Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Additional Government Code Provisions
Table of Contents
Provisions Relating to Public Pension and Retirement Plans
TITLE 1. GENERAL
DIVISION 7. MISCELLANEOUS
CHAPTER 21. Public Pension and Retirement Plans | (View entire chapter)
Provisions Relating to Consolidation of County Offices
TITLE 3. GOVERNMENT OF COUNTIES
DIVISION 2. OFFICERS
PART 1. OFFICERS GENERALLY
CHAPTER 1. County Officers | (View entire chapter)
CHAPTER 7. Consolidation of Offices | (View entire chapter)
- 24300 Consolidations authorized; term of office
- 24300.5 Ordinance consolidating offices of auditor, controller, treasurer, etc.
- 24301 Reconsolidation; separation
- 24302 Oath, bond, duties, and compensation
- 24303 Failure to consolidate offices
- 24304 Counties of thirteenth to fifty-seventh classes; consolidation of duties of county offices; combinations authorized
- 24304.1 Consolidation of offices; counties of the 11th class.
- 24304.2 Sonoma and Tulare Counties; consolidation of offices
- 24304.5 Consolidation of offices of assessor and recorder in counties of 18th class [Repealed]
- 24304.7 Consolidation of offices of assessor and recorder in counties of 42nd class [Repealed]
- 24305 Consolidation of budgets of consolidated offices
- 24306 Los Angeles County; consolidation of offices
- 24306.5 Consolidation of offices in counties over 1,350,000 and not over 1,420,000 population; qualifications; practice of profession or trade without license, etc.
- 24307 Los Angeles County; public buildings and facilities
- 24308 Consolidation of county government duties; standards and requirements
Provisions Relating to Officers
PART 2. BOARD OF SUPERVISORS
CHAPTER 1. Organization | (View entire chapter)
Article 6. Clerk of the Board
CHAPTER 4. Officers and Employees | (View entire chapter)
PART 3. OTHER OFFICERS
CHAPTER 4. Auditor | (View entire chapter)
Article 1. Duties Generally
Provisions Relating to Recording of Documents
CHAPTER 6. Recorder | (View entire chapter)
Article 3. Documents to Be Recorded
- 27279 Instrument
- 27279.1 Digitized images; San Bernardino and Orange Counties [Repealed]
- 27279.1 Digitized images; San Bernardino and Orange Counties
- 27279.2 State or federal government digitized images
- 27279.3 Recording digitized images; licensed companies [Repealed]
- 27279.3 Recording digitized images
- 27279.4 Electronic Recordation Task Force
- 27280 Instruments or judgments affecting title
- 27280.5 Requisite legible signatures on documents
- 27281 Grantee's certificate or resolution consenting to conveyance to governmental agency, etc.
- 27281.5 Conveyance restrictions
- 27282 Documents recorded without acknowledgment, etc.
- 27283 Effect of prior record of notices of location of mining claims
- 27284 Office in which affidavits relating to mining claims recorded
- 27285 Federal land grants, etc., recordable without acknowledgment; constructive notice
- 27286 Recordation of transcript of lost, etc., letters patent; effect
- 27287 Instruments subject to requirement of acknowledgment of execution, etc., before recordation
- 27288 Party required to execute and acknowledge or prove agreement, etc., affecting interest in real property
- 27288.1 Information required in recorded documents
- 27288.2 Certified resolution establishing historical resources designation
- 27289 Signing notice required to be recorded
- 27290 Deposit or photographing instrument established by proof of handwriting
- 27291 Recording in lieu of filing
- 27293 Recording instruments not in English language; certification, and fee therefor; notice, etc.
