Property Taxes Law Guide – Revision 2013
 

A

AGRICULTURAL PRESERVES. See OPEN-SPACE LANDS.

AGRICULTURE

crops: definition, . . . 1:Rule 133

crops: exemption from taxation, . . . 1:XIII-3, 202

fairs: use of county-owned property, . . . 1:201.2

fruit and nut trees. See TREES.

implements of husbandry—

assessments—

legislative intent, . . . 1:410

location for assessment, . . . 1:412

owner statements, . . . 1:414

valuation determination, . . . 1:413

definition, . . . 1:411

laborers, agricultural: housing: open-space land valuations, . . . 1:428

preserves, agricultural. See OPEN-SPACE LANDS.

seed potatoes, . . . 1:234

AIRCRAFT AND AVIATION

Aerospace museums: displays: exemption from taxation, . . . 1:217.1

air taxis, . . . 1:1154, Rule 202

aircraft: definition, . . . 1:5303

aircraft of historical significance, . . . 1:220.5

airport operators and owners: aircraft statements, . . . 1:5366

allocation formula for assessments, . . . 1:Rule 202

assessment, . . . 1:5362–5367

certificated aircraft—

air taxis, . . . 1:1154

assessment allocation formula, . . . 1:1152, . . . Rule 202

assessment representative periods, . . . 1:1153

definition, . . . 1:1150

situs of aircraft, components, parts, etc., . . . 1:1151, . . . Rule 201

taxing agencies: jurisdiction, . . . 1:1155

taxing agencies: right to tax, . . . 1:1156

civil air patrol vehicles: license fee exemption, . . . 1:10787

collection of taxes, . . . 1:5392

components, parts, etc.: assessment, . . . 1:Rule 201

education and training organizations incorporated by Congress, . . . 1:213.6

flight time allocation, . . . 1:Rule 202

government-owned aircraft: exemption from taxation, . . . 1:5331, . . . 5332

historical aircraft exemption: affidavit, . . . 1:259.11

owners: aircraft make, model, and year statements, . . . 1:5365, . . . 5367

rate of tax, . . . 1:5391

repairs, aircraft in state solely for: exemption from taxation, . . . 1:220

revenues from taxes: distribution, . . . 1:5451–5456

situs for assessment purposes, . . . 1:Rule 202, . . . 205

standards and guides: BOE, . . . 1:5364

ANATOMICAL GIFTS

exemption from taxation, . . . 1:33

ANIMALS

exemption from taxation, . . . 1:224, . . . Rule 134

livestock, migratory: assessments, . . . 1:990

pets, . . . 1:224, . . . Rule 134

production of food and fiber, . . . Rule 135

APPRAISAL COMMISSIONS

contracts, private: prohibitions, . . . 1:1720

employees: qualifications, . . . 1:1717.1

equalization of assessments: furtherance of county board power, . . . 1:1718

expenses, . . . 1:1719

membership, . . . 1:1716

scope of provisions, . . . 1:1721

technical assistants: employment, . . . 1:1717

APPRAISERS

certification, permanent, . . . 1:670, . . . Rule 283

certification, temporary, . . . 1:673, . . . Rule 282

definition, . . . 1:Rule 281

employee evaluations, . . . 1:5907

financial interests: disclosure, . . . 1:672

training requirements, . . . 1:671

AQUEDUCTS

assessment, . . . 1:XIII-19

ARMED FORCES

personnel: exemption from taxation, . . . 1:XIII-3

veterans. See VETERANS.

ARTS AND ARTISTS

definitions, . . . 1:217

gallery displays: exemption from taxation, . . . 1:217

Huntington library and art gallery: exemption from taxation, . . . 1:XIII-4, . . . 203.5

works of art: assessments, . . . 1:986

works of art: exemption from taxation, . . . 1:217

ASSESSMENT APPEALS BOARDS, COUNTY

additional boards, . . . 1:1626.1

chairman, . . . 1:Rule 310

clerks: duties, etc., . . . 1:1628

creation, etc., . . . 1:XIII-16, . . . 1620

definition, . . . 1:Rule 301

discontinuance, . . . 1:1626

enforceably restricted land, . . . 1:1630

false statements to board, . . . 1:1610.4

hearing officer recommendation, . . . 1:1641, . . . 1641.1

hearings—

applicants or agents: examination, . . . 1:Rule 316

applicants or agents: personal appearance, . . . 1:Rule 317

burden of proof on applicants, . . . 1:Rule 321

continuances, . . . 1:Rule 323

corporations as applicants: employee appearance as representative, . . . 1:Rule 317

