Property Taxes Law Guide – Revision 2013
 

• 28020 Population of counties
• 28022 First class; Los Angeles
• 28023 Second class; Orange
• 28024 Third class; San Diego
• 28025 Fourth class; Alameda
• 28026 Fifth class; Santa Clara
• 28027 Sixth class; San Francisco
• 28028 Seventh class; San Bernardino
• 28029 Eighth class; Sacramento
• 28030 Ninth class; Contra Costa
• 28031 10th class; San Mateo
• 28032 11th class; Riverside
• 28033 12th class; Fresno
• 28034 13th class; Ventura
• 28035 14th class; Kern

• 28036 15th class; San Joaquin
• 28037 16th class; Santa Barbara
• 28038 17th class; Monterey
• 28039 18th class; Marin
• 28040 19th class; Sonoma
• 28041 20th class; Stanislaus
• 28042 21st class; Tulare
• 28043 22nd class; Solano
• 28044 23rd class; Santa Cruz
• 28045 24th class; San Luis Obispo
• 28046 25th class; Merced
• 28047 26th class; Butte
• 28048 27th class; Humboldt
• 28049 28th class; Yolo
• 28050 29th class; Napa

• 28051 30th class; Shasta
• 28052 31st class; Placer
• 28053 32nd class; Imperial
• 28054 33rd class; Kings
• 28055 34th class; Mendocino
• 28056 35th class; Yuba
• 28057 36th class; El Dorado
• 28058 37th class; Sutter
• 28059 38th class; Madera
• 28060 39th class; Siskiyou
• 28061 40th class; Tehama
• 28062 41st class; Nevada
• 28063 42nd class; Tuolumne
• 28064 43rd class; Lake
• 28065 44th class; San Benito

• 28066 45th class; Glenn
• 28067 46th class; Inyo
• 28068 47th class; Lassen
• 28069 48th class; Del Norte
• 28070 49th class; Calaveras
• 28071 50th class; Colusa
• 28072 51st class; Amador
• 28073 52nd class; Plumas
• 28074 53rd class; Trinity
• 28075 54th class; Modoc
• 28076 55th class; Mariposa
• 28077 56th class; Mono
• 28078 57th class; Sierra
• 28079 58th class; Alpine
• 28085 Class changes

PART 5. SALARIES

Chapter 2. Classification of Counties*

* Sections herein added by Stats. 1947, Ch. 424, in effect September 19, 1947. Sections reflect most recent amendments.

28020. Population of counties. The population of the counties of this state is hereby ascertained and determined to be and is as follows:

History.—Added Stats. 1947, Ch. 424; Amended Stats. 1951, Ch. 468, effective May 15, 1951; Stats. 1961, Ch. 43, effective March 28, 1961; Stats. 1971, Ch. 1204.

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28022. First class; Los Angeles. Counties containing a population of 4,000,000 and over are counties of the first class.

28023. Second class; Orange. Counties containing a population of 1,400,000 and under 4,000,000 are counties of the second class.

28024. Third class; San Diego. Counties containing a population of 1,300,000 and under 1,400,000 are counties of the third class.

28025. Fourth class; Alameda. Counties containing a population of 1,070,000 and under 1,300,000 are counties of the fourth class.

28026. Fifth class; Santa Clara. Counties containing a population of 1,000,000 and under 1,070,000 are counties of the fifth class.

28027. Sixth class; San Francisco. Counties containing a population of 700,000 and under 1,000,000 are counties of the sixth class.

28028. Seventh class; San Bernardino. Counties containing a population of 650,000 and under 700,000 are counties of the seventh class.

28029. Eighth class; Sacramento. Counties containing a population of 600,000 and under 650,000 are counties of the eighth class.

28030. Ninth class; Contra Costa. Counties containing a population of 558,000 and under 600,000 are counties of the ninth class.

28031. 10th class; San Mateo. Counties containing a population of 500,000 and under 558,000 are counties of the 10th class.

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28032. 11th class; Riverside. Counties containing a population of 450,000 and under 500,000 are counties of the 11th class.

28033. 12th class; Fresno. Counties containing a population of 400,000 and under 450,000 are counties of the 12th class.

28034. 13th class; Ventura. Counties containing a population of 370,000 and under 400,000 are counties of the 13th class.

28035. 14th class; Kern. Counties containing a population of 300,000 and under 370,000 are counties of the 14th class.

28036. 15th class; San Joaquin. Counties containing a population of 290,000 and under 300,000 are counties of the 15th class.

28037. 16th class; Santa Barbara. Counties containing a population of 260,000 and under 290,000 are counties of the 16th class.

28038. 17th class; Monterey. Counties containing a population of 250,000 and under 260,000 are counties of the 17th class.

