Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Index


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    Z   


Key to Abbreviations

B.P. . . . Business and Professions Code

Civ. . . . Civil Code

Corp. . . . Corporations Code

Ed. . . . Education Code

F.G. . . . Fish and Game Code

Gov. . . . Government Code

H.S. . . . Health and Safety Code

H.P.G . . . Hearing Procedure Guidelines

P.R. . . . Public Resources Code

Rule . . . Property Tax Rule

S.H. . . . Streets and Highways Code

Veh. . . . Vehicle Code

Wat. . . . Water Code

Arabic numerals preceding a colon indicate the volume number. Arabic numerals following the colon indicate code sections and rules. If no prefix is given following the colon, the Arabic numerals indicate sections of the Revenue and Taxation Code. Roman numerals following the colon indicate articles of the California Constitution.

Examples:

1:202 — Volume 1, Rev. & Tax Code, Section 202.

1:Rule 911 — Volume 1, Property Tax Rule 911.

2:Gov. 31452 — Volume 2, Gov't Code, Section 31452.

1:XIII-26 — Volume 1, Article XIII of the Calif. Const., Section 26.

A

AGRICULTURAL PRESERVES. See OPEN-SPACE LANDS.

AGRICULTURE

crops: definition, . . . 1:Rule 133

crops: exemption from taxation, . . . 1:XIII-3, 202

fairs: use of county-owned property, . . . 1:201.2

fruit and nut trees. See TREES.

implements of husbandry—

assessments—

legislative intent, . . . 1:410

location for assessment, . . . 1:412

owner statements, . . . 1:414

valuation determination, . . . 1:413

definition, . . . 1:411

laborers, agricultural: housing: open-space land valuations, . . . 1:428

preserves, agricultural. See OPEN-SPACE LANDS.

seed potatoes, . . . 1:234

AIRCRAFT AND AVIATION

Aerospace museums: displays: exemption from taxation, . . . 1:217.1

air taxis, . . . 1:1154, Rule 202

aircraft: definition, . . . 1:5303

aircraft of historical significance, . . . 1:220.5

airport operators and owners: aircraft statements, . . . 1:5366

allocation formula for assessments, . . . 1:Rule 202

assessment, . . . 1:5362–5367

certificated aircraft—

air taxis, . . . 1:1154

assessment allocation formula, . . . 1:1152, . . . Rule 202

assessment representative periods, . . . 1:1153

definition, . . . 1:1150

situs of aircraft, components, parts, etc., . . . 1:1151, . . . Rule 201

taxing agencies: jurisdiction, . . . 1:1155

taxing agencies: right to tax, . . . 1:1156

civil air patrol vehicles: license fee exemption, . . . 1:10787

collection of taxes, . . . 1:5392

components, parts, etc.: assessment, . . . 1:Rule 201

education and training organizations incorporated by Congress, . . . 1:213.6

flight time allocation, . . . 1:Rule 202

government-owned aircraft: exemption from taxation, . . . 1:5331, . . . 5332

historical aircraft exemption: affidavit, . . . 1:259.11

owners: aircraft make, model, and year statements, . . . 1:5365, . . . 5367

rate of tax, . . . 1:5391

repairs, aircraft in state solely for: exemption from taxation, . . . 1:220

revenues from taxes: distribution, . . . 1:5451–5456

situs for assessment purposes, . . . 1:Rule 202, . . . 205

standards and guides: BOE, . . . 1:5364

ANATOMICAL GIFTS

exemption from taxation, . . . 1:33

ANIMALS

exemption from taxation, . . . 1:224, . . . Rule 134

livestock, migratory: assessments, . . . 1:990

pets, . . . 1:224, . . . Rule 134

production of food and fiber, . . . Rule 135

APPRAISAL COMMISSIONS

contracts, private: prohibitions, . . . 1:1720

employees: qualifications, . . . 1:1717.1

equalization of assessments: furtherance of county board power, . . . 1:1718

expenses, . . . 1:1719

membership, . . . 1:1716

scope of provisions, . . . 1:1721

technical assistants: employment, . . . 1:1717

APPRAISERS

certification, permanent, . . . 1:670, . . . Rule 283

certification, temporary, . . . 1:673, . . . Rule 282

definition, . . . 1:Rule 281

employee evaluations, . . . 1:5907

financial interests: disclosure, . . . 1:672

training requirements, . . . 1:671

AQUEDUCTS

assessment, . . . 1:XIII-19

ARMED FORCES

personnel: exemption from taxation, . . . 1:XIII-3

veterans. See VETERANS.

ARTS AND ARTISTS

definitions, . . . 1:217

gallery displays: exemption from taxation, . . . 1:217

Huntington library and art gallery: exemption from taxation, . . . 1:XIII-4, . . . 203.5

works of art: assessments, . . . 1:986

works of art: exemption from taxation, . . . 1:217

ASSESSMENT APPEALS BOARDS, COUNTY

additional boards, . . . 1:1626.1

chairman, . . . 1:Rule 310

clerks: duties, etc., . . . 1:1628

creation, etc., . . . 1:XIII-16, . . . 1620

definition, . . . 1:Rule 301

discontinuance, . . . 1:1626

enforceably restricted land, . . . 1:1630

false statements to board, . . . 1:1610.4

hearing officer recommendation, . . . 1:1641, . . . 1641.1

hearings—

applicants or agents: examination, . . . 1:Rule 316

applicants or agents: personal appearance, . . . 1:Rule 317

burden of proof on applicants, . . . 1:Rule 321

continuances, . . . 1:Rule 323

corporations as applicants: employee appearance as representative, . . . 1:Rule 317

decisions—

finality of decisions, . . . 1:Rule 326

notice of decisions, . . . 1:Rule 325

procedure, . . . 1:Rule 324

family member appearances, . . . 1:Rule 317

legal counsel representation, . . . 1:Rule 314

notice of hearings, . . . 1:1605.6, . . . Rule 307

procedure, . . . 1:Rule 313

recording or reporting, . . . 1:Rule 312

subpoenas, . . . 1:Rule 322

legal counsel, . . . 2:Gov. 31000.7

meeting dates in counties of more than 4,000,000, . . . 1:Rule 309

members—

alternates, . . . 1:1622.5

appointment, . . . 1:1622.1

conflicts of interest, . . . 1:1612.5, . . . 1624.2, . . . 1624.3

county board of supervisors members, . . . 1:1622.2

disqualification, . . . 1:1624.1, . . . Rule 308.5

eligibility, . . . 1:1624

equalization applications, . . . 1:1622.6, . . . Rule 308.6

mandatory training, . . . 1:1624.01, . . . 1624.02

objection to member, . . . 1:1624.4, . . . 1641.2

removal, . . . 1:1625

replacements, . . . 1:1623.1

selection, . . . 1:1622

term of office, . . . 1:1623

number of boards per county, . . . 1:1621

postponements, . . . 1:Rule 323

prehearing conference, . . . 1:Rule 305.2

property valuations: procedures, . . . 1:1609.8

quorum and vote requirements, . . . 1:Rule 311

roll changes and assessments by assessor, . . . 1:1613

rolls: inspection, . . . 1:1602

training, . . . 1:1624, . . . 1624.02

unitary mining and mineral property, . . . 1642–1645.5

ASSESSMENT HEARING OFFICERS

appointments, . . . 1:1636

assessed value recommendations, . . . 1:1641, . . . 1641.1

hearings—

conduct and report, . . . 1:1639

conflict of interest, . . . 1:1636.2, . . . 1636.5

procedure, . . . 1:1637

representatives of assessors and assessees, . . . 1:1638

ASSESSMENTS

assessee: definition, . . . 1:23

assessing agencies where property is situated, assessment by, . . . 1:404

base year values. See VALUATIONS.

bridges, toll, . . . 1:985

business records, . . . 1:997

canals and ditches, . . . 1:XIII-19

cancellations, . . . 2:4988, . . . 4990

change in assessments: application procedure, . . . 1:Rule 305, . . . 306

computers: basic operational programs, . . . 1:995.2

computers: program storage media, . . . 1:995, . . . Rule 152

cultivated and uncultivated land, . . . 1:402

damaged or destroyed property, . . . 1:XIII-15, . . . 170, . . . 2:Gov. 43006, . . . 43007, . . . 43013

decedents' estates, . . . 1:982, . . . 982.1

disabled veterans' exemptions. See VETERANS.

electrical corporation property, . . . 1:XIII-19

entrepreneurial profit, . . . 1:401.6

equalization, state board of. See EQUALIZATION, STATE BOARD OF.

errors in, . . . 2:4833

escape assessments. See ESCAPE ASSESSMENTS.

estates of decedents, . . . 1:982, . . . 982.1

estimates: failure to furnish information to assessor, . . . 1:501

estimates: unknown or absent owner, . . . 1:460

findings of fact requests: procedure, . . . 1:Rule 308

fixtures and personal property, . . . 1:760

floating homes, . . . 1:229

flumes, . . . 1:XIII-19

fraudulent acts or collusion to escape, . . . 1:504

full value, assessment at, . . . 1:401

gas corporation property, . . . 1:XIII-19

golf courses and substances within, . . . 1:XIII-10

historical property, . . . 1:XIII-8

illegal or unconstitutional methods: declaratory relief, . . . 2:4808

implements of husbandry—

definition, . . . 1:411

legislative intent, . . . 1:410

location, . . . 1:412

owner statements, . . . 1:414

valuation determination, . . . 1:413

improper assessment practices for 1978–79 fiscal year: exemption from penalties, . . . 2:Stats. 1979, Ch.1196

improvements—

assessment to other than owner of land, . . . 2:2188.1

destruction without fault of owner: reassessment, . . . 2:Gov. 43007

exempt land, improvements on, . . . 1:609

ownership separate from land, . . . 2:2188.2

procedure, . . . 1:608

separate assessments for land and improvements, . . . 1:XIII-13, . . . 607

information exchanges, . . . 1:Rule 305.1

information, refusal to give to assessor: penalties, . . . 1:462, . . . 468

intercounty pipeline right-of-way, . . . 1:401.8

Inyo county, local government property within, . . . 1:XIII-11

land use restriction: consideration, . . . 1:402.1

lien date value, assessments according to, . . . 1:401.3

lists, corrected, . . . 2:Gov. 43067

litigation, property in, . . . 1:983

livestock, migratory, . . . 1:990

local government property, . . . 1:XIII-11, . . . 987

location of property: assessment where situated, . . . 1:XIII-14

Mono county, local government property within, . . . 1:XIII-11

motion pictures, . . . 1:988

notice of, . . . 1:75.30–75.32

open-space lands, . . . 1:XIII-8

owners, absent or unknown, . . . 1:460, . . . 611

owner's name, mistake in: assessment or tax sale invalidity, . . . 1:613

owner's representatives, . . . 1:612

parcels: combining into single assessment: prohibition, . . . 1:455

pawnbrokers in possession of unredeemed pledged goods, . . . 1:989

personal property: concealment, removal, etc. to evade taxation, . . . 1:502, . . . 504

personal property: notice of value and ratio used, . . . 1:619.2

planned developments, . . . 2:2188.5

public utility property, . . . 1:XIII-19

railroad cars, private. See PRIVATE RAILROAD CAR TAX.

railway property, . . . 1:XIII-19

ratio, . . . 1:XIII-3.5, . . . 205.1

reassessments—

city taxes: damaged or destroyed property, . . . 2:Gov. 43006, . . . 43007, . . . 43013

corrections, petitions for—

filing, . . . 1:747

hearings, . . . 1:748, . . . 749

decisions, . . . 1:744

hearings, . . . 1:742, . . . 743

roll, placement on, . . . 1:745

unitary or nonunitary property reassessments, . . . 1:741

unitary property: allocated assessed values, . . . 1:746

restrictive covenants or restrictions: consideration, . . . 1:402.3

revenue districts, land in multiple, . . . 1:606

rolls—See ROLLS

supplemental rolls—see SUPPLEMENTAL ROLL

unsecured rolls—see UNSECURED ROLL

single-family dwellings, . . . 1:XIII-9, . . . 167, . . . 401.4

soft drink containers, returnable, . . . 1:996

special assessments—

definition, . . . 1:11403, . . . 38202

state-assessed property: ratio of assessment, . . . 1:722

subsidy payments: nonconsideration as income, . . . 1:402.9

supplemental assessments—see SUPPLEMENTAL ASSESSMENTS

system, . . . 2:Gov. 43000

tax-defaulted property, . . . 1:614

tax-exempt real estate: possessory interest, . . . 2:2190

tax-sold property, . . . 1:406

taxable property, assessment of, . . . 1:405

telegraph property, . . . 1:XIII-19

telephone company property, . . . 1:XIII-19

timeshare estates, . . . 1:998, . . . 2:2188.8, . . . 2188.9

toll bridges, . . . 1:985

uniformity, . . . 1:169

unpatented land, . . . 1:403

valuations. See VALUATIONS.

vehicles: steel-wheeled, track-laying equipment, and rubber-tired equipment, . . . 1:994

water distribution systems, . . . 2:2189.6

water ditches, . . . 1:984

year, assessment: definition, . . . 1:118

ASSESSORS, COUNTY

affidavits by county residents re property ownership, . . . 1:453

appraisal commission: membership, . . . 1:1716

appraisal of property to substantiate judgment of its value, . . . 1:405.5

change in ownership documents, . . . 1:255.7

change in ownership: new base year values: notices, . . . 1:75.31

church property tax exemption claims, . . . 1:256, . . . 257, . . . 257.1

complaints by taxpayers, . . . 1:1362

conflicts of interest provisions, . . . 1:1365

declaratory relief action by, . . . 1:538, . . . 2:5152

definition, . . . 1:128, . . . Rule 301

document and record fee collection, . . . 1:162

documents: destruction, . . . 1:465

equalization, county boards of: hearings: attendance, . . . 1:1610.2

estimates of assessed valuation for local taxing jurisdictions, . . . 2:Gov. 27421

estimates: unknown or absent owner, . . . 1:460

exemption claims: enrollment of property, . . . 1:272

homeowners' property tax exemption: claims, . . . 1:218.5, . . . 255.1–255.8

homeowners' property tax exemption: valuation assessment and report, . . . 1:1367

implements of husbandry: valuation, . . . 1:413

information: fees for developing and providing, . . . 1:409

information, refusal to give to assessor: penalties, . . . 1:462, . . . 468

interest in property: list of transfers, . . . 1:408.1

legal counsel, . . . 2:Gov. 31000.6, . . . 31000.7

liability, . . . 1:1361

livestock assessments: stock prorating, . . . 1:990

local rolls—

affidavit subscription upon completion, . . . 1:616

delivery to auditor upon completion, . . . 1:617

index preparation, . . . 1:615

notification of assessment amount, . . . 1:619, . . . 621

negligence: liability, etc., . . . 1:1361–1364

new construction: completion notice, . . . 1:75.12

new construction: new base year values: notices, . . . 1:75.31

office equipment: furnishing, etc., . . . 1:1251–1256

office holding: limitations, . . . 2:Gov. 27422

official acts: time extension, . . . 1:155

penalty assessment procedure, . . . 1:505

property statement information reporting, . . . 1:831

property statements: furnishing, alteration, etc., . . . 1:Rule 171

racehorse taxation, . . . 1:Rule 1045

records: disclosure requirements, . . . 1:408, . . . 408.2

records: inspection by taxing agency representative, . . . 1:646

rolls—

changes at direction of county boards of equalization, . . . 1:1613

completion: affidavits, . . . 1:616

failure to complete: civil penalties, . . . 1:1366

statistical statements: transmittal to board, . . . 1:407

taxable property, assessment of, . . . 1:405

timber, determination of average assessed value attributable to, . . . 2:Gov. 27423

timber yield tax: access to records, . . . 1:38706

training, advice, etc., from state board of equalization, . . . 2:Gov. 15606, . . . 15606.5–15608

unsecured property assessment records: delivery to tax collector, . . . 2:2909.1

AUDITOR, STATE

official acts: time extension, . . . 1:155.3

AUDITORS, COUNTY

ad valorem property tax levy: report, . . . 2:2237.2, . . . 2237.3, . . . 2237.4

change in ownership: increased assessment revenues: allocations, . . . 1:75.60–75.72

change in ownership: supplemental billing notice, . . . 1:75.30

city incorporation: property tax revenue allocation: assignments and adjustments, . . . 1:99

computation of taxes, . . . 2:2152, . . . 2152.5

definition, . . . 1:286, . . . Rule 301

district formation: property tax revenue allocation: assignments and adjustments, . . . 1:99

document and record fee collection, . . . 1:162

entry of taxes, . . . 2:2152

homeowners' exemption: annual report, . . . 2:Gov. 29100.6

local rolls: entry of totals, . . . 1:1646

local taxing agency reimbursements for revenue losses from incorrectly allowed exemptions: controller notification, . . . 1:536

new construction: increased assessment revenues: allocations, . . . 1:75.60–75.72

new construction: supplemental billing notice, . . . 1:75.30

property tax revenue allocations. See PROPERTY TAX REVENUE ALLOCATIONS.

racehorse taxation—

allocations, . . . 1:5790

responsibilities re, . . . 1:Rule 1045

transfer of taxes, . . . 1:5783

reimbursements for tax exemptions: claim filing, . . . 2:2229

revenues, disputed: impoundment and release, . . . 2:Gov. 26906.1

rolls: correction, . . . 1:1646.1

secured roll: delivery to tax collector, . . . 2:2601, . . . 2603

supplemental assessments: computation, . . . 1:75.41

supplemental assessments: transmittal to auditor, . . . 1:75.40

tax increment allocation, annual, 96.5

timber tax fund allocations, distribution of, . . . 1:38905.1

unsecured roll: transmission to tax collector, . . . 1:1651

valuation statements—

contents, . . . 1:1648

duplicates: preparation, . . . 1:1647

transmission to controller and board of supervisors, . . . 1:1649, . . . 1650

vehicle license fees—

deposit of license fees, . . . 1:11003.1

AUDITS

business property of three hundred thousand dollars full value, . . . 1:469

farming, . . . 1:Rule 192

mandatory audits, . . . 1:Rule 192

purpose, procedure, etc., . . . 1:Rule 191

scope of audit, . . . 1:Rule 193

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B

BANK AND CORPORATION TAX LAW

imposition, etc., . . . 1:23181–23183

BANKS AND BANKING

public moneys: deposit by legislature, . . . 1:XI-11

taxation of banks, . . . 1:XIII-27, . . . 23181–23183

BASE YEAR VALUES

adjustments, . . . 1:51

appeals, . . . 1:80

errors and omissions in determination of, . . . 1:51.5

fruit, nut trees, and grapevines, . . . 1:53

golf courses, . . . 1:52

manufactured homes—

definition for purposes of, . . . 1:5802

entry on roll, . . . 1:5812

newly constructed, . . . 1:5825

new base year values—

actual physical new construction, . . . 1:75.10

change in ownership: adjustment by inflation factor, . . . 1:75.18

definition, . . . 1:75.8

determinations: notices, . . . 1:75.31

new construction: adjustment by inflation factor, . . . 1:75.18

new construction, . . . 1:71

1975 base value, base values other than, . . . 1:81

presumptions, . . . 1:Rule 305.5

property purchases or ownership changes after 1975 lien date, . . . 1:50

reduction: refund, . . . 2:5096.8

restricted property, . . . 1:52

timberland, . . . 1:52

transfers

disasters, . . . 1:69, . . . 69.3

disabled persons, . . . 1:69.5

eminent domain, . . . 1:68, . . . Rule 462.500

environmental contamination, . . . 1:69.4

persons over 55 years of age, . . . 1:69.5

BEVERAGES

soft drink returnable containers: assessments, . . . 1:996

BINGO

veterans organizations: exemption from taxation, . . . 1:215.2

BIRDS

migratory birds, federal property used for protection of, . . . 1:254.2

BLIND AND VISUALLY HANDICAPPED PERSONS

vendors: stock in trade: exemption from taxation, . . . 1:216

BLOOD, BLOOD TESTS, ETC.

exemption from taxation, . . . 1:33

BONDS

exemption from taxation, . . . 1:XIII-3, . . . 208, . . . 212

interest: income taxation, . . . 1:XIII-26

state and local government obligations, . . . 1:XIIIB-7

BRIDGES

toll bridges: assessments, . . . 1:985

BUDGETS, STATE

sales and use tax exemptions: appropriation to reimburse local agencies, . . . 2:2230

state mandated costs: reimbursement, . . . 2:2233

BUILDINGS

demolition or razing for welfare exemption purposes, . . . 1:214.2

educational uses: higher education: exemption from taxation, . . . 1:XIII-3, . . . XIII-5

permits: transmittal to county assessor, . . . 1:72

BUSINESS

inaccurate statements or reports: escape assessments, . . . 1:531.4

inventories: exemption from taxation, . . . 1:219, . . . 531.5, . . . Rule 133

money kept on hand: exemption from taxation, . . . 1:212

property of two hundred thousand dollars full value: audits, . . . 1:469

records: assessments, . . . 1:997

records of property: availability to assessor, . . . 1:470

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C

CALIFORNIA, STATE OF

boundary changes: taxation of affected property, . . . 1:XIII-23

government spending limitation, . . . 1:XIIIB1-11

CANALS, DITCHES, ETC.