decisions—

finality of decisions, . . . 1:Rule 326

notice of decisions, . . . 1:Rule 325

procedure, . . . 1:Rule 324

family member appearances, . . . 1:Rule 317

legal counsel representation, . . . 1:Rule 314

notice of hearings, . . . 1:1605.6, . . . Rule 307

procedure, . . . 1:Rule 313

recording or reporting, . . . 1:Rule 312

subpoenas, . . . 1:Rule 322

legal counsel, . . . 2:Gov. 31000.7

meeting dates in counties of more than 4,000,000, . . . 1:Rule 309

members—

alternates, . . . 1:1622.5

appointment, . . . 1:1622.1

conflicts of interest, . . . 1:1612.5, . . . 1624.2, . . . 1624.3

county board of supervisors members, . . . 1:1622.2

disqualification, . . . 1:1624.1, . . . Rule 308.5

eligibility, . . . 1:1624

equalization applications, . . . 1:1622.6, . . . Rule 308.6

mandatory training, . . . 1:1624.01, . . . 1624.02

objection to member, . . . 1:1624.4, . . . 1641.2

removal, . . . 1:1625

replacements, . . . 1:1623.1

selection, . . . 1:1622

term of office, . . . 1:1623

number of boards per county, . . . 1:1621

postponements, . . . 1:Rule 323

prehearing conference, . . . 1:Rule 305.2

property valuations: procedures, . . . 1:1609.8

quorum and vote requirements, . . . 1:Rule 311

roll changes and assessments by assessor, . . . 1:1613

rolls: inspection, . . . 1:1602

training, . . . 1:1624, . . . 1624.02

unitary mining and mineral property, . . . 1642–1645.5

ASSESSMENT HEARING OFFICERS

appointments, . . . 1:1636

assessed value recommendations, . . . 1:1641, . . . 1641.1

hearings—

conduct and report, . . . 1:1639

conflict of interest, . . . 1:1636.2, . . . 1636.5

procedure, . . . 1:1637

representatives of assessors and assessees, . . . 1:1638

ASSESSMENTS

assessee: definition, . . . 1:23

assessing agencies where property is situated, assessment by, . . . 1:404

base year values. See VALUATIONS.

bridges, toll, . . . 1:985

business records, . . . 1:997

canals and ditches, . . . 1:XIII-19

cancellations, . . . 2:4988, . . . 4990

change in assessments: application procedure, . . . 1:Rule 305, . . . 306

computers: basic operational programs, . . . 1:995.2

computers: program storage media, . . . 1:995, . . . Rule 152

cultivated and uncultivated land, . . . 1:402

damaged or destroyed property, . . . 1:XIII-15, . . . 170, . . . 2:Gov. 43006, . . . 43007, . . . 43013

decedents' estates, . . . 1:982, . . . 982.1

disabled veterans' exemptions. See VETERANS.

electrical corporation property, . . . 1:XIII-19

entrepreneurial profit, . . . 1:401.6

equalization, state board of. See EQUALIZATION, STATE BOARD OF.

errors in, . . . 2:4833

escape assessments. See ESCAPE ASSESSMENTS.

estates of decedents, . . . 1:982, . . . 982.1

estimates: failure to furnish information to assessor, . . . 1:501

estimates: unknown or absent owner, . . . 1:460

findings of fact requests: procedure, . . . 1:Rule 308

fixtures and personal property, . . . 1:760

floating homes, . . . 1:229

flumes, . . . 1:XIII-19

fraudulent acts or collusion to escape, . . . 1:504

full value, assessment at, . . . 1:401

gas corporation property, . . . 1:XIII-19

golf courses and substances within, . . . 1:XIII-10

historical property, . . . 1:XIII-8

illegal or unconstitutional methods: declaratory relief, . . . 2:4808

implements of husbandry—

definition, . . . 1:411

legislative intent, . . . 1:410

location, . . . 1:412

owner statements, . . . 1:414

valuation determination, . . . 1:413

improper assessment practices for 1978–79 fiscal year: exemption from penalties, . . . 2:Stats. 1979, Ch.1196

