Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
General Law Provisions
Validation of the Acts of Taxing Agencies and of Their Officers
AN ACT RELATING TO THE VALIDATION OF THE ACTS OF TAXING AGENCIES AND OF THEIR OFFICERS
Stats. 1974, Ch. 561
Section 1. "Taxing agency." As used in this act "taxing agency" includes the state, county, and city. "Taxing agency" also includes every district that assesses property for taxation purposes and levies taxes or assessments on the property so assessed.
Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.
Sec. 3. Validation. Every act and proceeding taken by any taxing agency or revenue district or the officers thereof relative to preparing, transmitting, computing, determining or fixing the budget or the tax rate or rates of any taxing agency or revenue district, or to the assessment or equalization of property or to the levy of taxes thereon or to tax sales or certificates of tax sales, tax deeds or other conveyances, are hereby confirmed, validated and declared legally effective.
Sec. 4. Operation. (a) This act is limited to the correction of defects, irregularities and ministerial errors which the Legislature originally could have omitted from the statutory requirements of law under which the acts hereby confirmed, validated and declared legally effective were taken.
(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.
(c) This act shall not operate to confirm, validate, or legalize any act, proceeding or other matter the legality of which is being contested or inquired into in any legal proceeding, now pending and undetermined or which may be pending and undetermined during the period of 30 days from and after the effective date of this act, and shall not operate to confirm, validate, or legalize any act, proceeding or other matter which has heretofore been determined in any legal proceeding to be illegal, void or ineffective.
(d) Nothing in this act shall operate to make valid any property tax rate which is in excess of that permitted by law.
Sec. 5. Severability. If any provisions of this act or its application to any person or circumstances are held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.
History.—Enacted by Stats. 1974, Ch. 561, p. 1381, in effect January 1, 1975.