Property Taxes Law Guide – Revision 2013
 

AN ACT RELATING TO THE DESTRUCTION OF TAX RECORDS | (View entire act)

• DEERING ACT 8484—An act authorizing the State Board of Equalization to destroy by fire certain reports and other documents

• 1 Reports to be destroyed after four years

AN ACT RELATING TO THE VALIDATION OF THE ACTS OF TAXING AGENCIES AND OF THEIR OFFICERS | (View entire act)

• Stats. 1968, Ch. 480—An act to validate certain acts of taxing agencies and revenue districts and of their officers, relating to property taxation

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability

• Stats. 1972, Ch. 369—An act to validate certain acts of taxing agencies and revenue districts and of their officers, relating to property taxation

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability

• Stats. 1974, Ch. 561—An act relating to property taxation

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability

• Stats. 1975, Ch. 361—An act relating to property taxation, and declaring the urgency thereof, to take effect immediately

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability

• Stats. 1976, Ch. 201—An act relating to property taxation, and declaring the urgency thereof, to take effect immediately

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability

• Stats. 1977, Ch. 142—An act relating to the validation of certain acts with regard to property taxation of taxing agencies and revenue districts and of their officers

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability of any portion of act

• Stats. 1978, Ch. 654—An act relating to the validation of certain acts with regard to property taxation of taxing agencies and revenue districts and of their officers

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability of any portion of act

• Stats. 1980, Ch. 128—An act relating to the validation of certain acts with regard to property taxation of taxing agencies and revenue districts and of their officers

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability of any portion of act

• Stats. 1983, Ch. 88—An act relating to the validation of certain acts with regard to property taxation of taxing agencies and revenue districts and of their officers

• 1 "Taxing agency"
• 2 "Revenue district"
• 3 Validation
• 4 Operation
• 5 Severability of any portion of act

• Stats. 1986, Ch. 1420—An act relating to the validation of certain acts with regard to property taxation of taxing agencies and revenue districts and of their officers

• Section 33 4763

• Stats. 1988, Ch. 830—An act relating to the validation of certain acts with regard to property taxation of taxing agencies and revenue districts and of their officers

• Section 30

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SUPPLEMENTAL ACTS TO THE REVENUE AND TAXATION CODE | (View all)

• Stats. 1969, Ch. 1046—An act relating to the assessment of park and recreation land leased to the state

• 1 "Open-space lands" defined
• 2 "Enforceable restriction" defined
• 3 Computation of value
• 4 Application of provision; limitation

• Stats. 1971, Ch. 719—An act relating to qualification of contracts under the California Land Conservation Act of 1965 as enforceable restriction for purposes of property tax assessment.

• 1 Contract deemed to provide enforceable restriction

• Stats. 1971, Ch. 1762—An act relating to exemptions from taxation.

• 1 Department of Finance to prepare report of tax structure showing reduction of base because of exemptions, etc.
• 2 Recommendations
• 3 Legislative intent
• 4 Report submitted annually

• Stats. 1974, Ch. 507—An act relating to property tax rate limitations, making an appropriation therefor, and declaring the urgency thereof, to take effect immediately

• 1 Maximum rate for a general law city

• Stats. 1978, Ch. 296—An act relating to school districts making an appropriation therefor, and declaring the urgency thereof, to take effect immediately

• 1 Formation of district
• 2 No reimbursement
• 3 Unique circumstances
• 4 Effect date
• 5 "Urgency statement"

• Stats. 1978, Ch. 381—An act relating to county service areas, and declaring the urgency thereof, to take effect immediately

• 1 Formation of district
• 2 No reimbursement
• 3 Urgency statute

• Stats. 1978, Ch. 728—An act relating to filing maps and plats, and declaring the urgency thereof, to take effect immediately

• 1 Effective date of community service district
• 2 Local agency
• 3 No reimbursement
• 4 Urgency statute

• Stats. 1978, Ch. 1085—An act to amend Section 7.1 of the Ventura County Flood Control Act (Chapter 44 of the Statutes of 1944, Second Extraordinary Session), relating to water control, and declaring the urgency thereof, to take effect immediately

