PART 4. LEVY OF TAX [2151. - 2326.]
Part 4 enacted by Stats. 1939, Ch. 154.
§§ 2151–2326 · 128 sections
CHAPTER 1. Determination of Tax §§ 2151–2152.5 · 3 sections
- § 2151 The board of supervisors shall fix the rates of county and district taxes and shall levy the State, county, and district taxes as provided by law.
- § 2152 The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to…
- § 2152.5 Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior to the time…
CHAPTER 2. Effect of Tax §§ 2186–2196 · 36 sections
- § 2186 Every tax has the effect of a judgment against the person.
- § 2187 Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.
- § 2188 Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.
- § 2188.1 Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the…
- § 2188.2 Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land…
- § 2188.3 Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be separately…
- § 2188.4 Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board of…
- § 2188.5 (a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003…
- § 2188.6 (a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil…
- § 2188.7 (a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing…
- § 2188.8 (a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the…
- § 2188.9 (a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and…
- § 2188.10 (a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed…
- § 2188.11 The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.
- § 2189 (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the personal…
- § 2189.1 Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those…
- § 2189.3 A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property, where the personal…
- § 2189.5 Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon…
- § 2189.6 Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the…
- § 2189.7 Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on the secured…
- § 2189.8 Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating…
- § 2190 Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by…
- § 2190.1 If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount of the tax,…
- § 2190.2 Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall become a…
- § 2191.3 (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs: (1) There is a tax on any of the following: (A) A…
- § 2191.4 From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes a…
- § 2191.5 Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured…
- § 2191.6 Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and…
- § 2191.10 Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is…
- § 2192 Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the…
- § 2192.1 Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien on real property, have…
- § 2192.2 Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2 of Title 14 of Part 4 of…
- § 2193 Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.
- § 2194 (a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur: (1) The…
- § 2195 Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be…
- § 2196 (a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for unpaid…
CHAPTER 3. Reimbursement for Costs Mandated by the State §§ 2201–2326 · 89 sections
ARTICLE 1. Definitions §§ 2201–2216 · 17 sections
- § 2201 Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word applies to…
- § 2202 “Ad valorem property taxation” means any source of revenue derived from applying a property tax rate to the assessed value of property.
- § 2203 “City” means any city whether general law or charter, except a city and county.
- § 2204 “Classification of property” means any enumeration or grouping of property by a statute which results in it being treated differently from other property for…
- § 2205 “Costs mandated by the courts” means any increased costs incurred by a local agency or school district in order to comply with a final court order issued after…
- § 2206 “Costs mandated by the federal government” means any increased costs mandated specifically by the federal government upon a local agency or school district…
- § 2206.5 “Costs mandated by the voters” means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute or…
- § 2208 “County” means any chartered or general law county. “County” includes a city and county.
- § 2208.5 “School district” means any school district, community college district, or county superintendent of schools.
- § 2209 “Executive order” means any order, plan, requirement, rule or regulation issued: (a) By the Governor, or (b) By any officer or official serving at the pleasure…
- § 2210 “Law enacted after January 1, 1973,” means any statute enacted by the Legislature after January 1, 1973.
- § 2211 “Local agency” means any city, county, special district, authority or other political subdivision of the state.
- § 2212 “Percentage change in the cost of living” means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer…
- § 2213 “Property tax rate” means any rate of tax or assessment which is levied per unit of assessed value of property. “Property tax rate” includes any rate or…
- § 2214 “Sales tax exemption” means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2.
- § 2215 “Special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. “Special…
- § 2216 County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire…
ARTICLE 2. General Provisions §§ 2227–2237.5 · 12 sections
- § 2227 (a) (1) Annually, the Department of Finance shall transmit to each city and each county an estimate of the percentage change in the population of the city or…
- § 2228 (a) The annual percentage change in population for special districts shall be the percentage changes established pursuant to Section 2227 and this section: (1)…
- § 2228.1 (a) Annually, the Department of Finance shall transmit to each community college district an estimate of its annual percentage change in adult population. Such…
- § 2229 (a) Any classification or exemption of property for purposes of ad valorem property taxation enacted by the Legislature after January 1, 1973, shall be…
- § 2230 The state shall annually reimburse cities and counties for the net loss of revenue from each statute enacted after January 1, 1973, which provides for a sales…
- § 2230.5 Notwithstanding the provisions of Sections 2229 and 2230, prior to the end of each calendar year, commencing with the 1978 calendar year, the Department of…
- § 2232 Any funds received by a local agency or school district pursuant to the provisions of this chapter may be used for any public purpose.
