Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Government Code Provisions
Provisions Relating to Property Tax Relief
DIVISION 4. FISCAL AFFAIRS
PART 1. FUNDS FOR SUBVENTIONS
Table of Contents
CHAPTER 1. Appropriations | (View entire chapter)
- 16100 Appropriation
- 16100.6 Payment
- 16101 Purpose
- 16101.5 "Assessed value"; assessment ratios and tax rates
CHAPTER 1.5. Personal Property Subventions [Repealed]
CHAPTER 1.5. Special Supplemental Subventions | (View entire chapter)
- 16110 Purpose
- 16111 Allocations to cities, multicounty special districts, and redevelopment agencies
- 16111.5 Allocations to nonenterprise special districts
- 16112 Applications; payments; records
- 16112.5 Payments to redevelopment agencies
- 16112.7 Allocations to redevelopment agencies
- 16113 "Multicounty special district"
CHAPTER 2. Homeowners' Property Tax Exemption | (View entire chapter)
CHAPTER 2.5. Transfers to the State School Fund | (View entire chapter)
CHAPTER 3. Open-Space Subventions | (View entire chapter)
- 16140 Appropriation
- 16141 Purpose
- 16142 Payment
- 16142 Payment
- 16142.1 Farmland security zones
- 16142.1 Farmland security zones
- 16142.5 Payment; limitation
- 16143 Open-space land
- 16144 Reports
- 16145 Use of funds
- 16146 Determination of ineligibility
- 16147 Action by Attorney General
- 16148 2010-11 fiscal year appropriation
- 16149 Determination and report of open-space adjustment [Repealed]
- 16150 Maximum assistance to school districts [Repealed]
- 16151 Apportionment [Repealed]
- 16152 Limitation [Repealed]
- 16153 Maximum amount of allowable disbursement [Repealed]
- 16154 Report of additional information
CHAPTER 4. In-Lieu Property Tax Relief for Recipients of Public Assistance | (View entire chapter)
CHAPTER 5. [Repealed] | (View entire chapter)
CHAPTER 5. Payment of Postponed Property Taxes | (View entire chapter)
Article 1 Payments and Liens
- 16180 Amount of money available to pay postponed property taxes
- 16181 Controller to maintain records of all properties
- 16181.5 Possessory interests as real property
- 16182 Lien on real property for which taxes have been postponed
- 16183 Interest
- 16184 Reduction of obligation
- 16185 Subordination of lien
- 16186 Payment of postponed tax liability
- 16186.5 Refund of overpayment of postponed tax liability
- 16187 Foreclosure of lien
Article 2 Delinquency
Article 3 Enforcement and Foreclosure
- 16200 Actions by Controller to protect state's interest
- 16201 Additional actions available to Controller
- 16202 Additional actions available to Controller
Article 4 Impound Accounts
- 16210 Payment by reason of condemnation
- 16211 Rights of claimant to purchase new dwelling
- 16211.5 Rights of claimant to purchase new dwelling
- 16212 Treatment of drawn amount
- 16213 Transfer to general fund
- 16214 Moneys continually appropriated to Controller