CHAPTER 2. Administrative Provisions [155. - 169.]
Chapter 2 enacted by Stats. 1939, Ch. 154.
§§ 155–169 · 18 sections
- § 155 The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director for not…
- § 155.3 The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than 30 days, or, in the case of…
- § 155.20 (a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supervisors may exempt from property tax all real property with…
- § 156 In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the township,…
- § 158 The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and…
- § 160 In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the county where the real…
- § 162 The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for preparing each of…
- § 162.1 (a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or…
- § 162.5 Any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, may by…
- § 163 Any entity that receives revenue that is derived from payments with respect to an assessment lien created pursuant to the Improvement Bond Act of 1911…
- § 163.5 The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply to…
- § 164 The chief accounting officer of each taxing agency other than the State, may examine and audit the accounts of any other taxing agency, other than the State,…
- § 166 (a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified time on a…
- § 167 (a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivision (b), there shall be a rebuttable presumption affecting…
- § 168 Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature if the…
- § 168.1 (a) Notwithstanding subdivision (b) of Section 16.5 of the Government Code, if a county assessor authorizes the submission of a State Board of Equalization…
- § 168.5 Any document required in this division to be acknowledged by the county clerk at no charge may be acknowledged by a notary public or other county official…
- § 169 The board shall encourage uniform statewide appraisal and assessment practices.