260–2267 · 18 sections
      5. ARTICLE 5. Additional Property Tax Rates §§ 2270–2280.1 · 18 sections
      6. ARTICLE 6. Tax Rate Limit Elections §§ 2285–2289 · 5 sections
      7. ARTICLE 7. Governmental Reorganization: Effect on Maximum Property Tax Rates §§ 2295–2299 · 5 sections
      8. ARTICLE 8. Functional Consolidation: Effect on Maximum Property Tax Rates §§ 2305–2309 · 5 sections
      9. ARTICLE 9. Reporting Tax Levies §§ 2325–2326 · 3 sections
  7. PART 5. COLLECTION OF TAXES §§ 2501–3205 · 163 sections
    1. CHAPTER 1. Medium of Payment §§ 2501–2516 · 20 sections
    2. CHAPTER 2. Collection Generally §§ 2601–2636 · 49 sections
    3. CHAPTER 2.1. Collection in Equal Installments §§ 2700–2708 · 11 sections
    4. CHAPTER 2.3. Return of Replicated Property Tax Payments §§ 2780–2783 · 6 sections
    5. CHAPTER 3. Collection of Part of an Assessment §§ 2801–2827 · 10 sections
      1. ARTICLE 1. General Provisions and Definitions §§ 2801–2802 · 2 sections
      2. ARTICLE 2. Payments §§ 2811–2812 · 2 sections
      3. ARTICLE 3. Applications and Computations for Separate Assessments §§ 2821–2827 · 6 sections
    6. CHAPTER 3.3. Collection of Taxes §§ 2851–2862 · 11 sections
    7. CHAPTER 4. Collection on the Unsecured Roll §§ 2901–2963 · 37 sections
      1. ARTICLE 1. General Provisions §§ 2901–2928.1 · 23 sections
      2. ARTICLE 2. Seizure and Sale §§ 2951–2963 · 14 sections
    8. CHAPTER 5. Suits for Taxes §§ 3002–3007 · 6 sections
    9. CHAPTER 6. Unsecured Roll Summary Judgment §§ 3101–3107 · 8 sections
    10. CHAPTER 7. Warrant for Collection of Taxes §§ 3201–3204 · 4 sections
    11. CHAPTER 8. Tax Delinquent Vessels § 3205 · 1 section
  8. PART 6. TAX SALES §§ 3351–3972 · 153 sections
    1. CHAPTER 1. Publication of Delinquent List and Notice of Sale §§ 3351–3385 · 20 sections
      1. ARTICLE 1. Generally §§ 3351–3353 · 3 sections
      2. ARTICLE 1.5. Deeds to the State §§ 3361–3366 · 6 sections
      3. ARTICLE 1.7. Published Delinquent List §§ 3371–3376 · 6 sections
      4. ARTICLE 1.8. Alternative Method of Publication §§ 3381–3385 · 5 sections
    2. CHAPTER 2. Sale by Operation of Law §§ 3436–3444 · 9 sections
      1. ARTICLE 1. General Provisions §§ 3436–3444 · 9 sections
      2. ARTICLE 2. Alternative Provisions
    3. CHAPTER 2.2. Medium of Payment §§ 3451–3456 · 4 sections
    4. CHAPTER 7. Sale to Private Parties After Deed to State §§ 3691–3731.1 · 60 sections
    5. CHAPTER 8. Deed to State, County or Public Agencies §§ 3771–3841 · 37 sections
      1. ARTICLE 1. General Provisions §§ 3771–3776 · 7 sections
      2. ARTICLE 2. Purchase from the State §§ 3791–3813 · 29 sections
      3. ARTICLE 3. Sales Between Taxing Agencies § 3841 · 1 section
    6. CHAPTER 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State §§ 3950–3972 · 23 sections
  9. PART 7. REDEMPTION §§ 4101–4379 · 58 sections
    1. CHAPTER 1. Redemption Generally §§ 4101–4116 · 22 sections
    2. CHAPTER 2. Redemption of Part of Assessment §§ 4131–4159 · 13 sections
      1. ARTICLE 1. General Provisions and Definitions §§ 4131–4132 · 2 sections
      2. ARTICLE 2. Payments §§ 4141–4143 · 3 sections
      3. ARTICLE 3. Applications and Computations §§ 4151–4159 · 8 sections
    3. CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments §§ 4186–4337 · 15 sections
      1. ARTICLE 1. General Provisions §§ 4186–4187 · 2 sections
      2. ARTICLE 2. Permanent Installment Plan §§ 4216–4226 · 11 sections
      3. ARTICLE 5. Credits and Distribution §§ 4336–4337 · 2 sections
    4. CHAPTER 4. Preparation of Abstract Lists §§ 4372–4379 · 8 sections
  10. PART 7.5. TAX CERTIFICATES §§ 4501–4531 · 19 sections
    1. CHAPTER 1. General Definitions §§ 4501–4505 · 5 sections