- 27294 Endorsement of fee on instrument
- 27295 Recording contract for transfer and redevelopment plan as to realty acquired by municipality or redevelopment agency
- 27296 Recorder's monthly statistical report of documents filed and recorded
- 27297 Certificate respecting costs of abatement of nuisance
- 27297.5 Notice of recordation of involuntary lien
- 27297.6 Los Angeles County notification of recordation; Assessor's Identification Number
- 27297.7 Riverside County notification of recordation; Assessor's Identification Number
Article 3.5. Social Security Number Truncation Program
- 27300 Definitions
- 27301 Implementation; procedures
- 27302 Truncation; compliance efforts
- 27303 Disclosure
- 27303.5 Disclosure
- 27304 Authorization to use funds
- 27305 Annual report
Article 4. Recording
Provisions Relating to Assessors
CHAPTER 8. Assessors | (View entire chapter)
- 27420 Annual report to State Board of Equalization [Repealed]
- 27421 Request for estimate of assessed valuation
- 27422 Limitation on other offices held by assessor
- 27423 Determination of average annual assessed value attributable to timber
PART 5 SALARIES
CHAPTER 2. Classification of Counties | (View entire chapter)
- 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
Provisions Relating to Local Tax Levy
DIVISION 3. FINANCIAL PROVISIONS
CHAPTER 1. Budget And Tax Levy | (View entire chapter)
Article 5. Tax Levy
- 29100 Designation of rate
- 29100.1 Day for determination on Saturday or holiday [Repealed]
- 29100.5 Disregard of business inventory exemption [Repealed]
- 29100.6 County report re homeowners' exemption
- 29100.7 City report re homeowners' exemption [Repealed]
- 29101 Tax limits
- 29102 Authority and duties of board
- 29103 Calculation of tax rates
- 29104 Fraction rates
- 29105 Tax rate legal limit [Repealed]
- 29106 Resolution fixing tax rates
- 29107 Tax rates for property
- 29108 Final budget to Controller [Repealed]
- 29109 Tax rates statement to Controller
Provisions Relating to Tax Levying and Collection Procedures for Counties
CHAPTER 9. Tax Levying and Collection Procedures for Counties | (View entire chapter)
- 30300 Instructions to tax collectors
- 30301 Levying and collecting procedures
- 30302 Committee on collecting procedures
Provisions Relating to Employment of Special Counsel for Assessor
DIVISION 4. EMPLOYEES
PART 1. GENERAL
Employment of Special Counsel for Assessor | (View entire chapter)
Provisions Relating to County Employees' Retirement
PART 3. RETIREMENT SYSTEMS
CHAPTER 3. County Employees Retirement Law of 1937 | (View entire chapter)
Article 1. General
- 31452 Retirement allowances exempt from taxation
- 31452.5 Deduction from retirement allowance
- 31452.7 Retirement allowance upon member's death
Provisions Relating to Voter-Approved Special Taxes
TITLE 5. LOCAL AGENCIES
DIVISION 1. CITIES AND COUNTIES
PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES
CHAPTER 1. General | (View entire chapter)
Article 3.5. Voter-Approved Special Taxes
- 50075 Authority to impose special taxes
- 50075.1 Accountability measures for local special taxes
- 50075.3 Annual report
- 50075.5 Definition of local agency and special district
- 50076 "Special tax" does not include fees
- 50076.5 Development fees [Renumbered]
- 50077 Procedures
- 50077.5 Judicial review
Provisions Relating to Historical Property Contracts
Historical Property Contracts | (View entire chapter)
Article 12. Historical Property Contracts
- 50280 Application
- 50280.1 Qualified historical property
- 50281 Contract provisions
- 50281.1 Fee requirements
- 50282 Automatic renewal or notice of nonrenewal
- 50283 Removal of property from historic zone [Repealed]
- 50284 Cancellation of contract
- 50285 Notice of cancellation and hearing
- 50286 Cancellation fee
- 50287 Court action as alternative to cancellation
- 50288 Acquisition by eminent domain
- 50289 Property under contract annexed to city
- 50290 Consultation by local agencies and owners
Provisions Relating to the Open-Space Easements
CHAPTER 6.5. Open-Space Easements | (View entire chapter)
- 51050 Authority to accept
- 51051 Definitions
- 51053 Minimum term