28039. 18th class; Marin. Counties containing a population of 205,000 and under 250,000 are counties of the 18th class.

28040. 19th class; Sonoma. Counties containing a population of 200,000 and under 205,000 are counties of the 19th class.

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28041. 20th class; Stanislaus. Counties containing a population of 190,000 and under 200,000 are counties of the 20th class.

28042. 21st class; Tulare. Counties containing a population of 185,000 and under 190,000 are counties of the 21st class.

28043. 22nd class; Solano. Counties containing a population of 160,000 and under 185,000 are counties of the 22nd class.

28044. 23rd class; Santa Cruz. Counties containing a population of 120,000 and under 160,000 are counties of the 23rd class.

28045. 24th class; San Luis Obispo. Counties containing a population of 105,000 and under 120,000 are counties of the 24th class.

28046. 25th class; Merced. Counties containing a population of 103,000 and under 105,000 are counties of the 25th class.

28047. 26th class; Butte. Counties containing a population of 100,000 and under 103,000 are counties of the 26th class.

28048. 27th class; Humboldt. Counties containing a population of 95,000 and under 100,000 are counties of the 27th class.

28049. 28th class; Yolo. Counties containing a population of 90,000 and under 95,000 are counties of the 28th class.

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28050. 29th class; Napa. Counties containing a population of 78,000 and under 90,000 are counties of the 29th class.

28051. 30th class; Shasta. Counties containing a population of 77,500 and under 78,000 are counties of the 30th class.

28052. 31st class; Placer. Counties containing a population of 77,000 and under 77,500 are counties of the 31st class.

28053. 32nd class; Imperial. Counties containing a population of 70,000 and under 77,000 are counties of the 32nd class.

28054. 33rd class; Kings. Counties containing a population of 60,000 and under 70,000 are counties of the 33rd class.

28055. 34th class; Mendocino. Counties containing a population of 50,000 and under 60,000 are counties of the 34th class.

28056. 35th class; Yuba. Counties containing a population of 44,000 and under 50,000 are counties of the 35th class.

28057. 36th class; El Dorado. Counties containing a population of 42,000 and under 44,000 are counties of the 36th class.

28058. 37th class; Sutter. Counties containing a population of 41,800 and under 42,000 are counties of the 37th class.

28059. 38th class; Madera. Counties containing a population of 40,000 and under 41,800 are counties of the 38th class.

28060. 39th class; Siskiyou. Counties containing a population of 30,000 and under 40,000 are counties of the 39th class.

28061. 40th class; Tehama. Counties containing a population of 28,000 and under 30,000 are counties of the 40th class.

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28062. 41st class; Nevada. Counties containing a population of 24,000 and under 28,000 are counties of the 41st class.

28063. 42nd class; Tuolumne. Counties containing a population of 20,000 and under 24,000 are counties of the 42nd class.

28064. 43rd class; Lake. Counties containing a population of 19,000 and under 20,000 are counties of the 43rd class.

28065. 44th class; San Benito. Counties containing a population of 18,000 and under 19,000 are counties of the 44th class.

28066. 45th class; Glenn. Counties containing a population of 17,000 and under 18,000 are counties of the 45th class.

28067. 46th class; Inyo. Counties containing a population of 15,000 and under 17,000 are counties of the 46th class.

28068. 47th class; Lassen. Counties containing a population of 14,600 and under 15,000 are counties of the 47th class.

28069. 48th class; Del Norte. Counties containing a population of 14,000 and under 14,600 are counties of the 48th class.

28070. 49th class; Calaveras. Counties containing a population of 13,000 and under 14,000 are counties of the 49th class.

28071. 50th class; Colusa. Counties containing a population of 12,000 and under 13,000 are counties of the 50th class.

28072. 51st class; Amador. Counties containing a population of 11,800 and under 12,000 are counties of the 51st class.

28073. 52nd class; Plumas. Counties containing a population of 11,500 and under 11,800 are counties of the 52nd class.

28074. 53rd class; Trinity. Counties containing a population of 7,500 and under 11,500 are counties of the 53rd class.

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28075. 54th class; Modoc. Counties containing a population of 7,000 and under 7,500 are counties of the 54th class.

28076. 55th class; Mariposa. Counties containing a population of 6,000 and under 7,000 are counties of the 55th class.

28077. 56th class; Mono. Counties containing a population of 4,000 and under 6,000 are counties of the 56th class.

28078. 57th class; Sierra. Counties containing a population of 2,000 and under 4,000 are counties of the 57th class.

28079. 58th class; Alpine. Counties containing a population of less than 1,000 are counties of the fifty-eighth class.

28085. Class changes. Whenever a new federal census is taken, the counties are not by operation of law reclassified under such census, but remain in the old classification until reclassified by the Legislature.

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