    2. CHAPTER 2. Authorization and Administration §§ 4511–4513 · 3 sections
    3. CHAPTER 3. Sale of Tax Certificates §§ 4521–4531 · 11 sections
  11. PART 8. DISTRIBUTION §§ 4651–4717 · 56 sections
    1. CHAPTER 1. Generally §§ 4651–4651.4 · 3 sections
    2. CHAPTER 1a. Secured Roll §§ 4653–4653.8 · 6 sections
    3. CHAPTER 1b. Unsecured Roll §§ 4655–4655.4 · 3 sections
    4. CHAPTER 1c. Redemptions §§ 4656–4656.7 · 8 sections
    5. CHAPTER 1d. Delinquent Unsecured Roll §§ 4658–4658.4 · 3 sections
    6. CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property §§ 4671–4676 · 12 sections
    7. CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds §§ 4701–4717 · 21 sections
  12. PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS §§ 4801–5170 · 134 sections
    1. CHAPTER 1. General Provisions §§ 4801–4808 · 6 sections
    2. CHAPTER 2. Corrections §§ 4831–4925 · 37 sections
      1. ARTICLE 1. Generally §§ 4831–4842 · 18 sections
      2. ARTICLE 2. Errors on the Board Roll §§ 4876–4880 · 6 sections
      3. ARTICLE 3. Incorrect Application of Payments §§ 4911–4916 · 7 sections
      4. ARTICLE 4. Incorrect Application of Payment on Redemption §§ 4920–4925 · 6 sections
    3. CHAPTER 3. Enforcement of Tax After Erroneous Proceedings §§ 4946–4948 · 3 sections
    4. CHAPTER 4. Cancellations §§ 4985–5091 · 48 sections
      1. ARTICLE 1. Generally §§ 4985–4992 · 19 sections
      2. ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property §§ 5011–5014 · 4 sections
      3. ARTICLE 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission §§ 5026–5029 · 4 sections
      4. ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner §§ 5061–5064 · 4 sections
      5. ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof §§ 5071–5073 · 3 sections
      6. ARTICLE 5. Cancellation of Taxes on Exempt Property §§ 5081–5091 · 14 sections
    5. CHAPTER 5. Refunds §§ 5096–5170 · 40 sections
      1. ARTICLE 1. Refunds Generally §§ 5096–5109 · 22 sections
      2. ARTICLE 2. Refund Actions by Taxpayers §§ 5140–5149.5 · 12 sections
      3. ARTICLE 2.5. Interest on Refunds §§ 5150.5–5153 · 4 sections
      4. ARTICLE 3. Action by Public Agency § 5161 · 1 section
      5. ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions § 5170 · 1 section
      6. ARTICLE 4. Disputes Over Valuation of State-Assessed Property
  13. PART 10. AIRCRAFT ASSESSMENT AND TAXATION §§ 5301–5456 · 21 sections
    1. CHAPTER 1. General Provisions and Definitions §§ 5301–5304 · 4 sections
    2. CHAPTER 2. Exemptions §§ 5331–5332 · 2 sections
    3. CHAPTER 3. Assessment §§ 5362–5368 · 7 sections
    4. CHAPTER 4. Levy §§ 5391–5392 · 2 sections
    5. CHAPTER 6. Distribution §§ 5451–5456 · 6 sections
  14. PART 12. TAXATION OF RACEHORSES §§ 5701–5790 · 36 sections
    1. CHAPTER 1. General Provisions and Definitions §§ 5701–5720.6 · 21 sections
    2. CHAPTER 2. Imposition of Tax §§ 5721–5722 · 2 sections
    3. CHAPTER 3. Exemptions § 5741 · 1 section
    4. CHAPTER 4. Collection §§ 5761–5768 · 8 sections
    5. CHAPTER 5. Administration §§ 5781–5790 · 4 sections
  15. PART 13. TAXATION OF MANUFACTURED HOMES §§ 5800–5842 · 19 sections
    1. CHAPTER 1. General Provisions and Definitions §§ 5800–5805 · 6 sections
    2. CHAPTER 2. Determination of Taxable Values §§ 5810–5813 · 4 sections
    3. CHAPTER 3. Change in Ownership §§ 5814–5815 · 2 sections
    4. CHAPTER 4. New Construction § 5825 · 1 section
    5. CHAPTER 5. Collection of Taxes on Mobilehomes §§ 5830–5832 · 3 sections
    6. CHAPTER 6. Administrative and Miscellaneous Provisions §§ 5840–5842 · 3 sections
  16. PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS §§ 5900–5911 · 12 sections