- 51054 Extraction of natural resources
- 51055 Effective date
- 51056 Resolution
- 51057 Planning department report
- 51058 Violating easement
- 51059 File copy with assessor
- 51060 Extensions of easement
- 51061 Abandonment of easement; assessor valuation
- 51062 Recording abandonment
- 51063 Condemnation
- 51064 Enforceably restricted
- 51065 Other rights and powers to acquire easements
Provisions Relating to the Open-Space Easement Act of 1974
CHAPTER 6.6. Open-Space Easements | (View entire chapter)
Article 1. Declaration
- 51070 Legislative intent
- 51071 Legislative finding
- 51072 Legislative declaration
- 51073 Additional legislative declaration
Article 2. Definitions
Article 3. General Provisions
- 51080 Authority of county or city to accept grant of easement
- 51081 Effect of acceptance
- 51082 Contents of deed or other instrument
- 51083 Manner of acceptance of deed or other instrument
- 51083.5 Effective date of grant of easement to nonprofit corporation
- 51084 Finding of consistency with general plan and public interest; conditions; conclusiveness of resolution
- 51085 Referral to planning department or planning commission; report
- 51086 Injunction against construction or activity violating easement; building permit violating easement; retention of right of eminent domain
- 51087 Recording with county recorder and county assessor
Article 4. Termination of an Open-Space Easement
- 51090 Nonrenewal or abandonment
- 51091 Notice of nonrenewal
- 51092 Effect of notice on existing easement
- 51093 Petition for abandonment; approval subject to conditions precedent
- 51094 Effect of abandonment resolution on existing easement
Article 5. Eminent Domain and Other Provisions
- 51095 Condemnation; termination of easement
- 51096 Assessment as open-space lands
- 51097 Continuation of other powers to acquire easements and rights
Provisions Relating to Financial Affairs
DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES
PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES
CHAPTER 4. Financial Affairs | (View entire chapter)
Article 13.5. Payment and Apportionment of Special Assessment Liens
- 53938 "Transaction"
- 53938.5 Property acquired by a public entity
- 53939 Portion of property acquired; apportionment of lien
Provisions Relating to the Filing of Statements on the Creation of a New District or a Change in a District's Boundary
CHAPTER 8. Boundaries | (View entire chapter)
- 54900 Statement; filing required
- 54900.1 Tax or assessment levying authority
- 54901 Contents
- 54902 Time for filing
- 54902.1 Untimely filing
- 54902.2 Election to become revenue district
- 54902.5 Schedule of fees
- 54903 Failure to file
- 54903.1 Filing with Superintendent of Public Instruction
- 54904 Nonapplication of chapter
- 54905 Nonapplication of chapter
- 54906 Nonapplication of chapter
- 54914 Municipal sewer assessment districts [Repealed]
- 54915 Fire protection districts
- 54915.5 Fire protection districts
- 54916 County service areas for park, recreation or parkway facilities [Repealed]
- 54916.5 County service areas for fire protection and emergency medical services
- 54917 County street lighting maintenance districts [Repealed]
- 54918 County service areas for construction of swimming pools [Repealed]
- 54919 County service areas for sewer maintenance [Repealed]
- 54920 Annexation to county sewer maintenance district [Repealed]
- 54921 School districts [Repealed]
- 54922 Recreation and park districts [Repealed]
Provisions Relating to Proposals for Incorporation
TITLE 5. LOCAL AGENCIES
DIVISION 12. CITIES, COUNTIES, AND OTHER AGENCIES
PART 3. COMMISSION PROCEEDINGS FOR A CHANGE OF ORGANIZATION OR REORGANIZATION
CHAPTER 5. Commission Proceedings | (View entire chapter)
- 56827.5 Consideration of conflicting proposals [Repealed]
- 56833.3 Request for fiscal review by Controller; procedures; report by Controller [Repealed]
- 56842.6 Provisional appropriations limit; permanent appropriations limit [Repealed]
- 56842.7 Change resulting in annexation of land subject to Williamson Act contract [Repealed]
- 56844.2 Williamson Act Rules and Regulations [Repealed]