assessment, . . . 1:XIII-19

CANCELLATIONS

amounts so small as not to justify cost of collection, . . . 2:4986.8

assessment by more than one county, . . . 2:4988

assessment by same taxing agency more than once for same year, . . . 2:4990

assessor errors, . . . 2:4985

auditor duties: transfer to tax collector, . . . 2:4985.1

auditor errors, . . . 2:4985

bond foreclosures: uncollected taxes, penalties, etc., . . . 2:4986.3

certification, . . . 2:4990

city taxes, . . . 2:4986.2

corrections decreasing assessment, . . . 2:4986

default, declaration or notice of: notice to controller, . . . 2:4803

delinquent taxes: penalties, charges, etc., . . . 2:4985.2, . . . 2:4985.3

enforcement of tax collection, . . . 2:4948

erroneously or illegally charged taxes, penalties, etc., . . . 2:4986

escheated property, . . . 2:4986.6

exempt property, . . . 2:4987, . . . 5081–5091

foreign diplomatic property based to tax-exempt foundation: cancellation of local taxes, . . . 2:Stats. 1980, Ch. 937

lands, public: cancellation on application of property owner, . . . 2:5061–5064

lands, public: cancellation on application of state lands commission, . . . 2:5026–5029

liens, . . . 2:4840

multiple levy of taxes, penalties, etc., . . . 2:4986

notice to last assessee, . . . 2:4946, . . . 4947

payment credited to wrong property, . . . 2:4911–4916

property not in existence on lien date, . . . 2:4986

public agencies, property acquired by, . . . 2:4986

quiet title suites, . . . 2:4990.3

redemption certificates: notice to controller, . . . 2:4803

redemption, incorrect application of payment on, . . . 2:4920–4925

state—

deeds to state, erroneous, . . . 2:4992

property distributed to state, . . . 2:4986.5

state-assessed property, . . . 2:5011–5014

tax collector errors, . . . 2:4985

tax collector reports, . . . 2:4985.1

tax-defaulted property—

erroneous declaration of tax default, . . . 2:4991

power of sale, erroneous declaration of, . . . 2:4992

re declaration of tax default, erroneous, . . . 2:4839.1

tax liens on sixteenth or thirty-sixth section, . . . 2:5071–5073

vouchers, . . . 2:4912

CARGO CONTAINERS

exemption from taxation, . . . 1:232

CEMETERIES

exemption from taxation—

affidavits, contents, . . . 1:256.5

affidavits: filing, . . . 1:254

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 204, . . . Rule 132

property acquisition after lien date, . . . 1:271

supplemental assessments, . . . 1:75.21

CHANGE IN OWNERSHIP

base-year value transfers

disasters, . . . 1:69, . . . 69.3

disabled persons, . . . 1:69.5

eminent domain, . . . 1:68, . . . Rule 462.500

persons over 55 years of age, . . . 1:69.5

collective investment fund, financial instutitions, . . . 1:62, . . . Rule 462.240

cooperative housing, . . . 1:61, . . . 62

common area, . . . 1:65.1

corporate reorganization, . . . 1:64

date of change in ownership, . . . 1:Rule 462.260

deeds

date of recordation presumption, . . . 1:462.260

names listed on deed, ownership presumption, . . . 1:Rule 462.200

reforming or correcting, . . . 1:62

definition, . . . 1:60

employee benefit plan, . . . 1:66, . . . Rule 462.240

foreclosures, . . . 1:Rule 462.120

grandparents and grandchildren, . . . 1:XIIIA-2, . . . 63.1

holding agreements, . . . 1:Rule 462.200

interspousal transfers, . . . 1:63, . . . Rule 462.220

joint tenancy interests, . . . 1:61, . . . 62, . . . 65, . . . Rule 462.040

original transferor, . . . 65

leases, . . . 1:61, . . . 62, . . . Rule 462.100

legal entity, . . . 1: Rule 462.180

control, . . . 1:64

interests in legal entitites, . . . 1:64

interests in real property, . . . 1:61

original coowner, . . . 1:64, . . . Rule 462.240

life estates and estates for years, . . . 1:61, . . . 62, . . . 63, . . . Rule 462.060

mineral production or extraction rights, . . . 1:61, . . . Rule 469

mobilehome parks, . . . 1:62.1, . . . 62.2

oil and gas production or extraction rights, . . . 1:61, . . . Rule 468

parents and children, . . . 1: XIIIA-2, . . . 63.1

partial interests,

exclude 5% or $10,000, . . . 1:65.1

partial reappraisal, . . . 1:65.1

tax increase not to be prorated to other owners, . . . 1:65.1

partnership, majority owner becomes sole owner, . . . 1:64

perfecting title, . . . 1:62, . . . Rule 462.240

possessory interests, . . . 1:61, . . . 62, . . . Rule 462.080

proportional interests maintained, . . . 1:62

purchase: definition, . . . 1:67

sale and leaseback, . . . 1:Rule 462.200

security transactions, . . . 1:Rule 462.200, . . . 462.240

tax delinquency transfers, . . . 1:Rule 462.140

tenancy-in-common interest, . . . 1:61, . . . 63, . . . Rule 462.020

partition, . . . 62

trustee subsitution, . . . 1:Rule 462.240

trusts, . . . 1:61, . . . 62, . . . Rule 462.160

CHARITABLE ORGANIZATIONS

exemption from taxation, . . . 1:XIII-4, . . . XIII-5

welfare exemption—

demolition of a building, . . . 1:214.2

facilities under construction, . . . 1:214.1

general provisions, . . . 1:214

schools of less than collegiate grade, . . . 1:214.5

30 years' use, . . . 1:214.3

CHURCHES

exemption from taxation—

affidavits—

annual filing requirements, . . . 1:254

contents, . . . 1:256, . . . 257

deadline for filing, . . . 1:255

buildings under construction, . . . 1:XIII-5

claims, late, . . . 1:270

eligibility, . . . 1:XIII-4

generally, . . . 1:XIII-3, . . . 206

lease or rental of property, . . . 1:206.2

notice of eligibility or noneligibility, . . . 1:257.1

parking areas, . . . 1:206.1

property acquisition after lien date, . . . 1:271

religious exemption, . . . 1:207

supplemental assessments, exemption from, . . . 1:75.21

welfare exemption—

demolition of buildings, . . . 1:214.2

eligibility requirements, . . . 1:214

facilities under construction, . . . 1:214.1

schools of less than collegiate grade, . . . 1:214.5

30 years' use, . . . 1:214.3

CITIES. See also LOCAL GOVERNMENTS.

alternative method of property taxation, . . . 2:Gov. 43090–43101

annexations effective March 18, 1980: assessments, etc., . . . 2:Stats. 1980, Ch. 450

assessed values, . . . 2:Gov. 43004.5

assessment lists, corrected, . . . 2:Gov. 43067

assessment system, . . . 2:Gov. 43000

auditor: definition, . . . 1:22

boundaries: creation or change, . . . 2:Gov. 54900–54903

claims against: procedure prescribed by legislature, . . . 1:XI-12

clerks: definition, . . . 1:95

deeds, tax, . . . 2:Gov. 43004

definition, . . . 1:14, . . . 95, . . . 2:2203, . . . Gov. 51075, . . . 51104, . . . 51201

equalization, . . . 2:Gov. 43065, . . . 43066

judgments for taxes: satisfaction, . . . 2:Gov. 43063

liens on property assessed, . . . 2:Gov. 43001–43003, . . . 43062, . . . 43063

newly incorporated city: determination of population, . . . 1:11005.3

payment of taxes: presumption, . . . 2:Gov. 43064

population estimates, . . . 2:2227

property: exemption from taxation, . . . 1:202

property owned by chartered city, . . . 1:201.3

rates of taxation, . . . 2:2262, . . . 2266.5, . . . 2280.1, . . . Gov. 43004.5

redemption of property sold for city taxes, . . . 2:Gov. 43061

sale of property for taxes or special assessments, . . . 2:Gov. 43005

sales and use taxes: exemptions: state reimbursement for revenue losses, . . . 2:2230

sales and use taxes: revenue apportionment contracts with counties and other cities, . . . 1:XIII-29

secured rolls, property on: copies of rolls: acquisition, . . . 1:647, . . . 649

special assessments: collection by county officer, . . . 2:Gov. 51800

special districts, city property tax payments to, . . . 2:Gov. 43073

special taxes, voter-approved, . . . 2:Gov. 50075–50077

storm and flood damaged property: waiver of penalty and interest, . . . 2:Gov. 43005.7

subventions, special supplemental, . . . 2:Gov. 16110–16113

tax—

effect as judgment, . . . 2:Gov. 43062

imposition for local purposes, . . . 1:XIII-24

rate of taxation, . . . 2:2262, . . . 2266.5, . . . 2280.1, . . . Gov. 43004.5, . . . Stats. 1974, Ch.507

special tax imposition, . . . 1:XIIIA-4

TEA formula: computation modification, . . . 1:98, . . . 98.01

transfers of city tax functions to counties, . . . 2:Gov. 51300–51335, . . . 51500–51521, . . . 51540–51562, . . . 51800

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

vehicle license fee allocations, . . . 11005–11005.6

COAST GUARD

personnel: exemption from taxation, . . . 1:XIII-3

COASTAL CONSERVANCY, STATE

agricultural land preservation project: report, . . . 2:Gov. 51297.5

COGSWELL POLYTECHNICAL COLLEGE

exemption from taxation, . . . 1:XIII-4, . . . 203.5

COLLEGES

definition, . . . 1:203

exemption from taxation—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:258

bookstores, . . . 1:203.1

buildings, land, and equipment, . . . 1:XIII-3, . . . XIII-5

claims, late, . . . 1:270

property acquisition after lien date, . . . 1:271

student bookstores, personal property owned or used by, . . . 1:203.1

supplemental assessments, exemption from, . . . 1:75.21

fire-fighting vehicles: license fee exemption, . . . 1:10786

nonprofit institutions: income tax exemption, . . . 1:XIII-26

COLLEGES, CALIFORNIA STATE UNIVERSITY

exemption from taxation—

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

personal property, . . . 1:202.5

leasing of property: tax reductions, . . . 1:202.2

leasing of property: welfare exemptions, . . . 1:214.6

supplemental assessments, exemption from, . . . 1:75.21

COLLEGES, UNIVERSITY OF CALIFORNIA. See UNIVERSITY OF CALIFORNIA.

COMMERCIAL COACHES

definition, . . . 2:H.S. 18001.8, . . . 18218

foundation systems, . . . 2:H.S. 18551

registration: cancellation, . . . 2:H.S. 18551

COMMISSION PROCEEDINGS

consideration of conflicting proposals, . . . 2:GOV. 56827.5

provisional appropriations limit, . . . 2:GOV. 56842.6

request for fiscal review by Controller, . . . 2:GOV. 56833.3

COMMUNITY APARTMENT PROJECTS

assessments, separate, . . . 2:2188.7

COMMUNITY COLLEGES, CALIFORNIA

ad valorem property taxes, . . . 1:93, . . . 2:2237

allocations: property valuations, . . . 2:Ed. 41203–41203.2, . . . 84200–84207

disputed revenues: impoundment, . . . 2:Ed. 14240

exemption from taxation, . . . 1:XIII-3, . . . 202, . . . 207

leasing of property: tax reductions, . . . 1:202.2

leasing of property: welfare exemptions, . . . 1:214.6

population estimates, . . . 2:2228.1

supplemental appropriations, . . . 2:Ed., 41203.7

supplemental assessments, exemption from, . . . 1:75.21

COMMUNITY REDEVELOPMENT

allocation of taxes, . . . 2:H.S. 33670, . . . 33670.5, . . . 33674–33677.5

base year assessment roll, . . . 2:H.S. 33328

boundary changes, . . . 2:H.S. 33328.3

boundary statement, . . . 2:H.S. 33327

disaster project law, . . . 2:H.S. 34000–34002

fee schedule for filing maps or statements, . . . 2:H.S. 33328.4

indebtedness allocation and payment for purpose of paying, . . . 2:H.S. 33678

leased property: taxation, . . . 2:H.S. 33673

leasing of property: notice to assessor, . . . 2:H.S. 33673.1

plans dedicated to religious, charitable, scientific, or hospital purposes: welfare exemption, . . . 1:214.13

pledge of portion of taxes, . . . 2:H.S. 33671

projects: taxation, . . . 1:XVI-16

property tax revenue allocation: redevelopment increment, . . . 1:96.4, . . . 1:96.6

resident ownership, . . . H.S. 2:18555

subventions, special supplemental, . . . 2:Gov. 16110–16113

taxes: definition, . . . 2:H.S. 33672

COMMUNITY SERVICES DISTRICTS, . . . 2:Stats. 1978, Ch. 728

COMPUTERS

basic operational programs: assessments, . . . 1:995.2

extended roll and abstract list data: retention, . . . 1:109.6

programs: storage media: assessments, . . . 1:995, . . . Rule 152

CONCLUSIVE PRESUMPTION. See PRESUMPTIONS.

CONDOMINIUMS

assessments, separate, . . . 2:2188.3, . . . 2188.6

CONFLICT OF INTEREST

board members, . . . 2:GOV. 15602

CONSERVATION, DEPARTMENT OF

agricultural preserve contract cancellation information: reports, . . . 2:Gov. 51207

permissible duties, . . . 2:Gov. 51206

CONSERVATION EASEMENTS. See OPEN-SPACE LANDS.

CONSOLIDATION OF COUNTY OFFICES

combinations authorized, . . . 2:Gov. 24300

consolidation of budgets, . . . 2:Gov. 24305

consolidation of public buildings, . . . 2:Gov. 24307

failure to consolidate offices, . . . 2:Gov. 24303

oath, bond, duties and compensation, . . . 2:Gov. 24302

ordinance consolidating offices of auditor, controller, treasurer, etc., . . . 2:Gov. 24300.5

qualifications of holders of offices, . . . 2:Gov. 24306

reconsolidation: separation, . . . 2:Gov. 24301

CONTRACTS

consultant, . . . 1:674

protest: record of filing, . . . 2:GOV. 51243.5

CONTROLLER, STATE

appointments—

county tax collecting procedures, committee on: members, . . . 2:Gov. 30302

county property tax revenue apportionments and allocations: audits, . . . 1:97

definition, . . . 1:21, . . . 163.5

equalization, board of: membership, . . . 1:XIII-17

official acts: time extension, . . . 1:155.3

powers, . . . 1:158

property taxation: additional rates: audits, etc., . . . 2:2271, . . . 2271.2, . . . 2274

state mandated local costs—

reimbursement, . . . 2:2229, . . . 2235, . . . 2237.3

tax collectors: instructions, advice, etc., . . . 2:Gov. 30300

tax-defaulted property: purchase by nonprofit organization: conditions of sale, etc., . . . 2:3795.5

tax levying and collecting procedures, . . . 2:Gov. 30301

tax rates: errors: notification of local agency, etc., . . . 2:2325.1

timber tax fund allocations, . . . 1:38905.1, . . . 38907

vehicle license fees—

allocations, . . . 1:11005

CORPORATIONS

cooperative housing: corporation stock transfers: change in ownership, . . . 1:61

cooperative housing: homeowners' exemption eligibility, . . . 1:Rule 135

income taxation, . . . 1:XIII-26

property records: inspection by assessor, . . . 2:Corp. 1506

stock purchases or transfers: change in ownership, . . . 1:64

taxation of, . . . 1:XIII-27

CORRECTIONS

assessee's errors, . . . 2:4831.5, . . . 4833

assessor's errors, . . . 2:4831, . . . 4833

auditor's errors, . . . 2:4832

board of equalization rolls—

assessee's errors, . . . 2:4876.5

board's errors, . . . 2:4876

entry of correction in records of board, . . . 2:4878

entry of correction on local roll, . . . 2:4880

hearings, . . . 2:4877

increases in amount of taxes due, . . . 2:4877

transmission of statement to auditors, . . . 2:4879

decrease in amount of unpaid taxes as result, . . . 2:4835

default, declaration or notice of: notice to controller, . . . 2:4803

delinquent roll: clerical errors, . . . 2:4834.5

entry on roll or delinquent abstract, . . . 2:4837

increase in amount of unpaid taxes as result, . . . 2:4836, . . . 4836.5

installment payments, . . . 2:4837.5

payment over four-year period, . . . 2:4837.5

procedure, . . . 2:4834

publications, . . . 2:4841, . . . 4842

redemption certificates: notice to controller, . . . 2:4803

rolls lost or destroyed due to public calamity: reconstruction, . . . 2:4838

secured roll, taxes mistakenly on, . . . 2:4840

tax-defaulted property, notice of power to sell, . . . 2:4839

COUNTIES. See also LOCAL GOVERNMENTS.

ad valorem property tax levying, . . . 1:93, . . . 2:2237

agricultural fairs: use of county-owned property, . . . 1:201.2

assessment levels: measurement and adjustment, . . . 1:XIII-18

auditor: definition, . . . 1:22

board, county: definition, . . . 1:119

board, county: official acts: time extension, . . . 1:155

board of equalization. See EQUALIZATION, COUNTY BOARDS OF.

change in ownership: increased assessments: allocation for administrative costs, . . . 1:75.60–75.66

city tax functions: transfer to county, . . . 2:Gov. 51300–51335, . . . 51500–51521, . . . 51540–51562, . . . 51800

claims against: procedure prescribed by legislature, . . . 1:XI-12

counties of 4,000,000 or more—

assessment appeals board meeting dates, . . . 1:Rule 309

assessor records: disclosure requirements, . . . 1:408.2

personal property assessment amounts: notification by publication, . . . 1:621

definition, . . . 1:15, . . . 163.5, . . . 11902, . . . Rule 301

equalization, county boards of, . . . 1:XIII-16

legal advisor: definition, . . . 1:Rule 301

new construction: increased assessments: allocations for administrative costs, . . . 1:75.60–75.66

officers and employees: supervision, . . . 2:Gov. 25303

payment of taxes by county warrant, . . . 2:2511

population estimates, . . . 2:2227

property: exemption from taxation, . . . 1:202

rate adjustment counties, . . . 1:38105

rates of taxation, . . . 2:2261–2261.2

recreation: county service areas: formation, . . . 2:Stats. 1978, Ch. 381

sales and use taxes: exemptions: state reimbursement for revenue losses, . . . 2:2230

sales and use taxes: revenue apportionment contracts with cities and other counties, . . . 1:XIII-29

special tax imposition, . . . 1:XIIIA-4

special taxes, voter-approved, . . . 2:Gov. 50075–50077

supervisors, boards of: See SUPERVISORS, BOARDS OF.

tax collecting procedures, committee on county, . . . 2:Gov. 30302

tax imposition for local purposes, . . . 1:XIII-24

tax imposition, special, . . . 1:XIIIA-4

theatrical schools and institutes, . . . 2:P.R. 5140, . . . 5141.1

transportation fund, local, . . . 2:2230

vehicle license fee allocations, 11005, . . . 11005.1, . . . 11005.6

COUNTY ASSESSOR. See ASSESSORS, COUNTY.

COUNTY AUDITOR. See AUDITORS, COUNTY.

COUNTY EMPLOYEES RETIREMENT LAW OF 1937

pensions, etc.: exemption from taxation, . . . 2:Gov. 31452

retirement allowances: deductions, . . . 2:Gov. 31452.5

COUNTY RECORDERS. See RECORDERS, COUNTY.

COUNTY SERVICE AREAS

allocations to qualify areas, . . . 1:97.41

CREDITS

claims: mailing, . . . 2:2513

CRIMES

statutes increasing penalty: state mandated costs: local agency reimbursement, . . . 2:2246.2

CROPS

definition, . . . 1:Rule 133

exemption from taxation, . . . 1:XIII-3, . . . 202

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D

DEAD BODIES

anatomical gifts: exemption from taxation, . . . 1:33

medical usage: exemption from taxation, . . . 1:33

DEBTS

land-secured debts: exemption from taxation, . . . 1:XIII-3

DECEDENTS' ESTATES

change in ownership statement, probate inventory, . . . 1:480

property assessment, . . . 1:982, . . . 982.1

DECLARATORY RELIEF

action by county assessor, . . . 1:538

attorney's fees for failure to file action, . . . 2:5152

DEEDS

date of recordation presumption, . . . 1:462.260

documentary transfer tax act, . . . 1:11901–11934

names listed on deed, ownership presumption, . . . 1:Rule 462.200

reforming or correcting, . . . 1:62

corrected, . . . 2:3708.5

exemption from taxation, . . . 1:212

recordation, . . . 2:3708.1

taxing agency presumption, . . . 1:175, . . . 177

DEFINITIONS

active solar energy system, . . . 1:73

actual physical new construction, . . . 1:75.10

affiliated group, . . . 1:64

agricultural commodity, . . . 2:Gov. 51201

agricultural conservation easement, . . . 1:421.5

agricultural land, . . . 2:Gov. 51205

agricultural preserve, . . . 1:421, . . . 2:Gov. 51201

agricultural use, . . . 2:Gov. 51201

air taxi, . . . 1:1154

aircraft, . . . 1:5303

animals used in the production of food and fiber, . . . 1:Rule 133

annexed indefinitely, . . . 1:75.15, . . . Rule 122.5

appraiser, . . . 1:Rule 281

appropriations limit, . . . 1:XIIIB-8

appropriations subject to limitation, . . . 1:XIIIB-8, . . . XIIIB-9

assessee, . . . 1:23

assessment year, . . . 1:118

assessor, . . . 1:128, . . . Rule 301

auditor, . . . 1:22, . . . 286, . . . Rule 301

basic operational program, . . . 1:995.2

blind in both eyes, . . . 1:10788

business inventories, . . . 1:129, . . . Rule 133

cash value, . . . 1:Rule 2

certificated aircraft, . . . 1:1150

change in the cost of living, . . . 1:XIIIB-8

change in ownership, . . . 1:XIIIA-2, . . . 60, . . . 61, . . . 62, . . . 62.1, . . . 63, . . . 64, . . . 65, . . . 68, . . . 5814, . . . Rule 460–462.500

change in population, . . . 1:XIIIB-8

chief accounting officer, . . . 1:164

city clerk, . . . 1:95

commercial coach, . . . 2:H.S. 18001.8, . . . 18218

commercial purposes, . . . 1:206.1

companies, . . . 1:XIII-28

comparable lands, . . . 1:402.1

compatible use, . . . 2:Gov. 51104, . . . 51201

conservation easement, . . . 2:Civ. 815.1, . . . 815.2

constructively affixed, attached, or annexed, . . . 1:107.5

container, . . . 1:232

contiguous, . . . 2:Gov. 51104

contract rent, . . . 1:Rule 21

control program, . . . 1:995.2

controller, . . . 1:21, . . . 163.5

controlling litigation, . . . 1:Rule 309

cost of living, . . . 1:XIIIB-8

costs mandated by the courts, . . . 2:2205

costs mandated by the federal government, . . . 2:2206

costs mandated by the state, . . . 2:2207, . . . 2207.5

costs mandated by the voters, . . . 2:2206.5

county board, . . . 1:119, . . . 1601

county legal advisor, . . . 1:Rule 301

crops, . . . 1:Rule 133

current calendar year, . . . 1:5706

current roll, . . . 1:75.2, . . . 125

current tax rate, . . . 1:75.4

damage, . . . 1:170, . . . 2:Gov. 43006, . . . 43013

debt service, . . . 1:XIIIB-8

destroyed, . . . 1:172.1

disabled: severely and permanently, . . . 1:69.5, . . . 74.3

district attorney, . . . 2:4802

documented vessel, . . . 1:130

domicile, . . . 1:5720.6

drawing, . . . 1:217

dwelling, . . . 1:218

dwelling unit, . . . 2:H.S. 18003.3

economic rent, . . . 1:Rule 21

educational institutions of collegiate grade, . . . 1:203

educational television station, . . . 1:225.5

employee benefit plan, . . . 1:66

enforceably restricted, . . . 1:422, . . . 439

engravings, . . . 1:217

etchings, . . . 1:217

exclusive of rights held by others, . . . 1:Rule 20

executive officer, . . . 1:95

executive order, . . . 2:2209

exempt property, . . . 2:5081

existing building, . . . 1:74

facilities in the course of construction, . . . 1:214.2

fair market value, . . . 1:110, . . . Rule 2, . . . 2:3698.5

ferry, . . . 1:1136

financial corporation, . . . 1:23183

fire detection system, . . . 1:74

fire-related egress improvement, . . . 1:74

fire sprinkler system, . . . 1:74

fiscal year, . . . 1:75.6, . . . Rule 192

fixtures, . . . 1:Rule 122.5, . . . 192, . . . 463

floating home, . . . 1:229

foal, . . . 1:5716.5

food, . . . 1:Rule 133

full cash value, . . . 1:XIIIA-2, . . . 110, . . . 110.1, . . . 5803, . . . Rule 2, . . . 301, . . . 460, . . . 2:Ed. 84205.5

