ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]
Article 5 added by Stats. 1979, Ch. 31.
§§ 5081–5091 · 14 sections
- § 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 the United…
- § 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 entity or the…
- § 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 of property…
- § 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 matter of law…
- § 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 lien at the…
- § 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 fiscal year for…
- § 5086 If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are a…
- § 5086.1 The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.
- § 5086.2 If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the…
- § 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, and costs…
- § 5088 Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property…
- § 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 roll…
- § 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 default of…
- § 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 notice to…