Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

SUPPLEMENTAL ACTS TO THE REVENUE AND TAXATION CODE (View entire act)

  • 1 "Open-space lands" defined
  • 2 "Enforceable restriction" defined
  • 3 Computation of value
  • 4 Application of provision; limitation
  • 1 Contract deemed to provide enforceable restriction
  • 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
  • 1 Maximum rate for a general law city
  • 1 Formation of district
  • 2 No reimbursement
  • 3 Unique circumstances
  • 4 Effect date
  • 5 "Urgency statement"
  • 1 Formation of district
  • 2 No reimbursement
  • 3 Urgency statute
  • 1 Effective date of community service district
  • 2 Local agency
  • 3 No reimbursement
  • 4 Urgency statute
  • 1 Additional powers
  • 7.1 In addition to the powers described in Section 7
  • 2 Urgency statute
  • 1 Defaults on payments of delinquent taxes in installments
  • 3 Provisions of act applicable
  • 1 Exclusion of territory from an improvement district of a municipal water district
  • 2 Formation of a county service area
  • 3 No state reimbursement
  • 1 Notification by tax collector
  • 2 Legislative finding
  • 3 Legislative intent
  • 2 Assessment; improvement district
  • 3 Assessment; annexation to a city
  • 4 No appropriation
  • 5 Urgency statute
  • 1 Cancellation of tax; property used by a foreign government
  • 2 Legislative intent
  • 3 No appropriation
  • 4 Urgency statute
  • 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
  • 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
  • 9 Assessment; Alameda County service areas R-1982-1 and R-1982-2
  • 10 Legislative finding
  • 11 No appropriation
  • 13 Urgency statute
  • 1 Assessment; county service area benefit assessment district
  • 2 No appropriation
  • 3 Urgency statute
  • 1 Allocation of property tax revenue; Yolo County
  • 2 Legislative finding
  • 3 No reimbursement
  • 4 Urgency statute
  • 2 Assessment; Shasta Dam Area Public Utility District
  • 3 Legislative finding
  • 4 Urgency statute
  • 1 Legislative finding
  • 2 General statute cannot be made applicable
  • 3 Assessment; City of Diamond Bar
  • 4 Urgency statute
  • 1 Legislative finding
  • 2 General statute cannot be made applicable
  • 3 Assessment; El Medio Fire Protection District
  • 4 Urgency statute
  • 1 Legislative finding
  • 2 State Board of Equalization; settlement of lawsuits
  • 3 Declaratory of existing law
  • 4 Validation action; time limitation
  • 5 Urgency statute
  • 2 State Board of Equalization; settlement of lawsuits
  • 3 Declaratory of existing law
  • 4 Urgency statute
  • 1 Legislative finding
  • 2 Possessory Interest; Long Beach Courthouse
  • 3 General statute cannot be made applicable
  • 4 No reimbursement
  • 5 Tax levy; effective immediately