Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 4. Assessment Estimates and Assessment Roll*

Section 756

756. Transmission of rolls to county auditors. (a) On or before July 31, the board shall transmit to each county auditor a roll showing the unitary and operating nonunitary assessments made by the board in the county and the nonoperating nonunitary assessments made by the board in each city and revenue district in the county; provided, however, that the roll need not show the assessments made by the board in a revenue district which did not levy a tax or assessment during the preceding year. The roll is at all times, during office hours, open to the inspection of any person representing any taxing agency or revenue district, or any district described in Section 2131. If the roll does not show the assessments in a revenue district as herein provided and a notice of a proposed levy is furnished to the board in writing, on or before January 1 preceding the fiscal year for which the levy is to be made, the board shall furnish an estimate of the total assessed value of nonoperating nonunitary state-assessed property in the district and shall transmit thereafter to the county auditor a statement of roll change showing the nonoperating nonunitary assessments made by the board in the district.

(b) Notwithstanding subdivision (a), in making the roll referred to in subdivision (a), the value of property described in paragraph (1) of subdivision (a) of Section 100.1 and the nonunitary value of the property of regulated railway companies, property subject to subdivisions (i), (j), (k), and (deletionl) of Section 100, and property subject to Section 100.9 shall be enrolled by revenue district.

(c) The amendments made to this section by the act that added this subdivision apply for the 2007–08 fiscal year and for each fiscal year thereafter.

History.—Original section, consisting of first clause only, provided for transmission of roll to county auditors. Stats. 1945, p. 977, in effect September 15, 1945, added remainder of section. Stats. 1966, p. 590 (First Extra Session), in effect October 6, 1966, added the second sentence relative to inspection of the roll. Stats. 1974, Ch. 312, p. 625, in effect January 1, 1975, substituted "On or before August 19" for "immediately after the third Monday in August" in the first sentence, and added "on or before January 1 preceding the fiscal year for which the levy is to be made," after "in writing," in the third sentence. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "July 31" for "August 19", after "before", added "unitary" after "showing the", and added "the nonunitary assessments made by the board" after "the county and" in the first sentence; added "nonunitary" after "total assessed value of" and after "change showing the" in the third sentence; and deleted the former fourth sentence. Stats. 1987, Ch. 921, in effect September 22, 1987, added "(a)" before the first paragraph; added "and operating nonunitary" after "the unitary", and added "nonoperating" after "county and the" in the first sentence and added "nonoperating" after "total assessed value of" and after "change showing the" in the third sentence of subdivision (a); and added subdivision (b). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "The" for "Such" before "roll is at" in the second sentence of subdivision (a) and substituted "subdivisions (i), (j), and (k) of Section 100" for "subdivision (i) of Section 98.9" after "property subject to" in the first sentence of subdivision (b). Stats. 2005, Ch. 264 (SB 555), in effect January 1, 2006, substituted a comma for "and" after "railway companies" and added ", and property subject to Section 100.9" after "of Section 100" in the first sentence of subdivision (b). Stats. 2006, Ch. 791 (AB 2670), in effect January 1, 2007, added "to" after "levy is furnished" in the third sentence of subdivision (a); added "the value of property described in paragraph (1) of subdivision (a) of Section 100.1" after "in subdivision (a),"and substituted "and the nonunitary value" for "and the unitary value and nonunitary value" before "of the property of regulated railway" in the first sentence of subdivision (b) and added subdivision (c). Stats. 2010, Ch. 433 (AB 308), in effect September 29, 2010, substituted "(k), and (l)" for "(j), and (k)" after "subdivisions (i)," in the first sentence of subdivision (b).

Note.—Section 8 of Stats. 1987, Ch. 921, provided that no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the Legislature finds and declares that there are savings as well as costs in this act which, in the aggregate, do not result in additional net costs.

* Article 4 heading was added by Stats. 1976, Ch. 877, p. 1993, in effect January 1, 1977.