full value, . . . 1:110.5, . . . Rule 2, . . . 301, . . . 460

gender, . . . 1:12

goods in transit, . . . 1:1017

goods intended for sale or lease, . . . 1:Rule 133

harvest value, . . . 1:Rule 1023

historic usage, . . . 1:Rule 122.5

holdings, . . . 1:Rule 192

horseless carriage, . . . 1:10704

hospital, . . . 1:214.9

immediate harvest value, . . . 1:38109, . . . Rule 1023

implement of husbandry, . . . 1:411

improvements, . . . 1:105, . . . 107.5, . . . Rule 122, . . . 2:2802, . . . 4132

improvements which contribute to the income of the land, . . . 1:423

inflation rate, . . . 1:Rule 460

insurer, . . . 1:XIII-28

interest, in property, . . . 1:115

intrastate water carrier, . . . 1:1016

investments, . . . 1:XIII-28

land, . . . 1:Rule 121

landowner, . . . 2:2285, . . . Gov. 51075

last equalized county assessment roll, . . . 1:2050

last equalized roll, . . . 1:2051

legal owner, . . . 2:H.S. 18005.8

less than collegiate grade, . . . 1:214.4

lien, . . . 2:2802, . . . 4132

lien date, . . . 1:117, . . . 2:2192

lithographs, . . . 1:217

live foal, . . . 1:5719

local roll, . . . 1:109

losing the use of a limb, . . . 1:10788

low and moderate income, . . . 1:214

low-income persons, . . . 2:3695.5, . . . 3772.5

machine prepared roll, . . . 1:109.5

managed wetland area, . . . 2:Gov. 51201

manufactured home, . . . 1:5801, . . . 2:H.S. 18007, . . . 18210.5

manufactured home or mobilehome, . . . 2:H.S. 18008.5

manufactured home or mobilehome accessory, . . . 2:H.S. 18008.5

manufactured home or mobilehome accessory building or structure, . . . 2:H.S. 18008.5

map, . . . 1:116

marine document, . . . 1:130

market data, . . . 1:408, . . . 408.2

market value, . . . 1:Rule 301

may, . . . 1:16

mineral rights, . . . 1:607.5

mining rights, . . . 1:607.5

misfortune or calamity, . . . 1:170

DEFINITIONS—Continued

mosaic, . . . 1:217

motion pictures, . . . 1:988

movable property, . . . 1:Rule 205

natural resources, . . . 1:130

needs of hospitals, . . . 1:214.11

negatives and prints, . . . 1:988

negotiable paper, . . . 2:3450

new base year value, . . . 1:75.8

new construction, . . . 1:70, . . . 73, . . . 74, . . . 5825, . . . Rule 463

newly constructed, . . . 1:XIIIA-2, . . . 70, . . . 73, . . . 74, . . . 5825, . . . Rule 463

noncommercial educational FM broadcast station, . . . 1:225.5

nonconforming use, . . . 2:Gov. 51104

nonexclusive possession, claim or right, . . . 1:107.4

nonproducing broodmare, . . . 1:5712

nonprofit corporation, . . . 1:231

nonprofit organization, . . . 2:3695.5, . . . 3772.5, . . . Gov. 51075

nonreal property club memberships, . . . 1:Rule 472

nonreal property vacation conveniences and services, . . . 1:Rule 472

nonreal property vacation exchange rights, . . . 1:Rule 472

nonunitary property, . . . 1:723

number, . . . 1:13

nursery school, . . . 1:221

oath, . . . 1:17

occupy or use, . . . 1:75.12

ocean marine insurance, . . . 1:XIII-28

oceanographic research vessel, . . . 1:130

open-space easement, . . . 1:421, . . . 2:Gov. 51075

open-space land, . . . 1:421, . . . 421.5, . . . 2:16143, . . . 51075

open-space plan, . . . 2:Gov. 51075

open space use, . . . 2:Gov. 51201

orchard, . . . 1:Rule 131

ordinary course of business, . . . 1:Rule 133

original coowners, . . . 1:64

original transferor, . . . 1:65

original transferor or transferors, . . . 1:65

original works of art, . . . 1:217

owner, . . . 1:218, . . . 5704

painting, . . . 1:217

parcel, . . . 2:Gov. 51104

percentage change in cost of living, . . . 2:2212

person, . . . 1:19, . . . 28.5, . . . 69.5, . . . 11204, . . . 38106, . . . 2:Gov. 51151, . . . 51295

person affected, . . . 1:Rule 301

personal effects, household furnishings, and pets, . . . 1:224

personal property, . . . 1:106

pets, . . . 1:224, . . . Rule 134

physical removal, . . . 2:H.S. 18551

plural, . . . 1:13

population, . . . 1:XIIIB-8

port of documentation, . . . 1:130

possession, . . . 1:Rule 20

possessor, . . . 1:Rule 20

possessory interests, . . . 1:107, . . . Rule 20

previous calendar year, . . . 1:5707

prime agricultural land, . . . 2:Gov. 51201

prime commercial rangeland, . . . 1:423.3

prints made by other hand transfer processes, . . . 1:217

private railroad car, . . . 1:11203

property, . . . 1:75.5, . . . 103, . . . 231

property used exclusively for religious, hospital, scientific or charitable purposes, . . . 1:213.7, . . . 214.1, . . . 222.5

property used or held exclusively for burial, . . . 1:Rule 132

proximate, noncontracted land, . . . 2:Gov. 51282

prudent management, . . . 1:423.5

public agency, . . . 2:Gov. 51151, . . . 51291

public land, . . . 2:5061

published delinquent list, . . . 2:3372

purchase, . . . 1:67, . . . 5814

purchased, . . . 1:67

qualified disabled owner, . . . 1:10753.6

qualified historical property, . . . 2:Gov. 50280.1, . . . P.R. 5031, . . . 5032

qualified voter of the local agency, . . . 2:2285

rate adjustment county, . . . 1:38105

real estate, . . . 1:104

real property, . . . 1:51, . . . 104, . . . 2:Gov. 16181.5

reasonably manifested by outward appearance, . . . 1:Rule 122.5

recorder, . . . 1:11903

records, . . . 1:997

recreational use, . . . 2:Gov. 51201

redemption amount, . . . 2:4216

redevelopment activity, . . . 2:H.S. 33678

registration year, . . . 1:10705

regularly open to the public, . . . 1:217, . . . 217.1

rehabilitation, . . . 2:3695.5, . . . 3772.5

religious exemption, . . . 1:207

restricted historical property, . . . 1:439.1

restricted value, . . . 1:Rule 301, . . . 460

returnable containers, . . . 1:996

revenue district, . . . 1:122

roll, . . . 1:109

roll being prepared, . . . 1:75.3

sales tax exemption, . . . 2:2214

saltpond, . . . 2:Gov. 51201

scaling date, . . . 1:38108

scenic highway corridor, . . . 2:Gov. 51201

scenic restriction, . . . 1:421

sculpture, . . . 1:217

section, . . . 1:10

secured roll, . . . 1:109

severely and permanently disabled person, . . . 1:69.5, . . . 74.3

shall, . . . 1:16

signature, . . . 1:18

singular, . . . 1:13

sketch, . . . 1:217

state assessed property, . . . 1:108

statuary, . . . 1:217

subdivision, . . . 1:10

subscription, . . . 1:18

supplemental roll, . . . 1:75.7

supplemental unsecured property tax levies, . . . 1:37

tangible personal property, . . . 1:Rule 123

tax collector, . . . 2:Gov. 43003

tax-defaulted property, . . . 1:126

tax rate area, . . . 1:95, . . . 2:Gov. 27423, . . . 51104

taxable assessed value, . . . 1:95

taxable possessory interest, . . . 1:Rule 20

taxable value, . . . 1:75.9, . . . Rule 301, . . . 460

tense, . . . 1:11

timeshare estate, . . . 1:998, . . . 2:2188.8

timeshare interest, . . . 1:998

timeshare use, . . . 1:998

totally disabled, . . . 1:10788

TPZ, . . . 2:Gov. 51104

trailer coach, . . . 1:10766, . . . 10788

treasurer, . . . 2:3971

typical annuals grown in the area, . . . 1:Rule 52

typical rotation period, . . . 1:421

underwriting profit, . . . 1:XIII-28

undivided interest, . . . 2:2802, . . . 4132

unitary property, . . . 1:723

unsecured property, . . . 1:134

unsecured roll, . . . 1:109

vessel, . . . 1:130, . . . 228

vessel of the United States, . . . 1:130

veteran, . . . 1:XIII-3, . . . 205.5, . . . 10788

DEFINITIONS—Continued

veterans' organization exemption, . . . 1:215.1

vineyard, . . . 1:Rule 131

volunteer fire department, . . . 1:213.7

ward, . . . 1:62

water district, . . . 2:Wat. 20200

welfare exemption, . . . 1:213.7, . . . 214

wildlife, . . . 1:421

wildlife habitat area, . . . 2:Gov. 51201

wildlife habitat contract, . . . 1:421

woodcuts, . . . 1:217

work of the free fine arts, . . . 1:217

writing, . . . 1:8

yearling, . . . 1:5716

yield tax, . . . 1:38110

DELINQUENT TAXES

alternative collection procedure, . . . 2:2851–2862

cancellation, . . . 2:4985.2, . . . 4985.3

change in ownership as a result of, . . . 1:Rule 462.120

correction of clerical errors, . . . 2:4834.5

deficient or partial payments, . . . 2:2636, . . . 2708

distribution of taxes and assessments, . . . 2:4658–4658.4

installment payments: default, . . . 2:Stats. 1979, Ch. 27

jeopardy determination—

request for administrative hearing, . . . 1:38435

liens on property, . . . 2:2191.4–2195

Los Angeles 1992 riots, . . . 1:171

mailing of bill to incorrect address, . . . 2:2610.5

notice of delinquency, . . . 1:11451, . . . 2:2621, . . . 2706, . . . 2764

notice of impending default for failure to pay taxes, . . . 2:3351–3353

penalty—

entry on secured roll, . . . 2:2623, . . . 2765

first installment, . . . 2:2617, . . . 2704

fractions of a cent: rejection, . . . 2:2623.5

second installment, . . . 2:2618, . . . 2705

waiver, . . . 2:2610.5, . . . 4833.1, . . . 4985.3

private railroad car tax—

jeopardy assessments, delinquent, . . . 1:11354

payments, late, . . . 1:11405, . . . 11430

record preparation: collection of costs, . . . 2:2621, . . . 2706, . . . 2764

recording certificate of delinquency, . . . 2:2191.3

redemption: notation on delinquent roll, . . . 2:4109, . . . 4109.5

remittance by mail, . . . 2:2512

roll, delinquent, . . . 2:2624, . . . 2626–2634, . . . 2707

rolls: destruction, . . . 2:4377–4378

tax-deeded or tax-defaulted property. See TAX-DEFAULTED PROPERTY.

timber yield tax—See TIMBER YIELD TAX

time of delinquency, . . . 2:2619, . . . 2705.5, . . . 2763

unsecured roll, . . . 2:2922, . . . 2922.5, . . . 2927–2927.5

vehicle license fees—

operation of vehicles without fee payment, . . . 1:10853, . . . 10854

trailer coaches, . . . 1:10769, . . . 10770

vessels, . . . 2:3205

DEPARTMENTS AND AGENCIES, STATE

property statements: assistance, . . . 1:832

DISABLED PERSONS

base year value transfers, . . . 1:XIIIA-2, . . . 69.5

new construction exclusion,

accessibility improvements, . . . 1:XIIIA-2, . . . 74.6

accessibility improvements, principal places of residence, . . . 1:XIIIA-2, . . . 74.3

property tax postponement. See POSTPONEMENT OF PROPERTY TAXES.

welfare exemption, . . . 1:214

vehicle modifications: license fee exclusion, . . . 1:10753.6

DISABLED VETERANS' EXEMPTION

affidavit, . . . 1:277

annual notice, requirements, penalties, and duties, . . . 1:278

incorrectly allowed exemptions: escape assessments, . . . 1:279.5

one-time filing, . . . 1:279

late filings, partial exemption, . . . 1:276, . . . 276.1

principal place of residence, . . . 1:XIII-4, . . . 205.5

purchase after lien date, . . . 1:276.2, . . . 276.3

spouse of deceased veteran, . . . 1:XIII-4, . . . 205.5

supplemental assessments, . . . 1:75.21

vehicle license fee exemption

vehicles, . . . 1:10783

mobilehomes, . . . 1:10788

DISASTER RELIEF

base year value transfer, replacement property

intercounty, . . . 1:XIIIA-2, . . . 69.3

intracounty, . . . 1:XIIIA-2, . . . 69

deferral of property taxes, . . . 1:194–198.1

interest on refunds, . . . 2:5151

Los Angeles 1992 riots, . . . 171

mobilehomes, . . . 1:172, . . . 172.1, . . . 5813, . . . 5825

new construction exemption, . . . 1:70, . . . Rule 463

reassessment

lien date, . . . 1:51

midyear, local ordiance required, . . . 1:XIII-15, . . . 170

supplemental assessment procedures, use of, . . . 1:170

DISTRICT ATTORNEY

definition, . . . 1:163.5

DISTRICTS

boundaries: creation or change, . . . 2:Gov. 54900–54903

community services districts, . . . 2:Stats. 1978, Ch. 728

definition, . . . 2:2131

districts located in more than one county, . . . 2:2131–2134

equalization districts, . . . 1:XIII-17

harbor districts: maximum tax rate, . . . 2:2263.4

irrigation districts: property on secured roll: acquisition of copy of roll, . . . 1:647, . . . 649

irrigation districts: property on unsecured rolls: request for description, . . . 1:648, . . . 649

lighting districts: property on secured rolls: acquisition of copy of roll, . . . 1:647, . . . 649

lighting districts: property on unsecured rolls: request for description, . . . 1:648, . . . 649

revenue district—

definition, . . . 1:122

land in multiple revenue districts: assessments, . . . 1:606

taxing agency election to become revenue district, . . . 2:Gov. 54902.2

road districts: apportionment of funds, . . . 2:S.H. 1650–1654

sanitary districts: boundary changes, . . . 2:Gov. 54904

school districts. See SCHOOLS.

special districts—

change in ownership: increased assessment revenues: allocations, . . . 1:75.71

definition, . . . 1:95

new construction: increased assessment revenues: allocations, . . . 1:75.71

population estimates, . . . 2:2228

property tax revenue allocation, . . . 1:97.33

jurisdictional changes, . . . 1:99.01

special tax imposition, . . . 1:XIIIA-4

subventions, special supplemental, . . . 2:Gov. 16110–16113

tax imposition, special, . . . 1:XIIIA-4

tax rate, maximum, . . . 2:2263–2263.2, . . . 2264, . . . 2266.1, . . . 2266.2

special taxes, voter-approved, . . . 2:Gov. 50075–50077

Ventura county flood control district, . . . 2:Stats. 1978, Ch. 1085

mobilehomes: exemption from taxation from debt service, . . . 2:Wat. 20200

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

DOCUMENTARY TRANSFER TAX

authorization, . . . 1:11911

collection, . . . 1:11931

exemptions—

death, . . . 1:11930

federal government, states, or political subdivisions: title acquisitions, . . . 1:11922

foreclosure, instruments taken in lieu of, . . . 1:11926

instruments to secure debts, . . . 1:11921

inter vivos gift, . . . 1:11930

marriage, dissolution of: spousal asset division, . . . 1:11927

partnership interests, transfer of, . . . 1:11925

reorganization or adjustment plans for bankruptcy, equity receivership, etc., . . . 1:11923

securities and exchange commission orders, conveyances to make effective, . . . 1:11924

imposition of tax, . . . 1:11901–11934

mobilehomes, permanent foundation, . . . 1:11913

parcel number requirements, . . . 1:11911.1

person responsible for payment, . . . 1:11912

recordation subject to tax payment, . . . 1:11933

refunds, . . . 1:11934

tax due and location listing on document face, . . . 1:11932

DOCUMENTED VESSELS. See VESSELS.

DOCUMENTS

destruction by assessor: time limitation, . . . 1:465

fees, . . . 1:162

filing by mail, . . . 1:166

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E

ELECTIONS

polling places: exemption from taxation, . . . 1:213.5

ELECTRICAL CORPORATIONS

property assessments, . . . 1:XIII-19

ELECTRONIC FUND TRANSFER, . . . 2:2503.1

ENTREPRENEURIAL PROFIT, . . . 1:401.6

EQUALIZATION

See ASSESSMENT APPEALS BOARDS, COUNTY.

EQUALIZATION, COUNTY BOARDS OF. See ASSESSMENT APPEALS BOARDS, COUNTY.

EQUALIZATION DISTRICTS, . . . 1:XIII-17

ESCAPE ASSESSMENTS

business inventory exemptions incorrectly allowed, . . . 1:531.5

business property: inaccurate statements or reports, . . . 1:531.4

concealment, transfer, etc., of state-assessed property to evade taxation, . . . 1:863

declaratory relief actions for unconstitutional rules and regulations, . . . 1:538

equalization, state board of, assessment by, . . . 1:758

exemptions incorrectly allowed, . . . 1:531.1

homeowners' exemptions incorrectly allowed, . . . 1:531.6

intangibles, . . . 1:535

lien creation or property charges, . . . 1:867

local taxing agencies: revenue loss resulting from incorrectly allowed exemptions: reimbursements, . . . 1:536

notice of proposed escape assessment, . . . 1:531.8

personal property: failure to report cost accurately, . . . 1:531.3

private railroad car tax. See PRIVATE RAILROAD CAR TAX.

procedure, . . . 1:531, . . . 534, . . . 861

property in more than one county, . . . 1:865

property statements, failure to file or report, . . . 1:531, . . . 862

real property, . . . 1:531.2

religious exemptions incorrectly allowed, . . . 1:257

rolls, entry on, . . . 1:533, . . . 864

statute of limitations, . . . 1:532, . . . 866

supplemental assessment not deemed escape assessment, . . . 1:75.13

tax deeded property, . . . 1:531.7

time extensions, . . . 1:532.1, . . . 868

undivided interests, separate assessment, . . . 2:2188.11

welfare exemptions, . . . 1:532.2

ESTATES OF DECEDENTS

property assessment, . . . 1:982, . . . 982.1

EXCESS TAX REVENUES, . . . 1:100.1

EXEMPTIONS

affidavits—

filing deadlines, . . . 1:255, . . . 259.11, . . . 259.12

agricultural crops, . . . 1:XIII-3, . . . 202

agricultural fairs, county-owned property used for, . . . 1:201.2

aircraft being repaired, . . . 1:220

aircraft owned by government, . . . 1:5331, . . . 5332

anatomical gifts, . . . 1:33

animals, . . . 1:224

applications, valid: enrollment by assessors, . . . 1:272

art gallery displays, . . . 1:217

aviation and aerospace education and training organizations incorporated by Congress, . . . 1:213.6

birds, migratory: federal property used for protection, . . . 1:254.2

blind vendors: stock in trade, . . . 1:216

blood, . . . 1:33

bonds, . . . 1:XIII-3, . . . 208, . . . 212

business inventories, . . . 1:219, . . . 531.5, . . . Rule 133

businesses, professions, etc.: money kept on hand, . . . 1:212

cancellation of taxes on exempt property, . . . 2:5081–5091

cargo containers, . . . 1:232

cemeteries—See CEMETARIES.

charitable purposes, property used for, . . . 1:XIII-4, . . . XIII-5

churches—

affidavits—

annual filing requirement, . . . 1:254

contents, . . . 1:256, . . . 257

deadline for filing, . . . 1:255

buildings under construction, . . . 1:XIII-5

claims, late, . . . 1:270

eligibility, . . . 1:XIII-4

generally, . . . 1:XIII-3, . . . 206

lease or rental of property, . . . 1:206.2

notice of eligibility or noneligibility, . . . 1:257.1

parking areas, . . . 1:206.1

property acquisition after lien date, . . . 1:271

religious exemption, . . . 1:207

city property, . . . 1:202

claims—

failure to claim, . . . 1:XIII-6

late claims, . . . 1:270–279.5

procedures, . . . 1:251–261

Cogswell polytechnical college, . . . 1:XIII-4, . . . 203.5

colleges—

affidavits, . . . 1:254, . . . 258

buildings, land and equipment, . . . 1:XIII-5

claims, late, . . . 1:270

property acquisition after lien date, . . . 1:271

student bookstores, personal property owned or used by, . . . 1:203.1

community colleges, . . . 1:XIII-3, . . . 202, . . . 202.6, . . . 270

conveyance by state to nonprofit corporation, . . . 1:11929

conveyance to state, . . . 1:11928

county property, . . . 1:202

debts secured by land, . . . 1:XIII-3

deeds, . . . 1:212

emergencies, local and national: assistance organizations incorporation by Congress, . . . 1:213.6

exhibits at fairs and expositions—

affidavits, . . . 1:254, . . . 259

claims, late, . . . 1:270

exhibits: definition, . . . 1:213

property acquisition after lien date, . . . 1:271

federal property used for protection of migratory birds, . . . 1:254.2

fire departments, volunteer, . . . 1:213.7

foals, . . . 1:5741

forest trees, immature, . . . 1:XIII-3

forms prescribed by state board of equalization, . . . 1:Rule 101

fruit and nut trees and vines—

general provisions, . . . 1:XIII-3, . . . 211, . . . Rule 131

personal property held on lien date for subsequent planting, . . . 1:223

government property, . . . 1:202

government, property leased to, . . . 1:231

homeowners' exemption—

affidavits—

contents, . . . 1:253.5

filing deadlines, . . . 1:255

filing: time extension, . . . 1:255.1

mailing by assessor, . . . 1:255.3

amount, . . . 1:XIII-3

claim and record information: assessor supplying to board, . . . 1:218.5

claims, . . . 1:Rule 135

effective dates of exemption, . . . 1:255.6

general provisions, . . . 1:218

incorrectly allowed exemptions: escape assessments, . . . 1:531.6

ineligibility for exemption: notice in tax bill, . . . 2:2615.5

L.A. riots, . . . 1:218.1

local government reimbursements, . . . 1:XIII-25

notices in English and Spanish, . . . 1:255.8

partial cancellation for late claim, . . . 1:275

personal effects, household furnishings, and pets, . . . 1:224, . . . Rule 134

rate of taxation, . . . 1:Rule 464

veterans or spouses, . . . 1:XIII-4

hospitals, . . . 1:XIII-4, . . . XIII-5

household furnishings and personal effects, . . . 1:XIII-3, . . . 224, . . . Rule 134

human body parts, . . . 1:33

Huntington library and art gallery, . . . 1:XIII-4, . . . 203.5

incorrectly allowed exemptions: escape assessments, . . . 1:531.1

leasing of property to government, . . . 1:231

libraries—

affidavits: contents, . . . 1:259.8

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

limitations, . . . 2:2229

low-valued property, . . . 1:XIII-7, . . . 155.20

mechanical arts, California school of, . . . 1:XIII-4, . . . 203.5

military personnel, . . . 1:XIII-3

mortgages, . . . 1:212

museums—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.9

general provisions, . . . 1:XIII-3, . . . 202

works of art, . . . 1:217

notes, . . . 1:212

personal effects, . . . 1:224

personal property with low value, . . . 1:XIII-7, . . . 155.20

pets, . . . 1:224, . . . Rule 134

polling places, . . . 1:213.5

postsecondary education, buildings, etc., used for, . . . 1:XIII-3, . . . XIII-5

property in transit, . . . 1:Rule 203

public property, . . . 1:XIII-3

radio stations, educational, . . . 1:215.5

reimbursement by state for revenue losses, . . . 2:2229

religious purposes, buildings, etc., used for, . . . 1:XIII-3, . . . XIII-4, . . . XIII-5

schools, public—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.10

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

student organizations, property used by, . . . 1:202.6

sciences, California academy of, . . . 1:XIII-4, . . . 203.5

securities, . . . 1:212

seed potatoes, . . . 1:234

state-owned property, . . . 1:XIII-3

state university, California—

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

personal property, . . . 1:202.5

tax base reductions due to exemptions: report, . . . 2:Stats. 1971, Ch. 1762

television programming, educational, . . . 1:215.5

timber, . . . 1:XIII-3

trees, fruit and nut, . . . 1:XIII-3, . . . 211, . . . 223, . . . Rule 131

university of California: property used by student governments or bookstores, . . . 1:202.7

vendors, blind: stock in trade, . . . 1:216

vessels—

annual affidavit filing, documented vessels, . . . 1:254, . . . 255, . . . 275.5

freight or passenger, fifty tons, . . . 1:XIII-3, . . . 1:209

market value of four hundred dollars or less, . . . 1:228

under construction, . . . 1:209.5

veterans' exemption—See VETERANS.

property acquisition after lien date, . . . 1:271

waivers, . . . 1:XIII-6

welfare exemptions—

affidavit and financial statement filing, . . . 1:254, . . . 254.5, . . . 259.5

claims—

late claims, . . . 1:75.21, . . . 270

procedures, . . . 1:254

review procedures, . . . 1:Rule 136

definition, . . . 1:213.7, . . . 214

facilities under construction, . . . 1:214.1, . . . 214.2

generally, . . . 1:214–214.13

governmental entities, property leased to, . . . 1:214.6

hospital needs, . . . 1:214.11

improvements, . . . 1:214.12

leasing of property to governmental entities, . . . 1:214.6

limitations, . . . 1:214.8

natural area preservation, . . . 1:214.02

nonprofit corporations receiving government funding, . . . 1:214.10

nursery schools, . . . 1:214, . . . 221

property acquisition after lien date, . . . 1:271

recordation of interest in property, . . . 1:261

redevelopment plans dedicated to religious, charitable, scientific, or hospital purposes, . . . 1:214.13

schools of less than collegiate grade, . . . 1:214.4, . . . 214.5

scientific purposes, property used for, . . . 1:214

supplemental assessments, exemption from, . . . 1:75.21

unrelated business taxable income, . . . 1:214.05

30 years' use, . . . 1:214.3

zoological society possessory interests, . . . 1:222.5

zoological society property, . . . 1:222

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F

FAIRS AND EXPOSITIONS

agricultural fairs: use of county-owned property, . . . 1:201.2

exemption of exhibits from taxation—

affidavits, . . . 1:254, . . . 259

claims, late, . . . 1:270

exhibits: definition, . . . 1:213

property acquisition after lien date, . . . 1:271

supplemental assessments, exemption of exhibitions from, . . . 1:75.21

FEES

change in ownership forms, . . . 1:480.3

document and record fees, . . . 1:162

parcels, separate valuations of: application fees, . . . 2:4151

recovery by cities or counties, . . . 2:51287

unpaid negotiable paper, . . . 2:2509.1

FERRIES. See VESSELS.