- § 2233 (a) The Director of Finance shall include in the Governor’s Budget an appropriation for a statute which has an otherwise minimal fiscal effect on local…
- § 2235 Claims for direct and indirect costs filed pursuant to Sections 2229 and 2231 shall be filed in the manner prescribed by the State Controller.
- § 2237.2 (a) Annually, no later than 90 days following the end of the fiscal year, each local agency (as defined in Section 95) shall report to the Controller any ad…
- § 2237.4 If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding fiscal year…
- § 2237.5 For the 1979–80 fiscal year and thereafter, except as provided by subdivision (b) of Section 12 of Article XIII of the Constitution, for purposes of computing…
ARTICLE 3. Method of Providing Reimbursement Revenue for Costs Mandated by State §§ 2240–2246.2 · 6 sections
- § 2240 Revenues to reimburse local agencies and school districts pursuant to the provisions of Section 2229 or 2230 shall be determined and appropriated as provided…
- § 2241 When a bill is introduced in the Legislature, and each time a bill is amended, the Legislative Counsel shall determine whether the bill requires state…
- § 2242 Whenever the Legislative Counsel determines that a bill will require state reimbursement to a local agency or a school district as provided in Section 2229 or…
- § 2243 The estimate required by Section 2242 shall be the amount estimated to be required during the first fiscal year of a bill’s operation in order to reimburse…
- § 2244 In the event that a bill is amended on the floor of either house, whether by adoption of the report of a conference committee or otherwise, in such a manner as…
- § 2246.2 The Director of Finance shall include in the Governor’s Budget an appropriation for statutes identified pursuant to Section 2246 which increase the penalty for…
ARTICLE 4. Maximum Property Tax Rates §§ 2260–2267 · 18 sections
- § 2260 The maximum property tax rates for local agencies shall be those established pursuant to the provisions of this article or of Article 6, 7 or 8 of this chapter…
- § 2260.5 For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment…
- § 2261 The maximum property tax rate which may be levied by any county for general purposes shall be the combination of all countywide property tax rates which were…
- § 2261.1 (a) Any county which was providing structural fire protection services in unincorporated areas of the county during the 1971–1972 or the 1972–1973 fiscal years…
- § 2261.2 Whenever a county board of supervisors adopts the provisions of Sections 42649 and 85265.5 of the Education Code and thereby transfers certain duties of the…
- § 2262 The maximum property tax rate which may be levied by any city shall be: (1) For general law cities, the aggregate of all citywide property tax rates which were…
- § 2262.2 A local agency or district formed by a city after the effective date of this chapter to take over and perform services theretofore provided by a county service…
- § 2263 The maximum property tax rate which may be levied by, or on behalf of, a special district formed prior to January 1, 1972, shall be: (1) The maximum property…
- § 2263.1 This section shall apply only to special districts formed between January 1, 1972, and the effective date of this section. (a) For special districts the…
- § 2263.2 After the effective date of this section the formation of a special district shall not be effective for property tax purposes unless a maximum property tax…
- § 2263.4 Notwithstanding paragraph (2) of Section 2263, the maximum property tax rate which may be levied by, or on behalf of, a harbor district shall be the greater of…
- § 2264 In the event that a local agency elects to follow the provisions of Part 3.5 (commencing with Section 2131) of this division, for levying a property tax rate…
- § 2265 In lieu of the maximum property tax rates established by other provisions of this article, the voters of a local agency may establish a maximum property tax…
- § 2266 This section shall provide an alternate procedure to the other provisions of this chapter for establishing maximum property tax rates. The maximum property tax…
- § 2266.1 In the event that a special district employs a system of ad volorem property taxation in which the district assessment roll is not based upon the full cash…
- § 2266.2 As used in Section 2266, “property tax revenue” includes revenue distributed in the prior fiscal year to local government by the state pursuant to the Timber…
- § 2266.5 This section shall provide an alternate procedure to the other provisions of this article for establishing maximum property tax rates. In the event that a…
- § 2267 In the event that an error or omission occurred in determining the property tax rate which was levied by, or on behalf of, a local agency in either the…
ARTICLE 5. Additional Property Tax Rates §§ 2270–2280.1 · 18 sections
- § 2270 A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing…
- § 2271 A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing…
