Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
General Law Provisions
Validation of the Acts of Taxing Agencies and of Their Officers
AN ACT RELATING TO THE VALIDATION OF THE ACTS OF TAXING AGENCIES AND OF THEIR OFFICERS
Stats. 1978, Ch. 654
Section 1. "Taxing agency." As used in this act, "taxing agency" includes the state, county, and city. "Taxing agency" also includes every district that assesses property for taxation purposes and levies taxes or assessments on the property so assessed.
Sec. 2. "Revenue district." As used in this act, "revenue district" includes every city and district for which county officers assess property and collect taxes or assessments.
Sec. 3. Validation. Every act and proceeding heretofore taken by any taxing agency or revenue district or the officers thereof relative to preparing, transmitting, computing, determining, or fixing the budget or the tax rate or rates of any taxing agency or revenue district, or to the assessment or equalization of property, or to the levy of taxes thereon, or to tax sales or certificates of tax sales, tax deeds, or other conveyances, are hereby confirmed, validated, and declared legally effective.
Sec. 4. Operation. (a) This act is limited to the correction of defects, irregularities, and ministerial errors which the Legislature originally could have omitted from the statutory requirements of law under which the acts hereby confirmed, validated, and declared legally effective were taken.
(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.
(c) This act shall not operate to confirm, validate, or legalize any act, proceeding, or other matter the legality of which is being contested or inquired into in any legal proceedings now pending and undetermined or which may be pending and undetermined during the period of 30 days from and after the effective date of this act, and shall not operate to confirm, validate, or legalize any act, proceeding, or other matter which has heretofore been determined in any legal proceeding to be illegal, void, or ineffective.
(d) Nothing in this act shall operate to make valid any property tax rate which is in excess of that permitted by law.
Sec. 5. Severability of any portion of act. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.
History.—Enacted by Stats. 1978, Ch. 654, in effect January 1, 1979.