FINANCE, DEPARTMENT OF

change in ownership: increased assessments: allocations to counties for administrative costs, . . . 1:75.65

new construction: increased assessments: allocations to counties for administrative costs, . . . 1:75.65

population estimates, . . . 2:2227–2228.1

property tax exemptions: state reimbursement: review, . . . 2:2230.5

sales and use tax exemptions: state reimbursement: review, . . . 2:2230, . . . 2230.5

state mandated local cost reimbursements—

annual review of statutes and report, . . . 2:2246

claims: limitation, . . . 1:2233

estimates of amounts required, . . . 2:2242, . . . 2243

tax base reductions due to exemptions, etc.: report, . . . 2:Stats. 1971, Ch. 1762

FIRE DEPARTMENTS, VOLUNTEER

exemption from taxation, . . . 1:213.7

FIRE PROTECTION DISTRICTS

boundary changes, . . . 2:Gov. 54915, . . . 54915.5

county service areas: formation, . . . 2:Gov. 54916.5

FIRE PROTECTION SERVICES

colleges, vehicles owned by: license fee exemption, . . . 1:10786

maximum tax rate, . . . 2:2261.1

sprinkler systems, detection systems, etc.: valuation, . . . 1:XIIIA-2, . . . 1:74

vehicles: license fee exemption, . . . 1:10781

FISH AND GAME, DEPARTMENT OF

payment of assessments, . . . 2:F.G. 1504

FIXTURES

definition, . . . 1:Rule 122.5, . . . 192, . . . 463

new construction, . . . 1:75.15

removal of fixtures: valuation, . . . 1:75.16

FLOATING HOMES, . . . 1:2189.7

FLUMES

assessment, . . . 1:XIII-19

FORESTRY BOARD OF

timber advisory committee: representative: membership, . . . 1:431

FORESTS AND FORESTRY

state forests: tax payments to counties, . . . 2:P.R. 4654

timber and timberlands. See TIMBER AND TIMBERLANDS.

trees, immature: exemption from taxation, . . . 1:XIII-3

FRANCHISE TAX BOARD

change in ownership determinations, . . . 1:64

FRUITS, NUTS, AND VEGETABLES

trees and vines—

base year values, . . . 1:53

exemption from taxation—

general provisions, . . . 1:XIII-3, . . . 211, . . . Rule 131

personal property held on lien date for subsequent planting, . . . 1:223

open-space land valuations, . . . 1:429

FUNDS, COUNTY

cash difference, . . . 2:2611.5

general fund—

document and record fees: deposit, . . . 1:162

tax losses reserve fund: creation, etc., . . . 2:4703

FUNDS, STATE

appropriations: funding from taxes on property, . . . 1:XIII-22

general fund—

farmlands mapping account: creation, etc., . . . 2:Gov. 51283

private railroad car tax: deposits, . . . 1:11701

school building lease-purchase fund, state, transfers to, . . . 1:100.1

supplemental roll administrative cost fund, appropriation to, . . . 1:75.65

vehicle license fees—

motor vehicle license fee account, transfers from, . . . 1:11004

special account, transfers to, . . . 1:11003.3

school building lease-purchase fund, state—

general fund, transfers from, . . . 1:100.1

supplemental roll administrative cost fund—

creation, etc., . . . 1:75.65

timber tax fund—

allocations, . . . 1:38905.1

appropriations, . . . 1:38904

creation, etc., . . . 1:38903

transportation fund, state—

motor vehicle account—

vehicle license fees—

highway patrol: support: augmentation, . . . 1:11004.5

transportation tax fund—

motor vehicle license fee account—

vehicle license fees—

appropriations, . . . 1:11002

deposits, . . . 1:11001

general fund, transfers to, . . . 1:11004

motor vehicle account, transfers to and from, . . . 1:11003

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G

GAS CORPORATIONS

assessments, . . . 1:XIII-19

GOLF COURSES

assessments, . . . 1:XIII-10

base year valuations, . . . 1:52

GOODS IN TRANSIT, . . . 1:1016–1022

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H

HARBOR DISTRICTS

tax rate, maximum, . . . 2:2263.4

HAZARDOUS WASTE CONTROL

border zone property, . . . 2:H.S. 25229

facilities: restrictive covenants, . . . 2:H.S. 25202.5

land designated as hazardous waste property, . . . 2:H.S. 25229

HIGHWAY PATROL, DEPARTMENT OF THE CALIFORNIA

vehicle license fees: allocations to support highway patrol, . . . 1:11004.5

HIGHWAYS

road district funds: apportionment, . . . 2:S.H. 1650–1654

HISTORICAL PROPERTY

assessments, . . . 1:XIII-8

enforceably restricted: definition, . . . 1:439

qualified historical property: definition, . . . 2:P.R. 5031–5033

restricted historical property: definition, . . . 1:439.1

use restriction contracts—

applications, . . . 2:Gov. 50280

cancellation of contracts, . . . 2:Gov. 50284–50288

consultation by local agencies and owners with state agencies, . . . 2:Gov. 50290

contract provisions, . . . 2:Gov. 50281

county, property under contract with: annexation to city, . . . 2:Gov. 50289

eminent domain, property acquired by, . . . 2:Gov. 50288

enforcement, . . . 2:Gov. 50287

fees, . . . 2:Gov. 50281.1

qualified historical property, . . . 2:Gov. 50280.1

renewal, . . . 2:Gov. 50282

valuation of enforceably restricted property, . . . 1:439.2, . . . 439.4

HOMEOWNERS' PROPERTY TAX EXEMPTION

homeowners' exemption—

affidavits—

contents, . . . 1:253.5

filing deadline, . . . 1:255

filing: time extension, . . . 1:255.1

mailing by assessor, . . . 1:255.3

amount, . . . 1:XIII-3

auditors: annual reports, . . . 2:Gov. 29100.6

claims, . . . 1:Rule 135

claims and records: assessor supplying information to board, . . . 1:218.5

effective dates of exemption, . . . 1:255.6

general provisions, . . . 1:218

incorrectly allowed exemptions: escape assessments, . . . 1:531.6

ineligibility for exemption: notice in tax bill, . . . 2:2615.5

local government reimbursements, . . . 1:XIII-25

notices in English and Spanish, . . . 1:255.8

partial cancellation for late claims, . . . 1:275

personal effects, household furnishings, and pets, . . . 1:224, . . . Rule 134

rate of taxation, . . . 1:Rule 464

reimbursement of local agencies for tax losses, . . . 2:Gov. 16120–16122

supplemental assessments, exemption from, . . . 1:75.21

veterans or spouses, . . . 1:XIII-4

HORSES. See RACEHORSES.

HOSPITALS

definition, . . . 1:214.9

exemption from taxation, . . . 1:XIII-4, . . . XIII-5

welfare exemption—

demolition of facilities, . . . 1:214.2

facilities under construction, . . . 1:214.1

general provisions, . . . 1:214

needs of hospitals: definition, . . . 1:214.11

outpatient clinics, . . . 1:214.9

physicians: lawful compensation, . . . 1:214.7

schools of less than collegiate grade, . . . 1:214.5

30 years' use, . . . 1:214.3

HOUSING

authorities, housing: exemption, . . . 2:H.S. 34400–34402

cooperatives, housing, . . . 1:61, . . . Rule 135, . . . 2:2188.7

floating homes, . . . 1:229

furnishings: exemption from taxation, . . . 1:XIII-3, . . . 224

indian housing authorities, exemption, . . . 1:237

limited equity housing cooperatives, . . . 2:2188.7

low or moderate income: welfare exemption, . . . 1:214

veterans. See VETERANS.

HOUSING AND COMMUNITY DEVELOPMENT, DEPARTMENT OF

manufactured homes: information exchanges with other agencies, . . . 1:5842

manufactured homes: registration and title listing: furnishing to assessors, . . . 1:5841

HUNTINGTON LIBRARY AND ART GALLERY

exemption from taxation, . . . 1:XIII-4, . . . 203.5

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I

IMPLEMENTS OF HUSBANDRY. See AGRICULTURE.

IMPROVEMENTS

assessments—

destruction of improvement without fault of owner: reassessment, . . . 2:Gov. 43007

exempt land, improvements on, . . . 1:609

ownership of improvement separate from land, . . . 2:2188.2

person other than owner of land, assessment to, . . . 2:2188.1

procedure, . . . 1:608

separate assessments for land and improvements, . . . 1:XIII-13, . . . 607

classification examples, . . . 1:Rule 124

definition, . . . 1:105, . . . 107.5, . . . Rule 122

exempt land: assessment of improvements, . . . 1:609

tax rates, . . . 1:XIII-12

welfare exemptions, . . . 1:214.12

INCOME TAX

banks, . . . 1:23181

imposition, . . . 1:XIII-26

INSURANCE

ocean marine insurance, . . . 1:XIII-28

INSURANCE CORPORATIONS

taxation, . . . 1:XIII-28

INTERCOUNTY PIPELINE RIGHTS-OF-WAY, . . . 1:401.8, . . . 401.10, . . . 401.12

INTEREST

definition, . . . 1:115

impounded revenues, . . . 2:5153

penalty assessments, . . . 1:506

penalty recovery, . . . 2:5150.5

private railroad car tax—See PRIVATE RAILROAD CAR TAX.

rate, . . . 2:5151

supplemental unsecured property tax levies: late payments, . . . 1:37

timber yield tax. See TIMBER YIELD TAX.

INVESTMENTS

public moneys: deposit by legislature, . . . 1:XI-11

INYO COUNTY

taxation of local government lands, . . . 1:XIII-11

IRRIGATION DISTRICTS

land leased to state for park and recreational purposes, . . . 2:Stats. 1969, Ch. 1046

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

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J

JUDGMENTS

taxes as judgments, . . . 2:2186

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L

LAND

assessments: separate from improvements, . . . 1:XIII-13, . . . 607

classification examples, . . . 1:Rule 124

conservation act of 1965. See OPEN-SPACE LANDS.

definition, . . . 1:Rule 121

legal description. See LEGAL DISCRIPTION OF LAND.

local government land located outside its boundaries, . . . 1:XIII-11

multiple tax revenue districts, . . . 1:606

separately assessed from improvements, . . . 1:607

taxation of, . . . 1:XIII-3

unpatented land: assessments, . . . 1:403

LEASING OF PROPERTY

change in ownership, . . . 1:Rule 462.100

church property: exemption from taxation, . . . 1:206.2

community colleges, property leased to: welfare exemptions, . . . 1:214.6

government, property leased to: exemption from taxation, . . . 1:231

governmental entities, property leased to: welfare exemptions, . . . 1:214.6

land, leased: separate assessment, . . . 2:2188.4

situs of property, . . . 1:Rule 204

state university, property leased to: welfare exemptions, . . . 1:214.6

tax reductions, . . . 1:202.2

LEGAL DESCRIPTION OF LAND—

assessor map descriptions, . . . 1:327

city lot descriptions, . . . 1:324

failure to file: court citation, . . . 1:457, . . . 459.5

federal survey descriptions, . . . 1:322

filing requirements, . . . 1:456, . . . 467

general provisions, . . . 1:321

metes and bounds, or other descriptions, . . . 1:328

official map descriptions, . . . 1:325

owner map descriptions, . . . 1:326

Spanish grant descriptions, . . . 1:323

surveying on court order, . . . 1:458, . . . 459, . . . 459.5

taxing agency filing requirements, . . . 1:467

LEGISLATIVE ANALYST

classifications or exemptions of property: review and report, . . . 2:2229

LEGISLATIVE COUNSEL

bills: state-mandated local costs: reimbursement determination, . . . 2:2241, . . . 2244

LEGISLATURE

assessment appeals boards: appointments, removal, etc., . . . 1:XIII-16 bills—

sales and use tax exemptions: revenue losses: reports, appropriations, etc., . . . 2:2230

state mandated local cost reimbursements: determination by legislative counsel, . . . 2:2241, . . . 2244

state mandated local cost reimbursements: estimates by department of finance, . . . 2:2242, . . . 2243

claims against cities, counties, etc.: procedures, . . . 1:XI-12

delegation of taxing powers and municipal functions: prohibition, . . . 1:XI-11

insurance company taxation: rate changes, . . . 1:XIII-28

moneys, public: depositing, investing, etc., . . . 1:XI-11

real property with low base year value: exemption authorization, . . . 1:XIII-7, . . . 155.20

redistricting requirements, . . . 1:XIII-17

revenue law enactment, . . . 1:XIII-33

state boundary changes: taxation of affected property, . . . 1:XIII-23

tax changes to increase revenues: vote requirement, . . . 1:XIIIA-3

tax rate adjustment, . . . 1:XIII-12

tax rates and bonding limits for local governments, . . . 1:XIII-20

taxation, power of, . . . 1:XIII-2

valuation adjustment of assessable property, . . . 1:XIII-3.5

LIBRARIES

exemption from taxation—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.8

claims, late, . . . 1:270

generally, . . . 1:XIII-3, . . . 202

Huntington library and art gallery: exemption from taxation, . . . 1:XIII-4, . . . 203.5

leasing of property: tax reductions, . . . 1:202.2

supplemental assessments, exemption from, . . . 1:75.21

LIEN DATE

definition, . . . 1:117

January 1 . . . 2:2192

private railroad car tax, . . . 1:11492

time of attachment, . . . 2:2192

LIENS

assessment lien, receipt of revenue pursuant to, . . . 1:163

cancellation, . . . 2:4840

city taxes, . . . 2:Gov. 43000, . . . 43062, . . . 43063

date of attachment, . . . 2:2192

definition, . . . 2:2802

delinquency in payment for utility services, . . . 2:Gov. 43008

effect of liens, . . . 2:2193

erroneously filed, . . . 1:2196

escape assessments, . . . 1:867

extensions, . . . 2:2191.4

force and effect, . . . 2:2191.4

improvements assessed to other than owner of land, . . . 2:2188.1

improvements: ownership separate from land, . . . 2:2190.2

land: legal description for assessment purposes: survey expenses, . . . 1:459

limitation re existence, . . . 2:2195

payment of taxes: cancellation due to nonpayment of negotiable paper, . . . 2:2509

payment, presumed, . . . 1:XIII-30

personal property, tax on, . . . 2:2189, . . . 2189.3

possessory interests, . . . 2:2190.2

postponed property taxes. See POSTPONEMENT OF PROPERTY TAX POSTPONEMENT.

preferences, . . . 2:2191.5

priority of tax liens, . . . 2:2191.4, . . . 2192.1

private railroad car tax, . . . 1:11491–11496

property in county, lien upon all, . . . 2:2191.4

public entities, liens on property acquired by, . . . 2:Gov. 53938–53939

removal of lien, . . . 2:2191.6, . . . 2194, . . . 2801, . . . 2811

satisfaction, . . . 2:2801, . . . 2811, . . . 2812

security deposit, . . . 2:Gov. 43008, . . . 43009

subordination to other liens, . . . 2:2191.5

tax-defaulted property: effect of sale to private party, . . . 2:3695, . . . 3695.3

tax-defaulted property: satisfaction and removal of lien, . . . 2:4131

tax liens: presumed payments, . . . 1:XIII-30

taxes as lien, . . . 2:2187

taxes on supplemental roll, . . . 1:75.54

timber yield taxes, . . . 1:38523, . . . 38532

unsecured property tax judgments, . . . 2:3103, . . . 3105

vehicle license fees, late, . . . 1:10876

LIGHTING DISTRICTS

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

LIVESTOCK

migratory livestock: assessments, . . . 1:990

LOCAL GOVERNMENTS

ad valorem property taxes, . . . 1:93, . . . 2:2237, . . . 2237.2, . . . 2237.3, . . . 2237.4

appropriations, total annual: limitations, . . . 1:XIIIB-1-11

bond issuance: income tax exemption, . . . 1:XIII-26

bonded indebtedness, . . . 1:XIIIB-7

bonding limits, . . . 1:XIII-20

definition, . . . 1:XIIIB-8

fund establishment, . . . 1:XIIIB-5

jurisdictional changes: property tax revenue allocation computations, . . . 1:99–99.2

lands, taxation of, . . . 1:XIII-11

liens on property acquired by public entity, . . . 2:Gov. 53939

property: assessments, . . . 1:987

property: exemption from taxation, . . . 1:XIII-3

property tax revenue allocations—

1993–94 fiscal year reductions, . . . 97.1

1992–93 fiscal year reductions, . . . 97

1979–80 fiscal year allocations, . . . 1:96

1980–81, et seq. fiscal year allocations, . . . 1:96.1

annual tax increment, . . . 96.5

apportionment factors, . . . 96.2

redevelopment and project areas, . . . 96.4

transfer of revenues between local agencies, . . . 1:99.02, . . . 99.1

property taxation: assessment where property is situated, . . . 1:XIII-14

property taxation where boundaries include area in two or more counties, . . . 1:XI-14

reimbursements for new programs or higher levels of service, . . . 1:XIIIB-6

revenues, excess: return, . . . 1:XIIIB-2

revenues, lost: reimbursement by legislature, . . . 1:XIII-25

sales and use tax revenue apportionment contracts, . . . 1:XIII-29

state-mandated local cost reimbursements—

appropriations, . . . 2:2231, . . . 2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2235, . . . 2235

proration due to insufficient funds, . . . 2:2235

costs mandated by state before July 1, 1980, . . . 2:2235

crimes or infractions: increased penalties: appropriation, . . . 2:2246.2

statutes: annual review and report by department of finance, . . . 2:2246

unfunded mandates, . . . 2:2246.1

use for any public purpose, . . . 2:2231

tax imposition for local purposes, . . . 1:XIII-24

tax payments to state, erroneous, . . . 1:34

tax rate, . . . 1:XIII-20

taxing powers and municipal functions: delegation from legislature: prohibition, . . . 1:XI-11

vehicles owned or leased by: license fee exemption, . . . 1:10781, . . . 10782

LOS ANGELES COUNTY

city or lighting, water, or irrigation districts: property on secured rolls: acquisition of copy of roll, . . . 1:647

county board of equalization: meetings, . . . 1:1601, . . . 1604

delinquent property taxes, 1992 riots, . . . 1:171

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M

MADERA IRRIGATION DISTRICT, . . . 2:Wat. 26625.1

MAIL

applications, tax statements, or claims for credit or refund, . . . 2:2513

notices: mailing by registered or certified mail, . . . 1:36

notices of estimated assessments, . . . 1:11312

remittances by mail, . . . 2:2512–2513

statements, documents, etc.: filing by mail, . . . 1:166

supplemental tax bill mailing, . . . 1:75.51

timber yield tax—

deficiency determinations: notice, . . . 1:38417, . . . 38418, . . . 38419

jeopardy determinations: notice, . . . 1:38434

redeterminations: notice, . . . 1:38447

MANDATED COSTS

courts, . . . 2:2205

federal government, . . . 2:2206

initiative enactment, . . . 2:2206.5

MAPS

definition, . . . 1:116

MECHANICAL ARTS, CALIFORNIA SCHOOL OF

exemption from taxation, . . . 1:XIII-4, . . . 203.5

MEDICAL SERVICES, EMERGENCY

county service areas: formation, . . . 2:Gov. 54916.5

MILITARY

personnel: exemption from taxation, . . . 1:XIII-3

veterans. See VETERANS.

