Property Taxes Law Guide – Revision 2010
 

Business and Professions Code

DIVISION 4. REAL ESTATE

PART 3. LICENSING AND CERTIFICATION OF REAL ESTATE APPRAISERS

CHAPTER 2. Administration | (View entire chapter)

• 11319 Uniform Standards of Professional Appraisal Practice

DIVISION 5. WEIGHTS AND MEASURES

CHAPTER 7. Public Weighmasters | (View entire chapter)

• 12701 Persons who are not weighmasters

DIVISION 7. GENERAL BUSINESS REGULATIONS

PART 3. REPRESENTATIONS TO THE PUBLIC

CHAPTER 1. Advertising | (View entire chapter)

Article 2 Particular Offenses

• 17533.6 Solicitations implying governmental connection
• 17537.8 Solicitations; homeowners' exemption
• 17537.9 Solicitations; assessment appeals

DIVISION 8. SPECIAL BUSINESS REGULATIONS

CHAPTER 4. Horse Racing | (View entire chapter)

Article 9.2 Satellite Wagering

• 19605.7 Amount and distribution of deductions from wagers at facilities in northern zone
• 19605.71 Amount and distribution of deductions from wagers at facilities in central and southern zone
• 19605.72 Additional amounts
• 19605.73 Statewide marketing organization

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Civil Code

DIVISION 2. PROPERTY

PART 2. REAL OR IMMOVABLE PROPERTY

TITLE 2. ESTATES IN REAL PROPERTY

CHAPTER 4. Conservation Easements | (View entire chapter)

• 815 Legislative finding
• 815.1 "Conservation easement"
• 815.2 Interest in real property
• 815.3 Who may acquire and hold
• 815.4 Interests retained by grantor
• 815.5 Recording of conveyances
• 815.7 Enforceability; remedies
• 815.9 Right of political subdivisions to hold similar interests
• 815.10 Enforceable restriction for assessment purposes
• 816 Liberal construction

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Code of Civil Procedure

PART 2. CIVIL ACTIONS

TITLE 14. MISCELLANEOUS PROVISIONS

CHAPTER 9. Actions to Enforce Real Property and Mobilehome Sales Agreements | (View entire chapter)

• 1062.10 Change-in-ownership statement is prerequisite to court action

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Commercial Code

DIVISION 6. BULK SALES

Commercial Code | (View entire chapter)

• 6105 Notices; business property statement

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Corporations Code

TITLE 1. CORPORATIONS

DIVISION 1. GENERAL CORPORATION LAW

PART 6. CORPORATE RECORDS AND REPORTS

CHAPTER 15. Records and Reports | (View entire chapter)

• 1506 Property records; inspection by assessor

TITLE 2. PARTNERSHIPS

CHAPTER 5. Uniform Partnership Act of 1994 | (View entire chapter)

• 16307 Suit against partnership; judgment

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Education Code

TITLE 1. GENERAL EDUCATION CODE PROVISIONS

DIVISION 1. GENERAL EDUCATION CODE PROVISIONS

PART 9. FINANCE

CHAPTER 2. Local Taxation by School Districts and Community College Districts | (View entire chapter)

Article 3 Disputed Revenues of School Districts

• 14240 Impounding disputed revenues; release

TITLE 2. ELEMENTARY AND SECONDARY EDUCATION

DIVISION 3. LOCAL ADMINISTRATION

PART 24. SCHOOL FINANCE

CHAPTER 2. Determination of Minimum Level of Education Funding | (View entire chapter)

• 41200 Factor for modifying total assessed values [Repealed]
• 41200 Legislative declaration and intent
• 41201 Modification of school district values by state agencies [Repealed]
• 41202 Additional tax revenue measures [Repealed]
• 41202 Definitions
• 41203 Procedure to offset decrease in aid [Repealed]
• 41203 Monies for support of schools and colleges
• 41203.1 Distribution of allocations [Repealed]
• 41203.1 Distribution of allocations
• 41203.2 Allocations to community college districts [Repealed]
• 41203.3 Appropriations counted towards minimum funding obligation
• 41203.5 Supplemental appropriation; rate of growth; total appropriation
• 41203.6 Amount computed
• 41203.7 Supplemental appropriation; allocation basis, expenditures
• 41203.8 Community college supplemental appropriation; allocation basis
• 41204 Certification of offset requirements; use of revenues [Repealed]
• 41204 Legislative intent of allocation of revenues [Repealed]
• 41204 Legislative intent of allocation of revenues
• 41204.1 Legislative intent of allocation of revenues
• 41204.5 Legislative intent of allocation of 1992–93 revenues
• 41204.6 Legislative intent of the 1993–94 appropriations
• 41205 Levy during next succeeding fiscal year [Repealed]
• 41205 Legislative findings and declaration
• 41206 Legislative intent not to affect tax levies [Repealed]
• 41206 Estimates; actual data
• 41206.1 Ensurance of appropriations transfers
• 41206.5 Total allocations
• 41207 Effective date of chapter [Repealed]
• 41207 Minimum funding obligation
• 41207.1 Minimum funding guarantee; outstanding balance
• 41207.2. Minimum funding obligation and maintenance factor allocation
• 41207.3. Minimum funding obligation; amount deemed certified
• 41207.3. Minimum funding obligation; amount deemed certified
• 41207.5 Proposition 98 Reversion Account
• 41208 Average daily attendance
• 41209 Average daily attendance; prior year appropriation

