Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
General Law Provisions
Supplemental Acts to the Revenue and Taxation Code
Stats. 1979, Ch. 1196
Section 1. Notification by tax collector. The county tax collector shall notify each assessee who is responsible for the payment of, but who has not presently paid, real property taxes for the 19787–79 fiscal year of any reduction in such taxes resulting from the enactment of Chapter 49 of the Statutes of 1979. Such assessee whose property taxes are so reduced shall be exempt from payments of penalties, fees and costs on the delinquency provided that the assessee pays the total property taxes due for the 19787–79 fiscal year within 30 days after receipt of notification by the tax collector of the reduced amount due.
Sec. 2. Legislative finding. The Legislature finds and declares that it is in the public interest to exempt assessees from payments of penalties, fees and costs for nonpayment of property taxes which were based on improper assessment practices for the 19787–79 fiscal year.
Sec. 3. Legislative intent. In enacting Chapter 49 of the Statutes of 1979 the Legislature intended to correct an improper assessment practice which has resulted from the misinterpretation of Article XIII A of the California Constitution, as added to the California Constitution pursuant to the approval by the voters, of Proposition 13 on the ballot for the Direct Primary Election held June 6, 1978, and Section 110.1 of the Revenue and Taxation Code, as added by Chapter 292 of the Statutes of 1978, amended by Chapter 332 of the Statutes of 1978, and further amended by Chapter 576 of the Statutes of 1978.
It is further the intent of the Legislature that this act be construed as an act necessary for the implementation of Proposition 13, and, as such, is not a cost mandated by the state.
No appropriation is made by this act, nor is any obligation created thereby, pursuant to Section 2231 or 2234 of the Revenue and Taxation Code. Moreover, no claim shall be considered with respect to this act by the State Board of Control pursuant to Section 905.2 of the Government Code or Section 2250 of the Revenue and Taxation Code, and the Department of Finance shall not review or report on this act pursuant to Section 2246 of the Revenue and Taxation Code.
History.—Enacted by Stats. 1979, Ch. 1196, in effect September 30, 1979.