MINERALS

golf courses, minerals located in: assessments, . . . 1:XIII-10

production or extraction rights: change in ownership, . . . 1:61

MINES AND MINING

assessments: mining rights or mineral rights, . . . 1:607.5

open-space lands: valuations: mineral consideration, . . . 1:427

valuation of mines and quarries, . . . 1:Rule 469

MOBILEHOME PARKS

change in ownership, . . . 1:62.2, . . . 2:2188.10

MOBILEHOMES/MANUFACTURED HOMES

assessments: notification, . . . 1:5831

accessory buildings or structures, . . . 1:5805, . . . 2:H.S. 18008.5

base year values, . . . 1:5802, . . . 5812, . . . 5825

change in ownership, . . . 1:480

definition, . . . 1:5801, . . . 10788, . . . 2:H.S. 18007, . . . 18008, . . . 18210.5, . . . 18211

disaster relief, . . . 1:172, . . . 172.1, . . . 5825

foundation systems, . . . 2:H.S. 18551, . . . 18551.1

generally, . . . 1:5800–5842

information exchanges with other agencies, . . . 1:5842

installation permits, . . . 2:H.S. 18613.2

leased or rented land, 35 year presumption, . . . 1:62

multi-unit, . . . 2:H.S. 18008.7

new construction, . . . 1:5825

registration: cancellation, . . . 2:H.S. 18551

rules and regulations, BOE, . . . 1:5840

separate assessment, . . . 2:2188.10

tax clearance certificates, . . . 1:5832

transfers: documentary transfer tax, . . . 1:11913

valuations, . . . 1:5810–5813

vehicle license fees—

accessories, . . . 1:5805

destruction due to disaster: relief from fees, . . . 1:172, . . . 172.1

exemptions—

foundation systems, mobilehomes sold and installed on, . . . 1:10784

new mobilehomes sold and installed for occupancy, . . . 1:10785

veterans, disabled, mobilehomes owned by, . . . 1:10788

reinstatement: eligibility, etc., . . . 1:10760

relief, . . . 1:172, . . . 172.1

water district taxes: exemption from taxes for debt service, . . . 2:Wat. 20200

MONO COUNTY

taxation of local government lands, . . . 1:XIII-11

MORTGAGES

exemption from taxation, . . . 1:212

foreclosures: change in ownership, . . . 1:Rule 462.120

MOTION PICTURES, . . . 1:988

MOTOR VEHICLES

transfers of title or interest: notice, etc., . . . 2:Veh. 5901

MOTOR VEHICLES, DEPARTMENT OF

manufactured homes: information exchanges with other agencies, . . . 1:5842

notice of transfer, . . . 2:Veh. 5901

vehicle license fees—

collection of fees, . . . 1:10852

enforcement of provisions, . . . 1:10951, . . . 11003

market value determinations, . . . 1:10753, . . . 10753.2

staff: employment to assist director, . . . 1:10952

trailer coaches: deposit of fees, . . . 1:11003.1

MOVABLE PROPERTY

definition, situs, etc., . . . 1:Rule 205

MUNICIPAL UTILITY DISTRICTS

borrowing, short-term: additional property tax rates, . . . 2:2272

MUSEUMS

aerospace museums: displays: exemption from taxation, . . . 1:217.1

exemption from taxation—

affidavits: contents, . . . 1:259.9

affidavits: filing, . . . 1:254

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

works of art, . . . 1:217

leasing of property: tax reductions, . . . 1:202.2

property used for charitable purposes, . . . 1:214.14

supplemental assessments, exemption from, . . . 1:75.21

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N

NEW CONSTRUCTION

builders exclusion, supplemental assessments, . . . 1:75.12

building permit transmittal, . . . 1:72

building plan transmittal, . . . 1:72

certificate of occupancy transmittal, . . . 1:72

common areas, . . . 2:2188.5

construction in progress, . . . 1:71

date of completion, . . . 1:75.12, . . . Rule 463.500

definition, . . . 1:70, . . . 73, . . . 74, . . . 5825, . . . Rule 463, . . . Rule 463.500

exclusions

active solar energy system, . . . 1:73

disabled person accessability improvements,

buildings and structures, . . . 1:74.6

personal places of residences, . . . 1:74.3

disaster reconstruction, misfortune or calamity, . . . 1:70

fire safety improvements, . . . 1:73, . . . 74

seismic safety

earthquake hazard mitigitation technolgies, . . . 1:74.5

seismic retrofitting improvements, . . . 1:74.5

unreinforced masonary bearing walls, . . . 1:70

solar pool or hot tub heaters, not exempted, . . . 1:73

underground storage tanks, . . . 1:70

fixtures, . . . 1:70, . . . 75.15

general provisions, . . . 1:Rule 463, . . . Rule 463.500

manufactured homes, . . . 1:5825

oil and gas reserve discovery, . . . 1:75.10

partially completed, . . . 1:71

structure removal, . . . 1:75.10

NONPROFIT CORPORATIONS

definition, . . . 1:231

leasing property to government, . . . 1:231

radio stations, educational: exemption from taxation, . . . 1:215.5

services funded by governmental agencies: welfare exemption, . . . 1:214.10

television programming, educational: exemption from taxation, . . . 1:215.5

NONPROFIT ORGANIZATIONS

tax-defaulted property: purchase, rehabilitation, etc., . . . 2:3695.5, . . . 3791.4

NOTES

exemption from taxation, . . . 1:212

NOTICES

mailing requirements, . . . 1:36

service of—

deficiency determinations, . . . 1:38417, . . . 38418, . . . 38419

estimated assessments, . . . 1:11312

jeopardy determinations, . . . 1:38434

manner of service, . . . 1:25

redeterminations, . . . 1:38447

NURSERY SCHOOLS

exemption from taxation, . . . 1:214, . . . 221

NUTS. See FRUITS, NUTS AND VEGETABLES.

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O

OCEAN MARINE TAX, . . . 1:XIII-28

OIL AND GAS

leaseholds: security for payment of taxes, . . . 2:2189.5

possessory interests, . . . 1:107.2, . . . 107.3, . . . Rule 468

production or extraction rights: change in ownership, . . . 1:61, . . . Rule 468

reserve discovery, . . . 1:75.10

tax defaulted property, . . . 2:3692

OPEN-SPACE LANDS

agreements qualifying land for assessment, . . . 1:Rule 51, . . . 54

agricultural preserves—

administration: rules, . . . 2:Gov. 51231

advisory board, . . . 2:Gov. 51239

annexation of land within preserve, . . . 2:Gov. 51235

assessed valuations: equalization, . . . 2:Gov. 51203

boundary alterations, . . . 2:Gov. 51232, . . . 51233, . . . 51257

compatible uses, . . . 2:Gov. 51238.1, . . . 51238.2, . . . 51238.3

contracts—

amendments, . . . 2:Gov. 51253

cancellation, . . . 2:Gov. 51280–51286

city or county: authority to contract, . . . 2:Gov. 51240

contents, . . . 2:Gov. 51240, . . . 51241, . . . 51243

eligible lands, . . . 2:Gov. 51242

enforceable restrictions, . . . 2:Gov. 51252, . . . Stats. 1971, Ch. 719

enforcement actions, . . . 2:Gov. 51251

fictitious contracts, . . . 2:Gov. 51248.5

information furnished to city or county by landowner, . . . 2:Gov. 51247

intention to consider contract: notice, . . . 2:Gov. 51243.5

nonrenewal, . . . 2:Gov. 51245

recording with county recorder, . . . 2:Gov. 51248

removal of land under contract from preserve, . . . 2:Gov. 51236

renewal, automatic, . . . 2:Gov. 51244.5

rescission and entry into easement agreement, . . . 2:Gov. 51255

rescission and entry into new contract, . . . 2:Gov. 51254

sample contracts, . . . 2:Gov. 51249

term of contract, . . . 2:Gov. 51244, . . . 51244.5

termination, . . . 2:Gov. 51246

county-assessed values, . . . 2:Gov. 51202

definitions, . . . 1:421, . . . 2:Gov. 51201

demonstration land preservation, . . . 2:Gov. 51296–51298

detachment of land within preserve, . . . 2:Gov. 51235

disestablishment, . . . 2:Gov. 51232, . . . 51233

disincorporation of land within preserve, . . . 2:Gov. 51235

eminent domain, . . . 2:Gov. 51290–51295

establishment, . . . 2:Gov. 51230, . . . 51233, . . . 51234

gas, electric, etc., facilities, . . . 2:Gov. 51238

hearings, . . . 2:Gov. 51230

inclusions, . . . 2:Gov. 51205

incorporation of land within preserve, . . . 2:Gov. 51235

laborers, agricultural: housing, . . . 2:Gov. 51238

legislative declarations, . . . 2:Gov. 51220–51222

maps: filing, . . . 2:Gov. 51237, . . . 51237.5

Marin county: demonstration land preservation project, . . . 2:Gov. 51296–51298

nonrenewal, . . . 2:Gov. 51236

public improvements, . . . 2:Gov. 51290–51295

recreational use, free public, . . . 2:Gov. 51238.5

scenic highway corridors, . . . 2:Gov. 51205.1

size, . . . 2:Gov. 51230

transfers of ownership to immediate family members, . . . 2:Gov. 51230.1

uses, compatible, . . . 2:Gov. 51238

assessments, . . . 1:XIII-8, . . . Rule 51, . . . 54

conservation easements—

acquisition and holding: eligible entities, . . . 2:Civ. 815.3

definitions, . . . 2:Civ. 815.1, . . . 815.2

enforceable restrictions, . . . 2:Civ. 815.7

enforcement, . . . 2:Civ. 815.7

grantors: retained interests, . . . 2:Civ. 815.4

legislative findings, . . . 2:Civ. 815

recording of conveyances, . . . 2:Civ. 815.5

violations: remedies, . . . 2:Civ. 815.7

definition, . . . 1:421, . . . 2:Gov. 16143

easements—

abandonment, . . . 2:Gov. 51090, . . . 51093, . . . 51094

acceptance by city or county, . . . 2:Gov. 51080, . . . 51081, . . . 51084

building permits, . . . 2:Gov. 51086

deeds: acceptance, . . . 2:Gov. 51083

deeds: contents, . . . 2:Gov. 51082

definitions, . . . 2:Gov. 51075

eminent domain, . . . 2:Gov. 51095

enforceable restrictions, . . . 2:Gov. 51096

legislative intent, . . . 2:Gov. 51070–51073

nonprofit organizations, effective date of grant to, . . . 2:Gov. 51083, . . . 51086

nonrenewal, . . . 2:Gov. 51090, . . . 51092

planning departments or commissions: reports, . . . 2:Gov. 51085

recording with county recorder, . . . 2:Gov. 51087

termination, . . . 2:Gov. 51090–51095

violations, . . . 2:Gov. 51086

enforceable restricted: definition, . . . 1:422

enforceable restrictions: enforcement, . . . 2:Gov. 16147

perennials, valuation of, . . . 1:Rule 52

subventions—

appropriations, . . . 2:Gov. 16140

disbursements: maximum amount, . . . 2:Gov. 16153

ineligibility, . . . 2:Gov. 16146

local agency reports re qualified acreage, . . . 2:Gov. 16144, . . . 16154

payment, . . . 2:Gov. 16142, . . . 16142.5, . . . 16144

purpose, . . . 2:Gov. 16141

use of funds, . . . 2:Gov. 16145

timberland, . . . 1:Rule 53

valuations—

agreements and scenic easement deeds: modifications, . . . 1:424

agricultural usage: rebuttable presumptions, . . . 1:430

enforceably restricted lands, . . . 1:423.3, . . . 426, . . . 430.5

factors, . . . 1:423

mines, minerals, and quarries, consideration of, . . . 1:427

residences or sites, inapplicability of, . . . 1:428

timberland, . . . 1:423.5

timberland production zone land, . . . 1:423.9

trees and vines, fruit or nut-bearing, . . . 1:429

wildlife habitat contracts, land subject to, . . . 1:423.7

Back to top


P

PALM SPRINGS, POSSESSORY INTEREST, . . . 1:201.4

PARCELS

combining into single assessment, . . . 1:455, . . . 2:2802

PARKING

church parking: exemption from taxation, . . . 1:206.1

PARKS AND RECREATION

irrigation district land leased to state, . . . 2:Stats. 1969, Ch. 1046

PAWNBROKER

goods, unredeemed pledged: assessments, . . . 1:989

PAYMENT OF TAXES

acceptance of payment, . . . 2:2505, . . . 2607

cancellation on nonpayment of negotiable paper, . . . 2:2509, . . . 2510

credit card, . . . 2:2511.1

deficiencies, . . . 2:2636, . . . 2708

deposits in bank or county treasury, . . . 2:2507

discounted amount, . . . 2:2607.1

due dates—

first installment, . . . 2:2605, . . . 2617, . . . 2704

payments preceding due date, . . . 2:2608

second installment, . . . 2:2606–2607.1, . . . 2618, . . . 2705

secured roll, . . . 2:2756, . . . 2759–2762, . . . 2768

electronic fund transfer, . . . 2:2503.2

entry of payment on roll, . . . 2:2614, . . . 2614.5

erroneous payments to state, . . . 1:34

four-payment plan, . . . 2:2750–2772

installments, four equal, . . . 2:2750–2772

installments, two equal, . . . 2:2605–2607.1, . . . 2700–2708

mailing, . . . 2:2512

medium of payment, . . . 2:2501–2505

negotiable paper, . . . 2:2506, . . . 2508–2510

notices, . . . 2:2609, . . . 2610, . . . 2611

overpayments: notice to taxpayer, . . . 2:2635

partial payment, . . . 2:2636, . . . 2708, . . . 4143

place of payment, . . . 2:2613

pro rata payments, . . . 2:2927.7

protested payments, . . . 1:620

receipts, . . . 2:2615

refund of unpaid negotiable paper, . . . 2:2508

replicated, . . . 2:2780–2783

senior citizens property tax assistance and postponement: certificates of eligibility, . . . 2:2505, . . . 2514

unpaid taxes: notices, . . . 2:2611, . . . 2767

unsecured roll. See UNSECURED ROLL.

PAYMENTS

redevelopment agencies, . . . 2:GOV. 16112.5

PENALTIES

aircraft owners: failure to file make, model, and year of aircraft statement, . . . 1:5367

assessment appeals hearings, . . . 1:1605.5

assessment information, refusal to give, . . . 1:462

assessors: failure to complete local rolls or transmit statistical statement, . . . 1:1366

auditors, county: failure to transmit valuation statement, . . . 1:1650

business records: failure to furnish information, . . . 1:501

change in ownership statements, failure to file—

amount of penalties, . . . 1:482

delays, excusable: penalty abatement, . . . 1:483

successors, . . . 1:482.1

church exemptions incorrectly allowed: failure to notify assessor, . . . 1:257

escape assessments: state assessee, statute of limitations, . . . 1:866

fraudulent acts or collusion, . . . 1:504, . . . Rule 261

goods in transit: violations, . . . 1:1022

personal property: concealment, removal, etc. to evade taxation, . . . 1:502, . . . 504

private railroad car tax—

jeopardy assessments, delinquent, . . . 1:11354

owner reports, failure to file, . . . 1:11316

owner reports, late, . . . 1:11273

payments, late, . . . 1:11405, . . . 11430

property, state assessed: concealment, transfer, etc. to evade taxation, . . . 1:863

property statements—

failure to file or report, . . . 1:463, . . . 464, . . . 501, . . . 830, . . . 862, . . . Rule 261

false, . . . 1:461

racehorse tax payments, delinquent, . . . 1:5763

supplemental taxes, delinquent, . . . 1:75.52, . . . 75.72

supplemental unsecured property tax levies: late payments, . . . 1:37

timber yield tax—

deficiency determinations: fraud or intent to evade rules, . . . 1:38415

deficiency determinations: negligence or intentional disregard of rules, . . . 1:38414

determinations, late, . . . 1:38446

failure to file returns, . . . 1:38421, . . . 38424, . . . 38801, . . . 38802

failure to pay taxes, . . . 1:38451–38453

jeopardy determinations: delinquent payments, . . . 1:38432

vehicle license fees—

registration payments, delinquent, . . . 1:10854

trailer coaches: delinquent payments, . . . 1:10770

PERSONALTY. See PROPERTY—personal property.

PETS, . . . 1:224, . . . Rule 134

PIPELINES

assessment by state board of equalization, . . . 1:XIII-19

assessment by county assessors, intercounty pipeline rights-of-way, . . . 1:401.8, . . . 401.10, . . . 401.12

PLANNED DEVELOPMENTS

assessments, . . . 2:2188.5

POLLUTION CONTROL FINANCING AUTHORITY, CALIFORNIA

possessory interests in property, . . . 1:201.5

tax exemption, . . . 2:H.S. 44556

POPULATION ESTIMATES, . . . 2:2227–2228.1

POSSESSORY INTERESTS

agricultural fairs,

low value ordinance, $50,000, . . . 1:155.20

nonprofit corporations, . . . 1:201.2

cable television, . . . 1:107.7

California Pollution Control Financing Authority, . . . 1:201

change in ownership, . . . 1:61, . . . 62, . . . Rule 462.080,

renewals, reporting requirement by government, . . . 1:480.6

church parking lots, . . . 1:206.1

convention and cultural centers, low value ordinance, $50,000, . . . 1:155.20

definition, . . . 1:107, . . . Rule 20

Department of Transportation, lessees, . . . 2:S.H. 104.13

disclosure requirement, notify users of property tax implications, . . . 1:107.6

gas, oil and other hydrocarbons, . . . 1:107.2, . . . 107.3, . . . Rule 27

horticultural displays, zoological societies, . . . 1:222.5

liens, . . . 2:2190, . . . 2190.2

low income rental housing, . . . 1:236

Palm Springs, city wholly-owned nonprofit entities, . . . 1:201.4

pre-de luz interests, valuation of, . . . 1:107.1

reporting, governmental entity reporting of use, . . . 1:480.5

right to enter land suspended or restricted, misfortune or calamity, . . . 1:170

rules, . . . 1:Rule 20–28,

property tax postponement, eligibility, . . . 2:Gov. 16181.5

sales price, excluded from value presumption, . . . 1:110, . . . Rule 2

San Diego, city wholly-owned nonprofit entities, . . . 1:201.3

satellite wagering, 2% commission not for the use of real property, . . . 2:B.P. 19605.7, . . . 19605.71

secured roll enrollment, . . . 2:2190

state public retirement systems, (PERS), . . . 2:Gov. 7510

supplemental assessment exemption, . . . 1:75.5

tax delinquency

unsecured roll collection procedures, . . . 2:2190

Veterans' Welfare Board, . . . 2:2190.1

tax rate, unsecured roll, . . . 1:XIII-12

transit development board property, . . . 1:201.1

Ventura Port District, wholly-owned nonprofit entities,

welfare exemption, owner of record requirement, . . . 1:261

zoos, . . . 1:222.5

zoological society, horticulture displays, . . . 1:222.5

POSTPONEMENT OF PROPERTY TAXES

appropriation to pay certificates of eligibility, . . . 2:Gov. 16180

collection, warrants for, . . . 2:3201–3204

condemnation of residential dwelling, . . . 2:Gov. 16210–16214

delinquencies, . . . 2:Gov. 16190–16192

due date, . . . 2:Gov. 16190–16192

election to postpone taxes, . . . 2:Gov. 16192

enforcement and foreclosures, . . . 2:Gov. 16200–16202

handicapped persons, . . . 1:XIII-8.5

impound accounts, . . . 2:Gov. 16210–16214

interest, . . . 2:Gov. 16183

liens—

controller, state: actions to protect state's interest, . . . 2:Gov. 16200

controller, state: records, . . . 2:Gov. 16181

enforcement and collection, warrants for, . . . 2:3201–3204

foreclosure of lien, . . . 2:Gov. 16187

general provisions, . . . 2:Gov. 16182

notice: recordation, . . . 2:2515

reduction of obligation, . . . 2:Gov. 16184

release and removal of lien, . . . 2:Gov. 16186

subordination of lien, . . . 2:Gov. 16185

possessory interests as real property, . . . 2:Gov. 16181.5

sale of residential dwelling, . . . 2:Gov. 16210–16214

senior citizens, . . . 1:XIII-8.5, . . . 2:2514, . . . 2615.6

POSTSECONDARY EDUCATION

buildings, etc., used for: tax exemption, . . . 1:XIII-3, . . . XIII-5

PRESUMPTIONS

appeals

base year value, . . . 1:80–81, . . . Rule 305.5

burden of proof, . . . 1:167, . . . Rule 321

enforceable restrictions, intention to maintain, written statement, . . . 1:1630

escape assessments, . . . 1:167

single family residences, owner occupied, . . . 1:167

hearing officer opinion of value, . . . 1:1645

taxpayer's opinion of value, 2 years, . . . 1:1604, . . . Rule 309

base year values, 1975, . . . 1:110.1

cable TV, . . . 1:107.7

date of change in ownership, date deed recorded, . . . 1:Rule 462.260

deeds to taxing agencies, . . . 1:175, . . . 177

enforceable restrictions

agricultural use, present use is the highest and best use, . . . 1:430

prudent management, recreational uses, . . . 1:423.8, . . . 423.5

removable or modification of, . . . 1:402.1, . . . Rule 324

intercounty pipelines, . . . 1:401.10

joint tenancies, original transferors, . . . 1:65, . . . Rule 462.040

leased or rented land, 35 year period, . . . 1:62

mobilehome accessories, . . . 1:5805

ownership, names listed on deed, . . . 1: Rule 462.200

sales price, fair market value, . . . 1:110, . . . Rule 2

5% deviation, significant, Rule 2

taxes paid

destruction of roll, . . . 2:2928.1

paid after thirty years, . . . 1:XIII-30, . . . 2:Gov 43064

PRIVATE RAILROAD CAR TAX

administration—

equalization, state board of, administration by, . . . 1:11651

owner records, . . . 1:11652

railroad company records, . . . 1:11653

records, confidentiality of, . . . 1:11655, . . . 11656

appropriation of deposits, . . . 1:11702

assessments—

completion by board: alternative time, . . . 1:11651.5

completion deadline, . . . 1:11336

escape assessments, . . . 1:11315, . . . 11317, . . . 11318

estimated assessments: notice, . . . 1:11312

failure to make reports: estimates, . . . 1:11311

full value, assessment at, . . . 1:11251

illegal assessments: cancellation, . . . 1:11596

inspection, . . . 1:11337

interest as a result of taxation, . . . 1:11319

jeopardy assessments—

delinquency penalty, . . . 1:11354

determinations, . . . 1:11351

notice, . . . 1:11352

reassessment petitions, . . . 1:11353

notice, . . . 1:11404

owner reports, . . . 1:11271–11273

reassessments—

jeopardy assessments, . . . 1:11353

notice, . . . 1:11336

petitions—

assessments made outside regular periods, . . . 1:11339

contents, . . . 1:11340

decisions by board, . . . 1:11341

declaration of intent: filing requirements, . . . 1:11338, . . . 11339

hearings, closed, . . . 1:11342

tax in lieu of other taxes, . . . 1:11252

car count averages, . . . 1:Rule 1003

"class of private railroad cars," . . . 1:11206

collection of tax—

attachment, writs of, . . . 1:11472

certificates: prima facie evidence, . . . 1:11473

credit receipt reporting, . . . 1:11453

credits, nontransferability of, . . . 1:11452

delinquency, notice of, . . . 1:11451

installment payment plans, . . . 1:11253, . . . 11253.5

liens, . . . 1:11491–11496

suits to enforce payment, . . . 1:11471

corrections—

date and nature of correction: entry on records, . . . 1:11428

errors: time limit for correction, . . . 1:11426

tax increase as a result of—

delinquency penalty, . . . 1:11430

hearings, . . . 1:11427

payment deadline, . . . 1:11429

deposit of taxes, . . . 1:11701

depreciable life, . . . 1:11292

lien date, . . . 1:11492

nonpayments, . . . 1:11406, . . . 11407

overpayments and refunds—

actions for refunds, . . . 1:11573, . . . 11574

assignees, judgments for, . . . 1:11577

claims: filing time limit, . . . 1:11553, . . . 11553.5

claims: form and content, . . . 1:11554

excess payments, . . . 1:11551

injunctions: prohibition, . . . 1:11571

interest on overpayments, . . . 1:11555, . . . 11576

interest relief, employee errors or delays, . . . 1:11409

judgments, disposition of, . . . 1:11575

suits without claims, . . . 1:11572

owners—

data furnishing to board, . . . 1:11654

failure to file reports: penalty, . . . 1:11316

records, . . . 1:11652

report filing for assessment purposes, . . . 1:11271–11273, . . . 11314, . . . Rule 1001

payments, late: delinquency penalty, . . . 1:11405

penalties, cancellation of, . . . 1:11597

private railroad car: definition, . . . 1:11203

property tax allocation, . . . 1:95–100.6

rate of tax, . . . 1:11401, . . . 11403

relief of tax, penalty and interest, . . . 1:11408

return of levied property, . . . 1:11254

valuations, . . . 1:11291–11294

PROPERTY. See also particular type of property and subject matter.