CHAPTER 7. Local Taxation by School Districts | (View entire chapter)

Article 1 Changing Maximum Tax Rates

• 42214 Requests for assessed valuation by school district

TITLE 3. POSTSECONDARY EDUCATION

DIVISION 7. COMMUNITY COLLEGES

PART 50. FINANCE

CHAPTER 2. Property Valuations for Allocations | (View entire chapter)

• 84200 Factor for modifying total assessed values [Repealed]
• 84201 Modification of school district values by state agencies [Repealed]
• 84202 Additional tax revenue measures [Repealed]
• 84203 Procedure to offset decrease in aid [Repealed]
• 84204 Certification of offset requirements; use of revenues [Repealed]
• 84205 Levy during next succeeding fiscal year [Repealed]
• 84205.5 Full cash value
• 84206 Legislative intent not to affect tax levies [Repealed]
• 84207 Furnishing of tax receipts to Chancellor [Repealed]
• 84207 Furnishing of tax receipts to Board of Governors

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Fish and Game Code

DIVISION 2. DEPARTMENT OF FISH AND GAME

CHAPTER 5. Fish and Game Management | (View entire chapter)

Article 1 Generally

• 1504 Payment of assessments and amount equivalent to taxes on wildlife management areas

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Health and Safety Code

DIVISION 13. HOUSING

PART 2. MOBILEHOMES—MANUFACTURED HOUSING

CHAPTER 1. Definitions | (View entire chapter)

• 18001.8 Commercial coach
• 18003.3 Dwelling unit
• 18005.8 Legal owner
• 18007 Manufactured home
• 18008 Mobilehome
• 18008.5 Mobilehome accessory
• 18008.7 Multi-unit manufactured housing

PART 2.1. MOBILEHOME PARKS ACT

CHAPTER 1. Definitions | (View entire chapter)

• 18210.5 "Manufactured home"
• 18211 "Mobilehome"
• 18218 "Commercial coach"

CHAPTER 5. Regulations | (View entire chapter)

Article 1 General Provisions

• 18551 Regulations for foundation systems
• 18551.1 Foundation systems; mobilehome parks
• 18555 Conversion to resident ownership

Article 2 Mobilehomes and Special Occupancy Park Lots

• 18613.2 Notification of assessor

DIVISION 20 MISCELLANEOUS HEALTH AND SAFETY CODE PROVISIONS

CHAPTER 6.5 Hazardous Waste Control | (View entire chapter)

Article 9 Permitting of Facilities

• 25202.5 Restrictive covenant upon uses

Article 11 Hazardous Waste Disposal Land Use

• 25229 Designation of land as hazardous waste property or border zone property

DIVISION 24. COMMUNITY REDEVELOPMENT AND HOUSING

PART 1. COMMUNITY REDEVELOPMENT LAW

CHAPTER 4. Redevelopment Procedures and Activities | (View entire chapter)

Article 3 Selection of Project Area and Formulation of Preliminary Plans

• 33327 Transmittal of boundary statement
• 33328 Base year assessment roll; report
• 33328.1 Base year assessment roll; supplemental report
• 33328.3 Notice of boundary change; supplemental report
• 33328.4 Fee schedule
• 33328.5 Procedures for use of alternative equalized assessment roll—redevelopment agencies
• 33328.7 Reimbursement for costs

CHAPTER 6. Financial Provisions | (View entire chapter)

Article 6 Taxation

• 33670 Division of taxes
• 33670.5 Allocation between agencies
• 33670.8 Allocation of taxes; redevelopment project areas; City of Santa Cruz and City of Watsonville
• 33670.9 Allocation of taxes; disaster area redevelopment plan; City of Oakland [Repealed]
• 33670.9 Orange County; transfers to general fund
• 33670.95 Orange County; redevelopment agency payment
• 33671 Pledge of portion of taxes
• 33671.5 Pledge of taxes; priority
• 33672 "Taxes" defined
• 33672.5 Allocation of taxes; report; redevelopment agencies
• 33672.7 Project area disbursements [Repealed]
• 33673 Taxation of leased property
• 33673.1 Notice of property leases
• 33674 Taxes allocable and payable for first time
• 33674.5 Redevelopment agency tax payments
• 33675 Procedure for allocation and payment of taxes
• 33676 Election to receive taxes allocable
• 33677 Separate computation of taxes
• 33677.5 Tax offset within redevelopment project area
• 33678 Redevelopment tax-increment revenues not proceeds of taxes within meaning of Article XIII B
• 33679 Public hearing requirements

PART 1.5. COMMUNITY REDEVELOPMENT DISASTER PROJECT LAW

COMMUNITY REDEVELOPMENT DISASTER PROJECT LAW | (View entire chapter)

