Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

Stats. 1980, Ch. 937

Stats. 1980, Ch. 937An act relating to taxation, and declaring the urgency thereof, to take effect immediately.

Section 1. Cancellation of tax; property used by a foreign government. All or any portion of any property tax, penalty, or costs, shall, on satisfactory proof, be canceled by the auditor on order of the board of supervisors if it was levied or charged by a city and county on property used by a foreign government for diplomatic representation and leased during the 19737–74 fiscal year to a tax-exempt foundation for nondiplomatic purposes.

Sec. 2. Legislative intent. The cancellation of taxes, penalties, or costs pursuant to this act must be authorized to allow a city and county to avoid the serious diplomatic and economic consequences caused by the sale of diplomatic property and the termination of representation of a sovereign nation with which diplomatic relations are established.

Sec. 3. No appropriation. Notwithstanding Section 2229, 2231, or 2234 of the Revenue and Taxation Code and Section 6 of Article XIII B of the California Constitution, no appropriation is made by this act pursuant to these sections since the authority conferred by this act is requested by the local agency affected.

Sec. 4. Urgency statute. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting such necessity are:

The taxes due and payable will result in the sale of diplomatic property to the State of California and the closing of a consulate unless this measure goes into immediate effect.

History.—Enacted by Stats. 1980, Ch. 937, in effect September 19, 1980.