ad valorem taxes: levy by local agencies, school districts, etc., . . . 1:93, . . . 2:2237

annexations, . . . 1:75.15

claimants: additions on assessment rolls, . . . 1:610

classification examples, . . . 1:Rule 124

classification for ad valorem property taxation, . . . 2:2229

definition, . . . 1:75.5, . . . 103, . . . 231

federal property used for protection of migratory birds, . . . 1:254.2

in transit: exemption from taxation, . . . 1:Rule 203

leases. See LEASING OF PROPERTY.

lien date, acquisition after, . . . 1:271

litigation, property in: assessments, . . . 1:983

local government-owned property: assessments, . . . 1:987

local government-owned property: exemption from taxation, . . . 1:XIII-3

movable property, . . . 1:Rule 205

owner's name, mistake in: assessment invalidity, . . . 1:613

owner's representatives: assessments, . . . 1:612

owners, unknown or absent, . . . 1:460

personal property—

assessment value and ratio used: notification, . . . 1:619.2

concealment, removal, etc. to evade taxation, . . . 1:502, . . . 504

cost: failure to report accurately: escape assessments, . . . 1:531.3

definitions, . . . 1:106

employee-owned hand tools, . . . 1:241

exemption from taxation, . . . 1:155.20, . . . 224

leased by bank or financial corporation, . . . 1:235

liquid petroleum gas tanks, . . . 1:Rule 153

low valued property: exemption from taxation, . . . 1:XIII-7, . . . 155.20

notification of assessment amount, . . . 1:619, . . . 621

oil, gas, or other hydrocarbons, property used in production of, . . . 2:2189.5

tangible personal property, . . . 1:Rule 123

tax as lien on real property, . . . 2:2189, . . . 2189.3

trade level recognition, . . . 1:Rule 10

precedent property interest: right to possession or enjoyment: change in ownership, . . . 1:61

real property—

acquisition between lien date and beginning of fiscal year: equalization, . . . 1:620.5

definition, . . . 1:51, . . . 104, . . . 2:Gov. 16181.5

escape assessments, . . . 1:531.2

fixtures, . . . 1:75.15

interests: change in ownership, . . . 1:61

low-valued property: exemption from taxation, . . . 1:XIII-7, . . . 155.20

maximum ad valorem tax, . . . 1:XIIIA-1

owners, absent or unknown: assessments, . . . 1:611

owners of enforceably restricted land: statements of intention, . . . 1:1630

reappraisal, . . . 1:65.1

sale for taxes: town, etc. designation: abbreviations, . . . 1:156

valuation, . . . 1:XIIIA-2

value changes, . . . 1:Rule 461

state-owned property: exemption from taxation, . . . 1:XIII-3

taxable property, . . . 1:XIII-1, . . . 201

transit development board property, . . . 1:201.1

unassessed property: judgments, . . . 1:1364

unsecured property: definition, . . . 1:134

PROPERTY IN TRANSIT

exemption from taxation, . . . 1:Rule 203

PROPERTY STATEMENTS

absence of statements, . . . 1:829

alteration of contents by state board of equalization, . . . 1:Rule 171

assessors: information reporting, . . . 1:831

attachments, . . . 1:441.5, . . . Rule 171

business property: inaccurate statements or reports: escape assessments, . . . 1:531.4

contents, . . . 1:442, . . . 443, . . . 445, . . . 452, . . . 827

departments, agencies, etc.: assistance, . . . 1:832

disclosure requirements, . . . 1:451, . . . 833

duplicate filing, . . . 1:443.1

failure to file or report—

escape assessments, . . . 1:531, . . . 862

penalty, . . . 1:463, . . . 830, . . . 862, . . . Rule 261

failure to furnish information: estimated assessments, . . . 1:501

false statements: penalties, . . . 1:461

filing deadline, . . . 1:Rule 901

filing requirements, . . . 1:441

information availability, additional, . . . 1:828

mineral production reports, . . . 1:Rule 171, . . . 172

records: destruction, . . . 1:834

scope of information, . . . 1:448

signing requirements, . . . 1:Rule 172

submission requirements, . . . 1:826

subpoenas and examinations re, . . . 1:454

PROPERTY TAX RELIEF

disabled persons. See DISABLED PERSONS, POSTPONEMENT OF PROPERTY TAXES.

disasters. See DISASTER RELIEF.

environmental contamination, . . . 1:69.4

local governments: reimbursements for new programs or higher levels of service, . . . 1:XIIIB-6

nonenterprise special districts, . . . 2:Gov. 16111.5

payments, . . . 2:Gov. 16112

property tax postponement. See POSTPONEMENT OF PROPERTY TAXES.

public assistance recipients, . . . 2:Gov. 16160

purpose, . . . 2:Gov. 16101

senior citizens. See SENIOR CITIZENS.

special supplemental subventions, . . . 2:Gov. 16110–16113

tax rates, . . . 2:Gov. 16101.5

PROPERTY TAX REVENUE ALLOCATION

basic revenue allocations—

1979–80, . . . 1:96

1980–present, . . . 1:96.1

ad valorem tax rate increases, . . . 1:93, . . . 96.31

annual tax increment, . . . 1:96.5

definitions, . . . 1:95

effective tax rate reductions, . . . 1:96.8

independent local health special districts, . . . 1:96.7

Nevada County, . . . 1:96.23

pension system costs, 1983–85, . . . 1:96.3

property tax administrative costs, . . . 1:95.2, . . . 95.3, . . . 95.4

property tax apportionment factors, . . . 1:96.2

redevelopment increment, . . . 1:96.6

redevelopment project areas, . . . 1:96.4

Santa Cruz County, . . . 1:100.3

Solano County, . . . 1:96.21

zoos, . . . 1:96.22

education revenue allocation shifts—

1992–93 fiscal year, . . . 1:97

1993–94 fiscal year, . . . 1:97.1, . . . 97.3

Alameda Contra Costa Transit District, . . . 1:97.22

Chino Basin Municipal Water District, . . . 1:97.23

County reductions, . . . 1:97.2

Countywide basis, . . . 1:97.4

Fire Protection Special Districts, . . . 1:97.21, . . . 97.31

Memorial districts, . . . 1:97.32

Oakland/Berkeley Fire, . . . 1:97.32

Police protection and personal safety activities, . . . 1:97.35

Water quality control compliance costs, . . . 1:97.34

jurisdictional changes—

computations, . . . 1:99, . . . 99.03, . . . 99.1, . . . 99.2

state assessed property, . . . 1:100

railroad owned property, . . . 1:100.1

supplemental property tax revenues, . . . 1:100.2

tax equity allocations (TEA)—

formula, . . . 1:98, . . . 98.01

Foster City, . . . 1:98.03

Los Angeles County, . . . 1:98.01

Orange County, . . . 1:98.1

Santa Clara County, . . . 1:98.04

Ventura County, . . . 1:98.02

PROPERTY TAXPAYERS' BILL OF RIGHTS

educational assistance, . . . 1:5908

employee evaluations, . . . 1:5907

legislative intent, . . . 1:5901, . . . 5911

property taxpayers' advocate: . . . 1:5903, . . . 5904, . . . 5905, . . . 5906, . . . 5908, . . . 5910, . . . 5911

PUBLIC UTILITIES

assessment by state board of equalization, . . . 1:XIII-19

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R

RACEHORSES

active racehorses, . . . 1:5717

allocations of taxes, . . . 1:5790

breeding purposes, horses used for, . . . 1:Rule 1046

broodmares, . . . 1:5711–5714

classification, . . . 1:Rule 1047

definition, . . . 1:5703

foals—

definition, . . . 1:5716.5

exemption from taxation, . . . 1:5741

live foals, . . . 1:5719

generally, . . . 1:5701–5790

nonactive racehorses, . . . 1:5718

owners, . . . 1:5704

reports: filing requirements, . . . 1:5782

stallions, . . . 1:5710

stud fees, . . . 1:5720, . . . 5720.5

tax administration, . . . 1:Rule 1045

tax transfers, . . . 1:5783

taxation rules, regulations, etc.: establishment by board of equalization, . . . 1:5781

wagering, . . . 2:B.P. 19605.7, . . . 19605.71

yearlings, . . . 1:5715, . . . 5716

RADIO STATIONS

educational stations: exemption from taxation, . . . 1:215.5

noncommercial educational FM broadcast station: definition, . . . 1:225.5

RAILROADS

county allocation of assessed value, . . . 1:100.1

private railroad car tax. See PRIVATE RAILROAD CAR TAX.

property, railway: assessments, . . . 1:XIII-19

REAL PROPERTY. See PROPERTY.

REBUTTABLE PRESUMPTION. See PRESUMPTIONS.

RECORDERS, COUNTY

assessments, sales, and deeding: written instrument filing, etc., . . . 1:162.5

change in ownership: document copies: provision to assessors, . . . 1:255.7

definition, . . . 1:11903

documentary transfer tax: recordation prior to tax payment: prohibition, . . . 1:11933

RECORDING

endorsements upon instruments, . . . 2:Gov. 27321

instruments: real property, . . . 2:Gov. 27279

title, instruments or judgments affecting, . . . 2:Gov. 27280

RECORDS

assessors, county: disclosure requirements, . . . 1:408, . . . 408.2

assessors, county: inspection by taxing agency representative, . . . 1:646

assessors, county: public inspection, . . . 1:408.2

business records: availability to assessor, . . . 1:470

business records: failure to furnish information, . . . 1:501

definition, . . . 1:997

equalization, state board of—

fees, . . . 1:162

private contractors, use by assessor, . . . 1:674

property statements: destruction, . . . 1:834

railroad cars, private, . . . 1:11652, . . . 11653

timber owners, . . . 1:38703, . . . 38704, . . . Rule 1031

REDEMPTION

abstract lists, . . . 2:4371–4379

accounting for moneys collected, . . . 2:4108

application to redeem, . . . 2:4105

audits of records and accounts of tax collector, . . . 2:4108.5

certificates of redemption, . . . 2:4105.2–4106, . . . 4107

city taxes, property sold for, . . . 2:Gov. 43061

deeds to state, county, or public agencies, . . . 2:3803, . . . 3807.5

deficiencies, . . . 2:4114–4116

delinquent list: filing, . . . 2:4104.3

delinquent roll: notation re redemption, . . . 2:4109

distribution of taxes and assessments, . . . 2:4656–4656.7

erroneous computations, . . . 2:4114

estimate of redemption amount, . . . 2:4105.1

index record, . . . 2:4110

installment payment of delinquent taxes—

credit for payment of back taxes, . . . 2:4336, . . . 4337

default, . . . 2:4222

effect of payments, . . . 2:4218

election to pay in installments, . . . 2:4217

first payment, . . . 2:4219

liens: credit toward satisfaction and removal, . . . 2:4142

notation on delinquent roll or abstract list, . . . 2:4109.5

parcels: separate redemption, . . . 2:4158

payments not deemed redemption, . . . 2:4223

redemption certificate, . . . 2:4225

reinstatement of account, . . . 2:4222

succeeding payments, . . . 2:4220, . . . 4221

liens: satisfaction and removal, . . . 2:4131–4159

notification of, . . . 2:4101.5

parcels: amount to redeem, . . . 2:4156, . . . 4157

payments—

amount of payment, . . . 2:4102, . . . 4141

cancellation of payment on unintended property, . . . 2:4920–4925

record of payments, . . . 2:4106.1

underpayments, . . . 2:4114–4116

penalties, . . . 2:4103

property not on roll, . . . 2:4104

quiet title actions, . . . 2:4113

receipts, . . . 2:4106

redemption certificates, . . . 2:4225

right to redeem, . . . 2:4101

sale of tax-defaulted property to private party after deed to state, . . . 2:3691, . . . 3707, . . . 3728, . . . 4112

separate valuations, . . . 2:4151–4159

REDEVELOPMENT. See COMMUNITY REDEVELOPMENT.

REDEVELOPMENT AGENCIES

allocations to, . . . 2:Gov 16112.7

payments to, . . . 2:Gov 16112.5

REDUCTION TRANSFERS

eligible counties, . . . 1:97.31, . . . 97.313

REFUNDS

actions by taxpayers, . . . 2:5140–5149.5

annexation to second local agency without detachment proceedings from first agency, . . . 2:5096.1

cities, taxes collected by county for, . . . 2:5099

claims—

contents, . . . 2:5097.02

mailing, . . . 2:2513

conditions, . . . 2:5097

disputed amounts: impoundment, . . . 2:5097.03

escape assessments, . . . 2:5097

exemptions, retroactive, . . . 2:5096.5

indispensable parties, . . . 2:5146

interest, . . . 2:5150–5152

levies prior to 1939, . . . 2:4806

limitations, . . . 2:5097.2

1978–79 unsecured roll: excess taxes, . . . 2:5098, . . . 5098.5

payment, . . . 2:5101

penalties, interest, and costs, . . . 2:5106

permissible refunds, . . . 2:5096

precedence over other civil actions, . . . 2:5149

public agencies, actions by, . . . 2:5161

public entity acquiring property by negotiated purchase: refund to person paying tax, . . . 2:5096.7

racehorse tax overpayments, . . . 1:Rule 1045

reduction in base year value, . . . 2:5096.8

revenue districts, taxes collected by county for, . . . 2:5099

state, settlement with, . . . 2:5100

supplemental assessments, . . . 1:75.43

unclaimed amounts, . . . 2:5102

REGULATIONS

board approved, . . . 2:GOV. 15606.5

Relief from tax, penalty and interest, . . . 1:11408, . . . 38454

RELIGION

buildings, etc., used for religious purposes: exemption from taxation, . . . 1:XIII-3-5

RENTS AND RENTALS

renters: benefit increase, . . . 1:XIII-3

RETIREMENT SYSTEMS, PUBLIC

fees for general governmental services, . . . 2:Gov. 7510

REVENUE DISTRICTS

definition, . . . 1:122

land in multiple revenue districts: assessments, . . . 1:606

taxing agency election to become revenue district, . . . 2:Gov. 54902.2

ROAD DISTRICTS

apportionment of funds, . . . 2:S.H. 1650–1654

ROLLS, ASSESSMENT. See also UNSECURED ROLL, SECURED ROLL.

board prepared rolls: usage as unextended assessment roll, . . . 1:254

board roll: definition, . . . 1:109

claimants of property, additional, . . . 1:610

current roll: definition, . . . 1:75.2, . . . 125

current rolls: assessment reduction applications, . . . 1:1603.1

definition, . . . 1:109, . . . 1:75.3

escape assessments: entry on roll, . . . 1:864

extended roll and abstract list data: retention in electronic data-processing equipment, . . . 1:109.6

extended rolls: minimum contents, . . . 1:Rule 252

land descriptions, . . . 1:610

leased personal property, . . . 1:623

local rolls—

auditor: delivery to upon completion, . . . 1:617

completion: affidavit, . . . 1:616

contents, . . . 1:602, . . . Rule 252

definition, . . . 1:109

index: preparation by assessor, . . . 1:615

notification of assessment amount, . . . 1:619, . . . 621

raising or lowering entire roll by county boards of equalization, . . . 1:1610.6

machine prepared rolls—

contents, . . . 1:618

definition, . . . 1:109.5

mining rights or mineral rights, . . . 1:607.5

preparation, . . . 1:75.3, . . . 601

roll being prepared: definition, . . . 1:75.3

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S

SALES AND USE TAXES

apportionment, . . . 1:XIII-29

exemptions: reimbursement for net revenue losses, . . . 2:2230

SANITARY DISTRICTS

boundary changes, . . . 2:Gov. 54904

SCHOOLS

allocations: property valuations, . . . 2:Ed. 42214

appropriations—

amount computed, . . . 2:Ed. 41203.6

supplemental, . . . 2:Ed. 41203.6–41203.7

buses: vehicle license fee exemption, . . . 1:10782

colleges. See COLLEGES.

collegiate grade, less than: welfare exemption, . . . 1:214.4, . . . 214.5

determination of minimum level of funding, . . . 2:Ed.41200–41207

districts—

ad valorem property taxes, . . . 1:93

boundary changes, . . . 2:Gov. 54903.1

Calistoga joint unified school district, . . . 2:Stats. 1978, Ch. 296

change in ownership: increased assessment revenues: allocations, . . . 1:75.70

Cotati-Rohnert Park unified school district, . . . 2:Stats. 1978, Ch. 296

disputed revenues: impoundment, . . . 2:Ed. 14240

new construction: increased assessment revenues: allocations, . . . 1:75.70

taxes, annual levy of, . . . 1:XIII-21

nursery schools—

exemption from taxation, . . . 1:214, . . . 221

postsecondary education. See POSTSECONDARY EDUCATION.

public schools—

exemption from taxation—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.10

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

student organizations, property used by, . . . 1:202.6

leasing property: tax reductions, . . . 1:202.2

state-mandated local cost reimbursements—

appropriations, . . . 2:2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2218.5, . . . 2235

statutes: annual review and report by department of finance, . . . 2:2246

use for any public purpose, . . . 2:2232

state university, California. See STATE UNIVERSITY, CALIFORNIA.

student organizations, property used by: exemption from taxation, . . . 1:202.6

theatrical schools and institutes, . . . 2:P.R. 5140, . . . 5141.1

university of California. See UNIVERSITY OF CALIFORNIA.

SCIENCE

property used for scientific purposes: welfare exemption, . . . 1:214

SCIENCES, CALIFORNIA ACADEMY OF

exemption from taxation, . . . 1:XIII-4, . . . 203.5

SECURED ROLL

adjustment by state board of equalization, . . . 1:XIII-18

copies for cities or lighting, water, or irrigation districts, . . . 1:647, . . . 649

definition, . . . 1:109

delivery to tax collector, . . . 2:2601, . . . 2603

equality with unsecured rolls, . . . 1:XIII-12

errors: correction, . . . 2:4840

mobilehome assessment entry on, . . . 1:5830

personal property: notification of value and ratio used, . . . 1:619.2

protested payments for lack of notification of property value changes, . . . 1:620

SECURITIES

cooperative housing corporation stock transfers: change in ownership, . . . 1:61

corporation stock purchases or transfers: change in ownership, . . . 1:64

exemption from taxation, . . . 1:212

SEED POTATOES, . . . 1:234

SEISMIC RETROFITTING IMPROVEMENTS, . . . 1:70, . . . 74.5

SENIOR CITIZENS

base year value transfers, . . . 1:69.5

property tax postponement. See POSTPONEMENT OF PROPERTY TAXES.

welfare exemption, . . . 1:214

SEPARATE ASSESSMENTS

apartment projects, community, . . . 2:2188.7

applications and computations, . . . 2:2821–2827

condominiums, . . . 2:2188.3, . . . 2188.6

housing cooperatives, . . . 2:2188.7

improvements owned separate from land, . . . 2:2188.2

land and improvements, . . . 1:XIII-13, . . . 607

land tracts, multiple revenue districts, . . . 1:606

leased land, . . . 2:2188.4

mineral rights, . . . 1:607.5

mobilehome parks, . . . 2:2188.10

personal property, . . . 2:2189

planned developments, . . . 2:2188.5

state assessed personal property, . . . 2:2189.1

stock cooperatives, . . . 2:2188.7

time share estate, . . . 2:2188.8

time share project, . . . 2:2188.9

undivided interests, . . . 2:2188.11

SERVICE OF PROCESS

actions against the state, . . . 1:160

timber yield tax: suits to enforce payment, . . . 1:38515

SHORT TITLES

California Land Conservation Act of 1965, . . . 2:Gov. 51200

California Timberland Productivity Act of 1982, . . . 2:Gov. 51100

Documentary Transfer Tax Act, . . . 1:11901–11934

Manufactured Home Property Tax Law, The, . . . 1:5800–5842

Private Railroad Car Tax Law, . . . 1:11201–11702

Timber Yield Tax Law, . . . 1:38101–38908

Vehicle License Fee Law, . . . 1:10701–11005.6

Williamson Act, . . . 2:Gov. 51200

SOFT DRINKS

containers, returnable: assessments, . . . 1:996

SINGLE FAMILY DWELLINGS

assessment limitations, owner-occuppied, . . . 1:XIII-9, . . . 401.4

burden of proof, appeals, . . . 1:167, . . . Rule 313

historically restricted, . . . 1:439.2

leased land, 35 year presumption, . . . 1:62

STATE BOARD OF EQUALIZATION

acts regulated by board: time extensions, . . . 1:Rule 1051

advisory services, . . . 2:Gov. 15624

appointments—

timber advisory committee, . . . 1:431, . . . 434.2

appraisal commission: representative: membership, . . . 1:1716

appraisal practices, data promoting uniformity in: issuance to assessors, . . . 1:401.5

appraisers: certification, . . . 1:670, . . . 673, . . . Rule 282, . . . 283

assessment levels of counties: measurements and adjustments, . . . XIII-18

assessment procedures, local: surveys, . . . 2:Gov. 15640–15646

assessments—

actions on Saturdays, Sundays, or holidays, . . . 1:724

estimates of total values of state-assessed property: transmission to auditors, . . . 1:755

finality of assessments, . . . 1:733, . . . 759

nonunitary property valuations: mailing of notification, . . . 1:732

principle of unit valuation usage, . . . 1:723

reassessments—

correction, petitions for—

filing, . . . 1:747

hearings, . . . 1:748, . . . 749

decisions, findings, and conclusions, . . . 1:744

hearings, . . . 1:742, . . . 743

roll, placement on, . . . 1:745

unitary or nonunitary property reassessments, . . . 1:741

unitary property: allocated assessed values, . . . 1:746

roll corrections, . . . 1:758

rolls: transmission to auditors, . . . 1:756, . . . 757

state-assessed property: ratio of assessment, . . . 1:722

state taxable property, annual valuation and assessment of, . . . 1:721

unitary property valuations: mailing of notification, . . . 1:731

validity, failure to receive notice has no effect on, . . . 1:725

assessors: training, advice, etc., . . . 2:Gov. 15606, . . . 15606.5–15608

attendance before board, . . . 2:Gov. 15617

books, blanks, and maps form prescription for assessors, . . . 1:1254

books, papers, etc., of property owners: examination, . . . 2:Gov. 15618

community redevelopment projects: maps, etc.: filing fees, . . . 2:H.S. 33328.4

conferences with other officials, . . . 2:Gov. 15610

definition, . . . 1:20, . . . Rule 301

documents, etc.: sale, . . . 2:Gov. 15622

equalization—

property valuations—

comparable sales approach, . . . 1:1815

local considerations and methods, . . . 1:1816

publicly owned property equalization review—

actions: transmission to auditor, applicant, etc., . . . 1:1841

application, . . . 1:1840

exemption forms, . . . 1:Rule 101

functions and jurisdiction, . . . 1:Rule 302

hearings—

homeowners' property tax exemption: information from county assessors, . . . 1:218.5