• 1 Additional powers
• 7.1 In addition to the powers described in Section 7
• 2 Urgency statute

• Stats. 1979, Ch. 27—An act relating to property tax payments, and declaring the urgency thereof, to take effect immediately

• 1 Defaults on payments of delinquent taxes in installments
• 3 Provisions of act applicable

• Stats. 1979, Ch. 111—An act relating to local agencies, and declaring the urgency thereof, to take effect immediately

• 1 Exclusion of territory from an improvement district of a municipal water district
• 2 Formation of a county service area
• 3 No state reimbursement

• Stats. 1979, Ch. 1196—An act relating to taxation, and declaring the urgency thereof, to take effect immediately

• 1 Notification by tax collector
• 2 Legislative finding
• 3 Legislative intent

• Stats. 1980, Ch. 450—An act relating to improvement districts and annexations to cities, and declaring the urgency thereof, to take effect immediately

• 2 Assessment; improvement district
• 3 Assessment; annexation to a city
• 4 No appropriation
• 5 Urgency statute

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

• 1 Cancellation of tax; property used by a foreign government
• 2 Legislative intent
• 3 No appropriation
• 4 Urgency statute

• Stats. 1983, Ch. 53—An act relating to local government, and declaring the urgency thereof, to take effect immediately

• 1 Allocation of property tax revenues; City of La Quinta
• 2 Allocation of property tax revenues; Contra Costa County School Districts
• 3 Legislative finding
• 4 No appropriation
• 5 Urgency statute

• Stats. 1983, Ch. 406—An act relating to local government, and declaring the urgency thereof, to take effect immediately

• 1 Assessment; Alameda County Service Area EM 1983-1
• 2 Assessment; San Diego County Volunteer Fire Company
• 3 Legislative finding
• 4 No appropriation
• 5 Urgency statute

• Stats. 1983, Ch. 1305—An act relating to Local Government, and declaring the urgency thereof, to take effect immediately

• 9 Assessment; Alameda County service areas R-1982-1 and R-1982-2
• 10 Legislative finding
• 11 No appropriation
• 13 Urgency statute

• Stats. 1985, Ch. 551—An act relating to local government, and declaring the urgency thereof, to take effect immediately

• 1 Assessment; county service area benefit assessment district
• 2 No appropriation
• 3 Urgency statute

• Stats. 1987, Ch. 1234—An act relating to taxation, and declaring the urgency thereof, to take effect immediately

• 1 Allocation of property tax revenue; Yolo County
• 2 Legislative finding
• 3 No reimbursement
• 4 Urgency statute

• Stats. 1987, Ch. 1378—An act relating to Local Government, and declaring the urgency thereof, to take effect immediately

• 2 Assessment; Shasta Dam Area Public Utility District
• 3 Legislative finding
• 4 Urgency statute

• Stats. 1990, Ch. 59—An act relating to local government, and declaring the urgency thereof, to take effect immediately

• 1 Legislative finding
• 2 General statute cannot be made applicable
• 3 Assessment; City of Diamond Bar
• 4 Urgency statute

• Stats. 1990, Ch. 237—An act relating to local government, and declaring the urgency thereof, to take effect immediately

• 1 Legislative finding
• 2 General statute cannot be made applicable
• 3 Assessment; El Medio Fire Protection District
• 4 Urgency statute

• Stats. 1992, Ch. 93—An act relating to property taxation, and declaring the urgency thereof, to take effect immediately

• 1 Legislative finding
• 2 State Board of Equalization; settlement of lawsuits
• 3 Declaratory of existing law
• 4 Validation action; time limitation
• 5 Urgency statute

• Stats. 1992, Ch. 603—An act to amend Section 2 of Chapter 93 of the Statutes of 1992, relating to property taxation, and declaring the urgency thereof, to take effect immediately

• 2 State Board of Equalization; settlement of lawsuits
• 3 Declaratory of existing law
• 4 Urgency statute

• Stats. 2010, Ch. 442 (AB 1341)—An act relating to taxation, to take effect immediately, tax levy.

• 1 Legislative finding
• 2 Possessory Interest; Long Beach Courthouse
• 3 General statute cannot be made applicable
• 4 No reimbursement
• 5 Tax levy; effective immediately