• 34000 Legislative findings and declarations
• 34001 Authorization to establish redevelopment agency
• 34002 Definitions

PART 2. HOUSING AUTHORITIES

CHAPTER 1.5. Tax Exemption of Housing Authority Property | (View entire chapter)

• 34400 Declaration of policy
• 34401 Property of housing authorities exempt from taxation
• 34402 Bonds of housing authorities exempt from taxation

DIVISION 27. CALIFORNIA POLLUTION CONTROL FINANCING AUTHORITY ACT

CHAPTER 1. California Pollution Control Financing Authority | (View entire chapter)

Article 4 Construction and Leases of Facilities

• 44556 Authority property exempt from taxation

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Public Resources Code

DIVISION 4. FORESTS, FORESTRY AND RANGE AND FORAGE LANDS

PART 1. DEFINITIONS AND GENERAL PROVISIONS

CHAPTER 1. Definitions | (View entire chapter)

• 4002 "Board"
• 4003 "Department"

PART 2. PROTECTION OF FOREST, RANGE AND FORAGE LANDS

CHAPTER 1. Prevention and Control of Forest Fires | (View entire chapter)

Article 3 Responsibility For Fire Protection

• 4125 State responsibility areas; classification; maps

Article 3.5 State Responsibility Area Fire Protection Benefit Fees

• 4139 Fee Imposition; exemptions; access to assessment records

CHAPTER 8. Forest Practice Act | (View entire chapter)

Article 7 Timber Harvesting

• 4582.8 Timber harvesting plans; tax rate area designations
• 4584 Exempt activities
• 4584.5 Registration; timber yield tax
• 4592 Emergency notice

Article 9 Conversion

• 4621 Application for conversion; procedure
• 4621.2 Conditions for approval of application; written findings
• 4622 Additional conditions for approval of application
• 4623 Affidavit of intent to convert land; additional proof of intent
• 4624 Denial of conversion permit; reasons
• 4624.5 Hearing on denial of conversion permit
• 4625 Approval of application
• 4626 Revocation of permit

CHAPTER 9. State Forests | (View entire chapter)

Article 3 State Forests

• 4654 Payments to counties by state for land acquired for state forest purposes

DIVISION 5. PARKS AND MONUMENTS

CHAPTER 1. State Parks and Monuments | (View entire chapter)

Article 3 Qualified Historical Property

• 5031 Definition
• 5032 Property included
• 5033 Department to adopt rules and regulations

CHAPTER 1.695. Public Review of State Agency Acquisition of Conservation Lands | (View entire chapter)

Article 3 Conservation Easement Registry

• 5096.520 Conservation Easement Registry

CHAPTER 2. Counties and Cities | (View entire chapter)

Article 2.6 County Theatrical Schools and Institutes

• 5140 Counties with population of four million; acquisition and operation of schools for instruction in dramatic or theatrical arts; leases
• 5141.1 Leases; net revenue; charitable exemption; transfer of assets on termination

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Streets and Highways Code

DIVISION 1. STATE HIGHWAYS

CHAPTER 1. Administration | (View entire chapter)

Article 3 The Department of Transportation

• 104.13 Department as agent for payment of possessory interest taxes due from lessees

DIVISION 2. COUNTY HIGHWAYS

CHAPTER 8. Highway Funds | (View entire chapter)

Article 4 Apportionment of Road District Funds

• 1650 Unencumbered funds of road district
• 1651 Incorporated territory to be noted on assessors' maps
• 1652 Assessor to ascertain assessed value of incorporated property
• 1653 Division of road funds
• 1654 City to repay tax on incorporated portion

DIVISION 7. IMPROVEMENT ACT OF 1911

PART 5. IMPROVEMENT BONDS

CHAPTER 6. Default and Sale for Delinquency | (View entire chapter)

• 6509 Conduct of sale; fair market value to be determined by assessor

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Vehicle Code

DIVISION 1. WORDS AND PHRASES DEFINED

• 396 "Mobilehome"

DIVISION 3. REGISTRATION OF VEHICLES AND CERTIFICATES OF TITLE

CHAPTER 2. Transfers of Title or Interest | (View entire chapter)

Article 3 Notice and Application

• 5901 Notice of transfer

DIVISION 3.5. REGISTRATION AND TRANSFER OF VESSELS

CHAPTER 2. Registration | (View entire chapter)

• 9869 Information to be furnished to county assessors

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Water Code

DIVISION 10. FINANCIAL SUPERVISION OF DISTRICTS

CHAPTER 2. Water District Taxes | (View entire chapter)

• 20200 Mobilehomes not subject to taxes for debt service of districts [Repealed]

CHAPTER 3. Water District Taxes | (View entire chapter)

• 20220 Mobilehomes not subject to taxes for debt service of districts

DIVISION 11. IRRIGATION DISTRICTS

PART 10. ASSESSMENTS

CHAPTER 8. Alternative Procedure for Assessment and Collection by County | (View entire chapter)

Article 2 Assessment and Equalization

• 26625.1 Assessment; Madera Irrigation District