incompatible activities, . . . 2:Gov. 15625

information: disclosure, . . . 2:Gov. 15619

inspection of property, . . . 2:Gov. 15611

inspection of work of local officials, . . . 2:Gov. 15612

insurance company taxation: assessment, . . . 1:XIII-28

leases of property, . . . 2:Gov. 15621

local government property assessments: ratio computation, . . . 2:987

local government property assessments: review, equalization, and adjustment, . . . 1:XIII-11

meetings—

location and time, . . . 2:Gov. 15609

members—

controller, state, . . . 1:XIII-17

election, . . . 1:XIII-17

powers and duties, . . . 2:Gov. 15623

qualifications, . . . 2:Gov. 15601, . . . 15602

salaries, . . . 2:Gov. 15603

vacancies, . . . 2:Gov. 15602

powers and duties, . . . 2:Gov. 15606, . . . 15606.1

private railroad car tax—

administration, . . . 1:11651–11655

jeopardy assessment determinations, . . . 1:11351

owner reports, unsatisfactory: assessment by other information, . . . 1:11314

reassessment decisions, . . . 1:11341

property tax exemptions: procedure and form, . . . 1:251

public utilities: assessment, . . . 1:XIII-19

racehorses, taxation of: rules, regulations, etc., . . . 1:5781

report, annual, . . . 2:Gov. 15616

reports to be filed with board: extensions of time, . . . 2:Gov. 15620

schedule of actions, . . . 1:Rule 901.5

schools: factor for modifying total assessed values, . . . 2:Ed. 41200

secretary, . . . 2:Gov. 15604, . . . 15605

subpoenas: issuance, contempt, etc., . . . 2:Gov. 15613–15615

timber advisory committee: representative: membership, . . . 1:431

timber and timberland valuations: grading instructions and rules, . . . 1:434

timber yield taxes—

administration, . . . 1:38701–38706

authority of board in collection proceedings, . . . 1:38573

business termination: notices, etc., re successor liability, . . . 1:38561–38565

collections from suits to enforce payment: report, . . . 1:38571

deficiency determinations—

computation and determination, . . . 1:38411

notice of determination, . . . 1:38416

offsets, . . . 1:38413

failure to file returns—

computation and determination of tax, . . . 1:38421

notice of determination, . . . 1:38425

offsets, . . . 1:38422

jeopardy determinations—

due date, . . . 1:38431

rate certification, . . . 1:38203

rate computation, adjustments, etc., . . . 1:38202

refund claims, . . . 1:38605

returns: extension of time, . . . 1:38405

returns, periods of: determination, . . . 1:38404

seizure and sale of property to collect delinquent taxes, . . . 1:38551–38554

timber value area designation, etc., . . . 1:38204

welfare exemptions: review procedures, . . . 1:Rule 136

STATE MANDATE COSTS

appropriations, . . . 2:2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2235

crimes or infractions: increased penalties: appropriation, . . . 2:2246.2

mandates—

offsetting local savings—

statutes: annual review and report by department of finance, . . . 2:2246

use for any public purpose, . . . 2:2232

school district reimbursements—

appropriations, . . . 2:2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2235

statutes: annual review and report by department of finance, . . . 2:2246

use for any public purpose, . . . 2:2232

STATE-COUNTY PROPERTY TAX ADMINISTRATION PROGRAM, . . . 1:95.31

STATES OTHER THAN CALIFORNIA

documentary transfer tax exemption, . . . 1:11922

tax liabilities: enforcement, . . . 1:30

tax suits, . . . 1:31

STATUTE OF LIMITATIONS

appealing base year value, . . . 1:80

base year value adjustments, . . . 1:51.5

civil actions for delinquent taxes, . . . 2:3007

escape assessments, . . . 1:532, . . . 532.1

supplemental assessments, . . . 1:75.11

STOCK COOPERATIVES

separate assessment, . . . 2:2188.7

STOCKS. See SECURITIES.

STREETS

improvement: additional property tax rate, . . . 2:2272

SUBPOENAS

equalization, county boards of: hearings, . . . 1609.4, . . . 1609.5

equalization, state board of, . . . 2:Gov. 15613–15615

property statements, information re, . . . 1:454

SUBVENTIONS.

applications, . . . 2:Gov. 16112

appropriation, . . . 2:Gov. 16100, . . . 16131

assessed value, . . . 2:Gov. 16101.5

assessment ratios, . . . 2:Gov. 16101.5

open space, . . . 2: Gov. 16140–16154

property tax postponement program, . . . 2:Gov. 16180–16182

purpose, . . . 2:Gov. 16101

timberland production zone rezoning: . . . 2:Gov. 51140–51146

SUPERINTENDENT OF PUBLIC INSTRUCTION

revenue needs: assessed value determinations, etc., . . . 1:100.1

SUPERVISORS, BOARDS OF

chairman: appraisal commission: membership, . . . 1:1716

clerks: assessment hearing officer reports: transmittal, . . . 1:1640, . . . 1640.1

documentary transfer tax imposition, . . . 1:11911

duties in relation to assessors, . . . 1:1251

levying taxes, . . . 2:2151

rates of county and district taxes: fixing, . . . 2:2151

real property with low base year value: authorization to exempt, . . . 1:XIII-7, . . . 155.20

taxes: rate adoption and levying, . . . 2:Gov. 29102

SUPPLEMENTAL ASSESSMENTS.

adminstrative cost reimbursement, . . . 1:75.60

appeals

assessor judgment error, stipulation to, . . . 1:1605

filing period, . . . 1:75.31, . . . 1605

"assessment made outside of the regular assessment period," . . . 1:75.31

bill, . . . 1:75.51

contents, . . . 1:75.51

delinquency penalties, . . . 1:75.52, . . . 75.53

due date, . . . 75.52

builders exclusion, . . . 1:75.12

cancellation, small amounts

assessor, . . . 1:75.55

auditor, amounts under $20, . . . 1:75.41, . . . 2:4986.8

board of supervisors, . . . 1:75.55

disaster relief, use of provisions, . . . 1:170

escape assessment, not deemed to be, . . . 1:75.13

exemptions, . . . 1:75.21

fixtures, . . . 1:75.5, . . . 75.15

manufactured homes, . . . 1:75.5

mobilehome accessories, $50, . . . 1:75.55

model homes, . . . 1:75.12

negative amounts (refunds), . . . 75.41, . . . 75.43

new construction, date of completion, . . . 1:75.12, . . . Rule 463.500

notice

contents, . . . 1:75.31

failure to receive, . . . 1:75.31

right to appeal, . . . 1:75.31

oil and gas reserve discovery, . . . 1:75.10

possessory interests, . . . 1:75.5

Proposition 13 affected property, limited to, . . . 1:75.14

proration, subsequent reassessable event, . . . 75.54

purpose of, . . . 1:75

revenue allocation, . . . 1:75.70–75.72

roll

pending notice, . . . 1:75.30

statute of limitations, . . . 1:75.11

structure removal, . . . 1:75.10

supplemental roll, . . . 75.42

window period, . . . 1:75.11

inflation factor, . . . 75.18

proration factors, . . . 75.41

SUPPLEMENTAL ROLL

change in ownership: placement on roll, . . . 1:75.11

definition, . . . 1:75.7

enrollment of information transmitted by assessor to auditor, . . . 1:75.42

liens against real property, . . . 1:75.54

new construction: placement on roll, . . . 1:75.11

reduction in assessment: applications, . . . 1:1603.1

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T

TAX CERTIFICATES

"assigned penalties", . . . 2:4502

administration of, . . . 2:4511

authorization of, . . . 2:4511

"delinquency date", . . . 2:4503

Redemption Fund, . . . 2:3776, . . . 4512

refunds by holders, . . . 2:5103

rights of taxpayers, . . . 2:4513

"secured roll property", . . . 2:4504

tax certificate, sale of, . . . 2:4511–4531

TAX COLLECTIONS

accounting for moneys collected, . . . 2:2616

additional charges: property placed on roll after delivery to collector, . . . 2:2604

agencies other than counties, . . . 1:162.5

aircraft, certificated: taxing agencies, . . . 1:1155, . . . 1156

aircraft: procedure, . . . 1:5392

alternative collection procedure, . . . 2:2851–2862

amount so small as not to justify cost of collection, . . . 2:2611.1–2611.4

bills—

failure to receive, . . . 2:2610.5

homeowners' exemption: notice re ineligibility, . . . 2:2615.5

information copy, . . . 2:2610.6

information included in bill, . . . 2:2611.5

mailing, . . . 2:2610.5

senior citizens property tax assistance and postponement: notices, . . . 2:2615.6

tax-defaulted property, . . . 2:2612, . . . 2612.5

changes to increase state revenues: legislative vote requirement, . . . 1:XIIIA-3

collectors—

agreements for debt collection services, . . . 1:38575

charging collector with taxes, . . . 2:2603

deeds, . . . 1:176

default, declaration or notice of: cancellation or correction: notice to controller, . . . 2:4803

delinquencies, recording certificates of, . . . 2:2191.3

dissolution of corporation, . . . 1:11533

document and record fee collection, . . . 1:162

duty, . . . 2:2602

facsimile signature, . . . 1:168

instructions, advice, etc., from state controller, . . . 2:Gov. 30300

manufactured homes: tax clearance certificate issuance, . . . 1:5832

official acts: time extension, . . . 1:155.3

property releases subject to liens caused by escape assessments, . . . 1:867

racehorse taxation, . . . 1:Rule 1045

redemption certificates: cancellation of correction: notice to controller, . . . 2:4803

reports, . . . 1:157

deeds, taxing agency, . . . 1:175, . . . 177

delinquent taxes. See DELINQUENT TAXES.

discharge from accountability for collection, . . . 2:2611.1–2611.4

documentary transfer tax, . . . 1:11931

illegal or unconstitutional methods: declaratory relief, . . . 2:4808

injunctions, . . . 2:4807

installments, . . . 2:2605–2607.1, . . . 2700–2708, . . . 2750–2772

legislative power, . . . 1:XIII-2

manufactured homes, . . . 1:5830–5832

part of assessment, collection on, . . . 2:2801

payment of taxes. See PAYMENT OF TAXES.

postponed property taxes, . . . 2:3201–3204

power of, . . . 1:XIII-31, . . . XIII-32

private railroad car tax, . . . 1:11451–11496

racehorses, . . . 1:5761–5768

roll: delivery to tax collector by auditor, . . . 2:2601

seizure and sale—

notice of sale, . . . 1:11512

return of excess revenue, . . . 1:11514

sale of property, . . . 1:11513

seizure of property, . . . 1:11511

suit for taxes, . . . 1:31, . . . 2:3002–3006

supplemental assessments, . . . 75.50–75.54

taxpayers: complaints against assessors, . . . 1:1362

termination of business—

certificate of payment, . . . 1:11523

failure to withhold sufficient amount from purchase price, . . . 1:11522

notice of successor liability, . . . 1:11524

withholding of tax due from purchase price, . . . 1:11521

timber yield tax, . . . 1:38501–38563

unsecured roll. See UNSECURED ROLL.

valuation: illegal or unconstitutional method, . . . 2:4808

verification of property taxes, . . . 1:164

warrants—

collection of fees, . . . 1:11503

issuance of warrant, . . . 1:11501

payment of fees, . . . 1:11502

TAX-DEFAULTED PROPERTY

affidavit of default: publication, . . . 2:3371–3375

assessor's records, entry on, . . . 2:3443, . . . 3443.5

bill for taxes, . . . 2:2612, . . . 2612.5

cancellation of declaration of default, . . . 2:3444

deed to state, county, or public agencies—

agreement: contents, etc., . . . 2:3793, . . . 3793.5, . . . 3794.2, . . . 3795

approval by controller, . . . 2:3795

assessments, . . . 1:568

contesting validity, . . . 2:3809, . . . 3810

deed to purchaser, . . . 2:3804–3806

definitions, . . . 2:3771–3772.5

effective date of agreement, . . . 2:3802

escape assessments, . . . 1:531.7

invalidity or irregularity, . . . 2:3809, . . . 3810

joint purchases, . . . 2:3792

nonprofit organizations, purchase by, . . . 2:3791.4, . . . 3795.5

notice of agreement, . . . 2:3796–3801

options to purchase, . . . 2:3794

payments, . . . 2:3791.5, . . . 3793.5, . . . 3808

price upon purchase by county or state, . . . 2:3775

purchase, . . . 2:3791.3

redemption—

rights, . . . 2:3803

report to controller by tax collector, . . . 2:3811

resales: distribution of proceeds, reports, etc., . . . 2:3793.5, . . . 3807.3

rescission of tax deed, . . . 2:3807.5

rights of taxing agencies, . . . 2:3773

roll, entry on, . . . 1:568, . . . 2:3813

sales between taxing agencies, . . . 2:3841

state's rights, . . . 2:3774

taxing agency's expenses of purchase and sale, . . . 2:3793.6

deeds—

parity of deeds, . . . 2:3713

default, declaration of, . . . 2:3436

deferral; defaulted taxes paid on installment plan, . . . 2:4222.5

delinquent lists, published, . . . 2:3371–3385

delinquent taxes: tax bill, . . . 2:2612, . . . 2612.5

distribution of proceeds from sales, . . . 2:4671–4676, . . . 4704

erroneous redeclaration of tax default, . . . 2:4839.1

errors, . . . 2:3438

impairing value of property: prohibition, . . . 2:3441

impending default for failure to pay taxes: notices, . . . 2:3351–3353

index record, . . . 2:4110

liens: satisfaction and removal, . . . 2:4131–4159

negotiable paper, . . . 2:3450–3457

oil, gas, or mineral rights, . . . 2:3692

payment, medium of, . . . 2:3450–3457

payment of amount due prior to declaration of default, . . . 2:3437

quiet title actions—

action by purchaser, . . . 2:3727, . . . 3950

complaint, . . . 2:3950

default of defendant, . . . 2:3962

defendants, known, . . . 2:3951

defendants, unknown, . . . 2:3952–3955, . . . 3961

final decree, . . . 2:3967–3969

notice of pendency of action, . . . 2:3956

partition of property, . . . 2:3965

proof of facts alleged, . . . 2:3962

remedy construed as cumulative, . . . 2:3970

sale of property, . . . 2:3965

special assessments, . . . 2:3966, . . . 3967, . . . 3969, . . . 3972

state, purchases from the, . . . 2:3727

summons, . . . 2:3957–3960

trial, . . . 2:3963

roll, entry on, . . . 2:3439, . . . 3442

sale to private party—

approval by board of supervisors, . . . 2:3694, . . . 3699

auctions, public, . . . 2:3693, . . . 3706

authorization by controller, . . . 2:3694, . . . 3700

bids by taxing agencies, . . . 2:3705

bids, sealed, . . . 2:3692

consent of their taxing agencies, . . . 2:3695, . . . 3695.3

contact in person, . . . 2:3704.7

contesting validity of proceedings: statute of limitations, . . . 2:3725, . . . 3726

controller: notification by tax collector, etc., . . . 2:3691, . . . 3691.1, . . . 3691.4, . . . 3691.5

deed to purchaser, . . . 2:3708–3712

deeds: new tax deed issued on nonpayment, . . . 2:3728.1

description of property by assessor, . . . 2:3691.3

fair market value, . . . 2:3698.5

nonprofit organization purchasing property, . . . 2:3695.5

notice of intended sale: publication, etc., . . . 2:3702–3704.5

notice to parties of interest re proposed sale, . . . 2:3701

objections by other taxing agencies, . . . 2:3695, . . . 3695.3, . . . 3695.4

parcels unusable due to size, location, etc., . . . 2:3692

payment, medium of, . . . 2:3693, . . . 3693.1

payment of taxes by former owner, . . . 2:3728

portions of property, sales of, . . . 2:3691

postponement of sale, . . . 2:3706.1

power to sell, . . . 2:3691

price, minimum, . . . 2:3698.5, . . . 3698.7, . . . 3706, . . . 3793.1

proceeds: deposit, . . . 2:3718

public use, property needed for, . . . 2:3695.4

quiet title actions, . . . 2:3727

redemption, . . . 2:3707, . . . 3728, . . . 4112

refund of purchase price, . . . 2:3729, . . . 3731

report of sale: transmission to county treasurer, . . . 2:3718

report to assessor, . . . 2:3716

report to other taxing agencies, . . . 2:3720

rescinding sale, . . . 2:3731, . . . 3731.1

rolls: notation of sale, . . . 2:3717.5

sale, . . . 2:3706

share claims by other taxing agencies, . . . 2:3721–3724

supervisors, board of: notification by tax collector, . . . 2:3698

time for sales, . . . 2:3692

voiding tax deeds, . . . 2:3728, . . . 3729

sales of tax-defaulted property—

assessment, . . . 1:614

notice of power and intent to sell, . . . 2:3361–3366

sale by operation of law, . . . 2:3436–3448

statements re amount in default and property affected, . . . 2:3440, . . . 3446–3448

void declaration of default, . . . 2:3444

waste: prohibition, . . . 2:3441

welfare exemption, . . . 2:3698.7

TAX LEVYING

determination of tax, . . . 2:2151–2152.5

double taxation: prohibition, . . . 1:102

limitation provisions, XIII-A-1–6

special taxes, . . . 1:XIIIA-4

supervisors, boards of: authority and duties, . . . 2:Gov. 29102

verification of property taxes, . . . 1:164

TAX LIABILITIES

out-of-state liabilities: enforcement, . . . 1:30

TAX RATES

ad valorem property taxes, . . . 1:XIIIA-1, . . . 93

additional rates—

audits, . . . 2:2271

city paying its share of property tax to special district, . . . 2:2280.1

continuation, . . . 2:2271.1, . . . 2271.15

contractual obligations, . . . 2:2273–2273.2

costs mandated by federal government, courts, or initiatives, . . . 2:2271

courts, costs mandated by, . . . 2:2271

disasters, . . . 2:2274

elections re tax rate limits, . . . 2:2277

emergencies, . . . 2:2274, . . . 2275

errors in determining rate, . . . 2:2276

federal government, costs mandated by, . . . 2:2271

governmental reorganization, . . . 2:2278

hearings, . . . 2:2274

initiative measures, costs mandated by, . . . 2:2271

leases, . . . 2:2273–2273.2

municipal utility districts: short-term borrowing, . . . 2:2272

notes or other indebtedness: interest and redemption charges: payment, . . . 2:2270, . . . 2279.1

retirement and pension plans, payments to, . . . 2:2270

special funds, payments to, . . . 2:2270

street improvements, . . . 2:2272

street lighting, . . . 2:2280

adoption of rates by boards of supervisors, . . . 2:Gov. 29102

adoption of tax rates: resolution, . . . 2:Gov. 29106

aircraft, . . . 1:5391

banks, . . . 1:23181

calculation, . . . 2:Gov. 29103, . . . 29104

changes to increase state revenues: legislative vote requirement, . . . 1:XIIIA-3

current tax rate: definition, . . . 75.4

definition, . . . 1:135

designation of rate, . . . 2:Gov. 29100

elections re limits, . . . 2:2285–2289

errors in establishing rates, . . . 2:2325.1

functional consolidations, . . . 2:2305–2309

governmental reorganizations, . . . 2:2295–2299

insurance company taxation, . . . 1:XIII-28

limits, . . . 1:XIIIA 1–6, . . . 2:2285–2289, . . . Gov. 29101

local government, . . . 1:XIII-20

maximum rates—

alternate procedures to establish rate, . . . 2:2266, . . . 2266.1–2266.5

cities, . . . 2:2262, . . . 2266.5, . . . Stats. 1974, Ch. 507

comparison of rates having different assessment ratios, . . . 2:2260.5

counties, . . . 2:2261–2261.2

county service areas, . . . 2:2262.2

decreases, . . . 2:2261.2

determination, . . . 2:2260, . . . 2267

districts formed to take over services of county service area, . . . 2:2262.2

elections re limits, . . . 2:2285–2289

elections to establish, . . . 2:2265

errors or omissions in determining 1971–72 or 1972–73 fiscal year rates, . . . 2:2267

exclusions in determining rates, . . . 2:2260

fire protection services, . . . 2:2261.1

harbor districts, . . . 2:2263.4

local agency formed to take over services of county service area, . . . 2:2262.2

special districts, . . . 2:2263–2263.2, . . . 2264, . . . 2266.1, . . . 2266.2

penalty assessments, . . . 1:506

private railroad car tax, . . . 1:11401, . . . 11403

property not sufficiently secured, . . . 2:Gov. 29107

property tax rate: definition, . . . 1:Rule 460

property tax revenue allocation: jurisdictional changes: tax reduction, . . . 1:100

reporting rate to state controller, . . . 2:2325–2327

revision by local government for excess revenues, . . . 1:XIIIB-2

statement to controller, . . . 2:Gov. 29109

timber yield tax—

adjustment of rate, . . . 1:38202

certification of rate, . . . 1:38203, . . . 38203.5

harvesting of timber, . . . 1:38115

transfers of programs or services from one local agency to another, . . . 2:2305–2309

unsecured property, . . . 1:XIII-12

unsecured roll, . . . 2:2905

TELEGRAPH CORPORATIONS

property assessments, . . . 1:XIII-19

TELEPHONE CORPORATIONS

property assessments, . . . 1:XIII-19

TELEVISION

educational programming: exemption from taxation, . . . 1:215.5

educational television station: definition, . . . 1:225.5

TIMBER ADVISORY COMMITTEE

appointment, . . . 1:434.2

membership, etc., . . . 1:431

TIMBER AND TIMBERLANDS

appraisal unit, timber, . . . 1:Rule 41, . . . 53

conversion of timberland to other uses, . . . 2:P.R. 4621–4626

definition, . . . 1:431

exemption from taxation, . . . 1:XIII-3

generally, . . . 2:Gov. 51100–51104

grading rule, . . . 1:Rule 1021

harvesting plans, . . . 2:P.R. 4582.8

open-space lands, value as, . . . 1:Rule 53

additions to timberland production lands, . . . 2:Gov. 51113.5

contested parcels, . . . 2:Gov. 51110

deed restrictions, . . . 2:Gov. 51119.5

definitions, . . . 2:Gov. 51104

eminent domain, . . . 2:Gov. 51150–51155

enforceable restrictions, . . . 2:Gov. 51118

enforcement actions, . . . 2:Gov. 51116

environmental impact reports: exemptions, . . . 2:Gov. 51119

list of parcels assessed for timber, . . . 2:Gov. 51110

list of parcels not assessed for timber, . . . 2:Gov. 51110.1, . . . 51110.3

notice and hearing, . . . 2:Gov. 51110–51110.2

parcels: size, . . . 2:Gov. 51119.5

petitions by landowner re zoning, . . . 2:Gov. 51110.3

planning commissions: hearings and recommendations, . . . 2:Gov. 51110.2

public improvements, . . . 2:Gov. 51151–51155

recording with county recorder, . . . 2:Gov. 51117

rehearings, . . . 2:Gov. 51113

rezoning, . . . 2:Gov. 51113, . . . 51120, . . . 51121, . . . 51140, . . . 51141, . . . 51146