- § 2271.1 An additional property tax heretofore or hereafter levied pursuant to the provisions of Section 2271 shall not be invalidated and may continue to be levied to…
- § 2271.15 Notwithstanding the provisions of Section 2271.1, an additional levy made prior to January 1, 1976, pursuant to the provisions of Section 2271 to pay costs…
- § 2271.2 The Controller shall issue, and shall revise, as needed, advisory guidelines to assist local agencies in determining when an additional property tax rate may…
- § 2272 A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing…
- § 2273 (a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing…
- § 2273.1 The provisions of Section 2273 shall apply to a contract or lease signed after January 1, 1973, if a local agency, in anticipation of such contract, shall have…
- § 2273.2 If, prior to January 1, 1973, a local agency was a party to any contract or lease, the terms of which provide (1) that the local agency shall make payments to…
- § 2274 (a) In the event of an emergency which constitutes a danger to the public health, safety or welfare, or of a general disaster, which requires a local agency to…
- § 2275 A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing…
- § 2276 A local agency to which Section 2267 is applicable, may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established…
- § 2277 A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing…
- § 2278 In the event that a local agency is required to pay or is authorized to collect any fees, assessments, charges or obligations as a term or condition of a…
- § 2279.1 A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter for interest…
- § 2280 A special district may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter in order to…
- § 2280.01 (a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter for…
- § 2280.1 A city may levy, or have levied on its behalf, a rate in addition to the maximum tax rate established pursuant to this chapter in order to comply with the…
ARTICLE 6. Tax Rate Limit Elections §§ 2285–2289 · 5 sections
- § 2285 For the purposes of this article, the term “qualified voter of the local agency” means a voter who meets the specific qualifications, if any, set forth for…
- § 2286 (a) No local agency formed after the effective date of this chapter shall levy, or have levied on its behalf, any property tax rate, except an additional…
- § 2287.5 Whenever a local agency is formed without an election, there may be submitted to the agency declaring the formation, at the time of formation or within 30 days…
- § 2288 A maximum property tax rate election held by a local agency formed under a law that does not provide a procedure for elections shall be conducted by the county…
- § 2289 Whenever possible, elections to approve maximum property tax rates shall be consolidated with other elections. In the event that an election to approve a…
ARTICLE 7. Governmental Reorganization: Effect on Maximum Property Tax Rates §§ 2295–2299 · 5 sections
- § 2295 As used in this article “governmental reorganization” means any formation of, annexation to, detachment from, consolidation of, dissolution of, or other…
- § 2296 Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum property tax rate for any local agency whose boundaries are…
- § 2297 In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a result of a…
- § 2298 In the event that a governmental reorganization makes it necessary or desirable for a local agency to exceed the maximum property tax rate provided in Section…
- § 2299 In the event than an election is required in order to approve and effectuate a governmental reorganization, the impartial analysis of the governmental…
ARTICLE 8. Functional Consolidation: Effect on Maximum Property Tax Rates §§ 2305–2309 · 5 sections
- § 2305 As used in this article “functional consolidation” means the transfer, from one local agency to another, of both of the following: (1) the responsibility for…
- § 2306 Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affected by such functional consolidation shall be determined as…
- § 2307 The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this section. Such reduction shall be effective…
- § 2308 The maximum property tax rate for a local agency assuming the responsibility for providing a program or service and for levying a tax to pay the cost thereof,…
- § 2309 Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shall only be made in the first full fiscal year after the…
ARTICLE 9. Reporting Tax Levies §§ 2325–2326 · 3 sections
- § 2325 Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each local agency shall report to the Controller, on a form to…
- § 2325.1 In the event that the Controller determines that an error has occurred in establishing a property tax rate levied pursuant to any provision of this chapter, he…
- § 2326 If a local agency fails to file the report required by Section 2325 by October 15, the Controller, in the succeeding fiscal year, shall reduce by 10 percent or…