rezoning, immediate, . . . 2:Gov. 51130, . . . 51134, . . . 51142

term of zoning, . . . 2:Gov. 51114

timber operations, . . . 2:Gov. 51115.1, . . . 51115.5

uses—

compatible, . . . 2:Gov. 51111

nonconforming, . . . 2:Gov. 51115.2

restricted, . . . 2:Gov. 51115

valuation as open-space land, . . . 1:423

zoning, . . . 2:Gov. 51112, . . . 51113

revenue attributable to timber, average annual property tax, . . . 2:Gov. 27423

valuations—

additions, . . . 1:437

assessment roll preparation, . . . 1:435

base year valuations, . . . 1:52

exemptions, . . . 1:436

general provisions, . . . 1:Rule 53

grading criteria and procedures: instructions, . . . 1:434

grading rules, . . . 1:434.1

market value, . . . 1:Rule 41

open-space land, enforceably restricted, . . . 1:423.5

pine-mixed conifer region, . . . 1:434.5

Redwood region, . . . 1:434.5

rules and regulations, . . . 1:432

schedule, . . . 1:434.5, . . . Rule 471

tax overpayments: refunds or credits, . . . 1:434.6

timberland production zones: notation on assessment rolls, . . . 1:433

Whitewood subzone of the redwood region, . . . 1:434.5

TIMBER YIELD TAX LAW

administration—

employees and representatives of the board, . . . 1:38702

equalization, state board of, administration by, . . . 1:38701

information disclosure: prohibition, . . . 1:38705

records: access by assessors, . . . 1:38706

timber owner records, . . . 1:38703, . . . 38704

board foot: definition, . . . 1:Rule 1022

board foot log rule: definition, . . . 1:Rule 1022

business termination—

certificate from state board re payment of tax, . . . 1:38561–38563

liability for unpaid taxes, . . . 1:38574

notice of successor liability, . . . 1:38564

security for taxes held by board at time of termination: disposition, . . . 1:38565

successors: withholding from purchase price to cover predecessor liability, . . . 1:38561, . . . 38562

collection of tax—

delinquency in payments: notice to creditors, . . . 1:38502

security for tax, . . . 1:38501

withholding from purchase price by successor in interest, . . . 1:38561

damaged timber, . . . 1:Rule 1023

deficiency determinations—

computation and determination by state board of equalization, . . . 1:38411

interest, . . . 1:38412

notice of determination, . . . 1:38416

notices, service of, . . . 1:38417, . . . 38418, . . . 38419

offsets, . . . 1:38413

penalties, . . . 1:38414, . . . 38415

definitions, . . . 1:38101–38110

deposit of taxes, . . . 1:38901, . . . 38903

generally, . . . 1:38101–38908

grading rule, . . . 1:Rule 1021

harvest value, immediate, . . . 1:Rule 1023

imposition and rate of tax—

adjustment of rate, . . . 1:38202

certification of rate, . . . 1:38203, . . . 38203.5

general provision, . . . 1:38115

levy notices, . . . 1:38503

interest

deficiency determinations, . . . 1:38412

failure to file returns, . . . 1:38423

failure to pay taxes: interest on penalties, . . . 1:38451–38453

jeopardy determinations: interest on delinquent payments, . . . 1:38432

judgments, . . . 1:38616

overpayments, . . . 1:38606, . . . 38607

relief, employee errors or delays, . . . 1:38455

jeopardy determinations—

due date, . . . 1:38431

hearings—

interest, . . . 1:38432

notices, service of, . . . 1:38434

penalties, . . . 1:38432

redetermination petitions, . . . 1:38433

legislative intent, . . . 1:38101.5

measurement, standard unit of, . . . 1:Rule 1022

operability, timberland, . . . 1:Rule 1021

overpayments and refunds—

determinations: cancellation, . . . 1:38631

erroneous refund recovery—

court actions, . . . 1:38621

interest relief, . . . 1:38624

procedural rules, . . . 1:38623

trials, place of, . . . 1:38622

refund claims—

actions, notice of, . . . 1:38605

credits and refunds, . . . 1:38601

failure to file a claim, . . . 1:38604

form and content of claims, . . . 1:38603

interest payments, . . . 1:38606, . . . 38607

time limitation, . . . 1:38602

suits for refund—

action against the board: time limitation, . . . 1:38613

assignees, judgments for, . . . 1:38617

claims, necessity of, . . . 1:38612

claims not acted upon, . . . 1:38614

collection: injunctions: prohibition, . . . 1:38611

interest rates, . . . 1:38616

judgment amounts, disposition of, . . . 1:38615

payments—

due date, . . . 1:38401

failure to make payments: penalty and interest, . . . 1:38451–38453

installment payment plans, . . . 1:38504, . . . 38504.5

suits to enforce payment—

attachment, writs of, . . . 1:38513

authority of board, . . . 1:38573

collections: report by board, . . . 1:38571

court actions by board, . . . 1:38511

delinquency, certificates of, . . . 1:38514

fees and expenses, payment of, . . . 1:38542, . . . 38543

judgments for tax—

abstracts, . . . 1:38523

entry and filing requirements, . . . 1:38522

execution of judgments, . . . 1:38524

liens, . . . 1:38523

liens, release of property subject to, . . . 1:38525

requests for judgment, . . . 1:38521

liens, . . . 1:38532

liens, release of property subject to, . . . 1:38505, . . . 38525

priority of tax, . . . 1:38531

procedural rules, . . . 1:38512

remedies, cumulative, . . . 1:38572

seizure and sale of property—

bills of sale and deed, . . . 1:38553

notice of sale, . . . 1:38552

procedure, . . . 1:38551

proceeds, disposition of, . . . 1:38554

service of process, . . . 1:38515

warrants to enforce liens and payment collection, . . . 1:38541

redeterminations—

decrease or increase of determination amount, . . . 1:38444

due date, . . . 1:38446

notices, service of, . . . 1:38447

oral hearings, . . . 1:38443

orders or decisions: finality date, . . . 1:38445

penalties, . . . 1:38446

petition filing, . . . 1:38441

petition form and content, . . . 1:38442

relief from tax, penalty and interest, . . . 1:38454

res judicata, . . . 1:38805

returns—

contents, . . . 1:38402

due date, . . . 1:38401

failure to file—

determinations if no return made, . . . 1:38421–38424

interest, . . . 1:38423

offsets, . . . 1:38422

penalties, . . . 1:38421, . . . 38424

filing, . . . 1:38402, . . . 38403

period of returns, . . . 1:38404

time extensions for filing, . . . 1:38405

site quality, timberland, . . . 1:Rule 1021

timber: definition, . . . 1:38103

timber owners—

definition, . . . 1:38104

records, . . . 1:38703, . . . 38704, . . . Rule 1031

registration with state board of equalization, . . . 1:38351

yield tax and reserve fund tax imposition, . . . 1:Rule 1026

timber tax fund—

allocations, . . . 1:38905.1

appropriations, . . . 1:38904

creation, etc., . . . 1:38903

timber value areas, . . . 1:38204, . . . Rule 1020

timberland: definition, . . . 1:38103.1

United States forest service timber volumes, . . . 1:Rule 1027

violations—

misdemeanors, classification as, . . . 1:38803

penalties, . . . 1:38801, . . . 38802

prosecutions: statute of limitations, . . . 1:38804

withholding, . . . 1:38503

TIMESHARE ESTATES

assessments, . . . 1:988, . . . 2:2188.8, . . . 2188.9

definition, . . . 1:998, . . . 2:2188.8

valuations, . . . 1:Rule 472

TRAILER COACHES

vehicle license fees—

cost price computation, . . . 1:10753.4

delinquency penalties, . . . 1:10770

fee determination, . . . 1:10752.1

general provisions, . . . 1:10766–10770

market value, . . . 1:10753.3

operation without payment, . . . 1:10769

deposit of fees, . . . 1:11003.1

trailer coach: definition, . . . 1:10766, . . . 10788

TRANSFER OF PROPERTY. See CHANGE IN OWNERSHIP.

TRANSIT DEVELOPMENT BOARDS

property owned by, . . . 1:201.1

TREES

date palms, . . . 1:Rule 131

douglas fir, . . . 1:Rule 1021

forest trees, immature: exemption from taxation, . . . 1:XIII-3

fruit and nut trees—

base year values, . . . 1:53

exemption from taxation—

general provisions, . . . 1:XIII-3, . . . 211, . . . Rule 131

personal property held on lien date for subsequent planting, . . . 1:223

open-space land valuations, . . . 1:429

jeffery pine, . . . 1:Rule 1021

mixed conifer, . . . 1:Rule 1021

ponderosa pine, . . . 1:Rule 1021

redwood, young-growth, . . . 1:Rule 1021

true fir, . . . 1:Rule 1021

TRUSTS

change in ownership, . . . 1:Rule 462.160

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U

UNITED STATES

aircraft owned by: exemption from taxation, . . . 1:5331

documentary transfer tax exemption, . . . 1:11922

tax liabilities: enforcement, . . . 1:30

tax suits, . . . 1:31

vehicles owned or leased by: license fee exemption, . . . 1:10781, . . . 10782

UNIVERSITY OF CALIFORNIA

exemption from taxation, . . . 1:XIII-3, . . . 202

leasing of property: tax reductions, . . . 1:202.2

student governments or bookstores, property used by: exemption from taxation, . . . 1:202.7

UNSECURED ROLL

assessments—

completion, . . . 2:2902

records: delivery by assessor to tax collector, . . . 2:2909.1

reduction, . . . 2:2922.5

definition, . . . 1:109

delinquent taxes, . . . 2:2922, . . . 2922.5, . . . 2927–2927.5

destruction of unsecured roll over five years old, . . . 2:2928, . . . 2928.1

equality with secured roll, . . . 1:XIII-2

payment of taxes—

agent paying taxes: sending of bill to assessee, . . . 2:2910.7

entry of payment, . . . 2:2913, . . . 2913.5

mail, payment by, . . . 2:2929

presumption of payment upon destruction of original roll, . . . 2:2928.1

property descriptions for cities or lighting, water, or irrigation districts, . . . 1:648, . . . 649

rate of taxes, . . . 1:XIII-12, . . . 2:2237.5, . . . 2905

records: delivery by assessor to tax collector, . . . 2:2909.1

seizure and sale of property—

amount of property to be sold, . . . 2:2958

bill of sale, . . . 2:2960

challenges in court by assessee, . . . 2:2954–2956

conditions precedent, . . . 2:2953, . . . 2953.1

excess proceeds, . . . 2:2961

judicial review, . . . 2:2954–2956

notice of time and place of sale, . . . 2:2957

property subject to, . . . 2:2951

records, . . . 2:2952

redemption of seized property, . . . 2:2959

statute of limitation, . . . 2:2963

title vesting in purchaser, . . . 2:2960

unsold portion, . . . 2:2962

tax collection—

charging tax collector, . . . 2:2910

due date of taxes, . . . 2:2901

judgments, . . . 2:3101–3107

payments, partial, . . . 2:2927.6

rate of tax, . . . 2:2905

receipts for payment, . . . 2:2910.5

receipts, unsecured property, . . . 2:2906–2908.3

suit for taxes, . . . 2:3002–3006

transfers from secured roll, . . . 2:2921.5

UTILITIES, PUBLIC. See PUBLIC UTILITIES.

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V

VALUATIONS

actual value: definition, . . . 1:Rule 2

approach to value, . . . 1:Rule 3

comparative sales, . . . 1: Rule 4

historical cost, . . . 1:Rule 3

income, . . . 1:Rule 8

stock and debt, . . . Rule 3

base year values—See BASE YEAR VALUE.

cash value: definition, . . . 1:Rule 2

community redevelopment projects, . . . 1:XVI-16

comparative sales approach, . . . 1:Rule 4

comparable sales, . . . 1:402.5

fair market value: definition, . . . 1:110, . . . Rule 2

full cash value: definition, . . . 1:XIIIA-2, . . . 110, . . . 110.1, . . . 5803, . . . Rule 2, . . . 301, . . . 460, . . . 2:Ed. 84205.5

full value: definition, . . . 1:110.5, . . . Rule 2, . . . 301, . . . 460

income approach, . . . 1:Rule 8

low value: exemption from taxation, . . . 1:XIII-7, . . . 155.20

open-space lands—

agreements and scenic easement deeds: modifications, . . . 1:424

agricultural usage: rebuttable presumptions, . . . 1:430

enforceably restricted lands, . . . 1:422.5, . . . 423.3, . . . 426, . . . 430.5

factors, . . . 1:423

mines, minerals, and quarries, consideration of, . . . 1:427

residences or sites, inapplicability of, . . . 1:428

timberland, . . . 1:423.5

timberland production zone land, . . . 1:423.9

trees and vines, fruit or nut-bearing, . . . 1:429

wildlife habitat contracts, land subject to, . . . 1:423.7

perennials: valuation as open-space lands, . . . 1:Rule 52

possessory interests—See POSSESSORY INTERESTS.

railroad cars, private, . . . 1:11291–11294

real property, . . . 1:XIIIA-2

reproduction and replacement cost approaches, . . . 1:Rule 6

restricted value: definition, . . . 1:Rule 301, . . . 460

Statements—

contents, . . . 1:1648

duplicates, . . . 1:1647

transmission to controller and board of supervisors, . . . 1:1649, . . . 1650

taxable value: definition, . . . 1:75.9, . . . Rule 301, . . . 460

timber and timberlands—

additions, . . . 1:437

assessment roll preparation, . . . 1:435

base year valuations, . . . 1:52

exemptions, . . . 1:436

general provisions, . . . 1:Rule 53

grading criteria and procedures: instructions, . . . 1:434

grading rules, . . . 1:434.1

market value, . . . 1:Rule 41

open-space land, enforceably restricted, . . . 1:423.5

pine-mixed conifer region, . . . 1:434.5

production zones: notation on assessment rolls, . . . 1:433

Redwood region, . . . 1:434.5

rules and regulations, . . . 1:432

schedule, . . . 1:434.5, . . . Rule 471

tax overpayments: refunds or credits, . . . 1:434.6

Whitewood subzone of the Redwood region, . . . 1:434.5

timeshare estates and uses, . . . 1:Rule 472

value: meaning, . . . 1:Rule 2

vehicles. See VEHICLE LICENSE FEES.

VEHICLE LICENSE FEES

administration—

enforcement by department of motor vehicles, . . . 1:10951

staff: employment to assist director, . . . 1:10952

collection of fees—

checks, insufficient funds to cover, . . . 1:10854.1

delinquency, . . . 1:10853, . . . 10854

due date of payments, . . . 1:10851

nonoperation of vehicles: affidavits, . . . 1:10855

nonoperation of vehicles: current year fee collection, . . . 1:10856

receipts and collection by department, . . . 1:10852

repossessions, . . . 1:10857

transferees or purchasers: penalty wavers, . . . 1:10858

distributions of proceeds—

allocation by controller, . . . 1:11005

appropriations, . . . 1:11002

deposit in fund, . . . 1:11001.5

highway patrol: allocations to support, . . . 1:11004.5

interest payments, semiannual: fund transfers, . . . 1:11004

motor vehicles, department of: appropriations to, . . . 1:11003

report and deposit of funds, . . . 1:11001

exemptions—

civil air patrol vehicles, . . . 1:10787

congressional medal of honor recipients, vehicles owned by, . . . 1:10783

fire-fighting vehicles owned by colleges, . . . 1:10786

government owned or leased vehicles, . . . 1:10781, . . . 10782

mobilehomes—

foundation systems, mobilehomes sold and installed on, . . . 1:10784

occupancy, new mobilehomes sold and installed for, . . . 1:10785

veterans, disabled, mobilehomes owned by, . . . 1:10788

rubber-tired equipment, cranes, etc., . . . 1:994

schoolbuses, . . . 1:10782

steel-wheeled and track-laying equipment, . . . 1:994

veterans, disabled, vehicles owned by, . . . 1:10783

horseless carriage: definition, . . . 1:10704

imposition of fees—

adjustment of fee, . . . 1:10753.7

change in ownership causing exemption to cease, . . . 1:10756

computation, . . . 1:10752, . . . 10752.1

disabled person modifications: exclusions, . . . 1:10753.6

highway usage, fees for, . . . 1:10751

historical vehicles, . . . 1:10753.5

in lieu of other taxes, . . . 1:10758

market value determinations—

basis of valuations, . . . 1:10753

classification of vehicles, . . . 1:10753.1, . . . 10753.2, . . . 10753.9

trailer coaches, . . . 1:10753.3

payments: rounding to nearest dollar, . . . 1:10759

registration year of less or more than 12 months, . . . 1:10755

surcharge, . . . 1:10753.8

trailer coaches, . . . 1:10752.1

transfers of ownership, . . . 1:10757

liens, . . . 1:10876

manufactured homes—

accessories, . . . 1:5805

destroyed as result of disaster: relief from fees, . . . 1:172, . . . 172.1

reinstatement of fees, . . . 1:10760

refunds, . . . 1:10901, . . . 10902

seizure and sale of vehicles to collect fees, . . . 1:10877

trailer coaches—

cost price computation, . . . 1:10753.4

definition, . . . 1:10766, . . . 10788

delinquency penalties, . . . 1:10770

fee determination, . . . 1:10752.1

general provisions, . . . 1:10766–10770

market value, . . . 1:10753.3

operation without fee payment: delinquency, . . . 1:10769

situs, address of: reports, etc., . . . 1:11003.1–11003.4

vehicle: definition, . . . 1:10702

VEHICLES

Commercial trailers and semitrailers, . . . 1:225

purchased with federal funds for special transportation, . . . 1:10789

rubber-tired equipment, cranes, etc.: assessments, . . . 1:994

steel-wheeled and track-laying equipment: assessments, . . . 1:994

VENDORS, VENDING MACHINES, ETC.

blind persons: vending stand stock in trade: exemption from taxation, . . . 1:216

VESSELS

cargo containers, . . . 1:232

definition, . . . 1:130

DMV reports to assessor, . . . 2:Veh. 9869

documented vessels—

annual affidavit, . . . 1:254, . . . 255, . . . 275.5

commercial fishing, . . . 1:227

commercial sports fishing, . . . 1:227

definition, . . . 1:130

four percent assessment, . . . 1:227, . . . Rule 151

oceanographic research, . . . 1:227

ferries, . . . 1:1136, . . . 1137

floating homes, . . . 1:229, . . . 2:2189.7

freight or passenger, fifty tons, . . . 1:XIII-3, . . . 1:209

historical wooden, . . . 1:230

intrastate water carriers, . . . 1:1016–1022

low value, vessels less than $400, . . . 1:228

low value, general ordinance, . . . 1:XIII-7, . . . 155.20

mooring, habitual place of, . . . 1:1139, . . . 1140, . . . 1141

personal effects, excluded from definition, . . . 1:224

situs, . . . 1:1137–1141

tax delinquent, . . . 2:3205

under construction, . . . 1:209.5

VETERANS

congressional medal of honor recipients: vehicle license fee exemption, . . . 1:10783

definition, . . . 1:XIII-3, . . . 10788

disabled veterans exemption—

effective dates, . . . 1:279

eligibility, continuing: verification, . . . 1:279

homes, . . . 1:XIII-4, . . . 205.5

incorrectly allowed exemptions, . . . 1:279.5

ineligible property, . . . 1:279.5

notices of exemptions: mailings, . . . 1:278

notice of requirements, penalties, and duties, . . . 1:278

partial exemptions, . . . 1:276, . . . Rule 464

property return to assessor with affidavit, . . . 1:277

supplemental assessments, . . . 1:75.21

mobilehomes owned by: vehicle license fee exemption, . . . 1:10788

vehicles owned by: license fee exemption, . . . 1:10783

exemption from taxation—

affidavits—

duplicate filing, . . . 1:252.1

filing deadline, . . . 1:255

residence of claimant, statement re, . . . 1:252.1

assessment ratio changes, . . . 1:205.1

assessments, supplemental, . . . 1:75.21

audits—

applicability of article, . . . 1:280, . . . 285

auditor: definition, . . . 1:286

disallowance of exemption, . . . 1:282.5

improper denial of exemption, . . . 1:283

improper exemptions: assessor notification, . . . 1:284

generally, . . . 1:280–286

procedures, . . . 1:281

testimony by veterans or spouse to verify entitlement, . . . 1:282, . . . 282.5

claim filing procedure, . . . 1:252

claims without regard to time limit, . . . 1:273

disallowed claims, . . . 1:255.2

general provisions, . . . 1:XIII-3, . . . XIII-4, . . . 205

partial exemption, . . . 1:273.5

recordation of property interest, . . . 1:261

representative of veteran: subscription of affidavit, appearance, etc., . . . 1:253

tax rate, . . . 1:Rule 464

parents: exemption from taxation, . . . 1:XIII-3

spouses: exemption from taxation, . . . 1:XIII-3, . . . XIII-4, . . . 205.5

unmarried surviving spouse, . . . 1:205.5

VETERANS' ORGANIZATIONS

annual affaidavit, . . . 1:254, . . . 254.5, . . . 259.7

late filing, . . . 1:270

bingo, . . . 1:215.2

personal property exempt, . . . 1:215

property acquisition after lien date, . . . 1:271

real property exempt, . . . 1:215.1

supplemental assessments, . . . 1:75.21

VETERANS WELFARE BOARD

cancellation of taxes, . . . 2:4986.4

possessory interests in real estate, . . . 2:2190.1

VOTERS AND VOTING

polling places: exemption from taxation, . . . 1:213.5

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W

WARS AND CAMPAIGNS

listing of, . . . 1:205

WATER

distribution systems: assessments, . . . 2:2189.6

ditches: assessments, . . . 1:984

WATER DISTRICTS

definition, . . . 2:Wat.20200

improvement district formed by March 1, 1980: assessments, etc., . . . 2:Stats. 1980, Ch. 450

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

WATER DISTRICTS, MUNICIPAL, . . . 2:Stats. 1979, Ch. 111

WEIGHMASTERS, . . . 2:B.P. 12701

WELFARE EXEMPTIONS. See EXEMPTIONS.

WILDLIFE MANAGEMENT AREAS

definition, . . . 1:F.G. 1504

payment of assessments, . . . 1:F.G. 1504

WILLIAMSON ACT. See OPEN-SPACE LANDS.

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Z

ZONING

notice of change, . . . 2:Gov. 65863.5

ZOOLOGICAL SOCIETIES

possessory interests: exemption from taxation, . . . 1:222.5

property: exemption from taxation, . . . 1:222