improvements—

assessment to other than owner of land, . . . 2:2188.1

destruction without fault of owner: reassessment, . . . 2:Gov. 43007

exempt land, improvements on, . . . 1:609

ownership separate from land, . . . 2:2188.2

procedure, . . . 1:608

separate assessments for land and improvements, . . . 1:XIII-13, . . . 607

information exchanges, . . . 1:Rule 305.1

information, refusal to give to assessor: penalties, . . . 1:462, . . . 468

intercounty pipeline right-of-way, . . . 1:401.8

Inyo county, local government property within, . . . 1:XIII-11

land use restriction: consideration, . . . 1:402.1

lien date value, assessments according to, . . . 1:401.3

lists, corrected, . . . 2:Gov. 43067

litigation, property in, . . . 1:983

livestock, migratory, . . . 1:990

local government property, . . . 1:XIII-11, . . . 987

location of property: assessment where situated, . . . 1:XIII-14

Mono county, local government property within, . . . 1:XIII-11

motion pictures, . . . 1:988

notice of, . . . 1:75.30–75.32

open-space lands, . . . 1:XIII-8

owners, absent or unknown, . . . 1:460, . . . 611

owner's name, mistake in: assessment or tax sale invalidity, . . . 1:613

owner's representatives, . . . 1:612

parcels: combining into single assessment: prohibition, . . . 1:455

pawnbrokers in possession of unredeemed pledged goods, . . . 1:989

personal property: concealment, removal, etc. to evade taxation, . . . 1:502, . . . 504

personal property: notice of value and ratio used, . . . 1:619.2

planned developments, . . . 2:2188.5

public utility property, . . . 1:XIII-19

railroad cars, private. See PRIVATE RAILROAD CAR TAX.

railway property, . . . 1:XIII-19

ratio, . . . 1:XIII-3.5, . . . 205.1

reassessments—

city taxes: damaged or destroyed property, . . . 2:Gov. 43006, . . . 43007, . . . 43013

corrections, petitions for—

filing, . . . 1:747

hearings, . . . 1:748, . . . 749

decisions, . . . 1:744

hearings, . . . 1:742, . . . 743

roll, placement on, . . . 1:745

unitary or nonunitary property reassessments, . . . 1:741

unitary property: allocated assessed values, . . . 1:746

restrictive covenants or restrictions: consideration, . . . 1:402.3

revenue districts, land in multiple, . . . 1:606

rolls—See ROLLS

supplemental rolls—see SUPPLEMENTAL ROLL

unsecured rolls—see UNSECURED ROLL

single-family dwellings, . . . 1:XIII-9, . . . 167, . . . 401.4

soft drink containers, returnable, . . . 1:996

special assessments—

definition, . . . 1:11403, . . . 38202

state-assessed property: ratio of assessment, . . . 1:722

subsidy payments: nonconsideration as income, . . . 1:402.9

supplemental assessments—see SUPPLEMENTAL ASSESSMENTS

system, . . . 2:Gov. 43000

tax-defaulted property, . . . 1:614

tax-exempt real estate: possessory interest, . . . 2:2190

tax-sold property, . . . 1:406

taxable property, assessment of, . . . 1:405

telegraph property, . . . 1:XIII-19

telephone company property, . . . 1:XIII-19

timeshare estates, . . . 1:998, . . . 2:2188.8, . . . 2188.9

toll bridges, . . . 1:985

uniformity, . . . 1:169

unpatented land, . . . 1:403

valuations. See VALUATIONS.

vehicles: steel-wheeled, track-laying equipment, and rubber-tired equipment, . . . 1:994

water distribution systems, . . . 2:2189.6

water ditches, . . . 1:984

year, assessment: definition, . . . 1:118

ASSESSORS, COUNTY

affidavits by county residents re property ownership, . . . 1:453

appraisal commission: membership, . . . 1:1716

appraisal of property to substantiate judgment of its value, . . . 1:405.5

change in ownership documents, . . . 1:255.7

change in ownership: new base year values: notices, . . . 1:75.31

church property tax exemption claims, . . . 1:256, . . . 257, . . . 257.1

complaints by taxpayers, . . . 1:1362

conflicts of interest provisions, . . . 1:1365

declaratory relief action by, . . . 1:538, . . . 2:5152

definition, . . . 1:128, . . . Rule 301

document and record fee collection, . . . 1:162

documents: destruction, . . . 1:465

equalization, county boards of: hearings: attendance, . . . 1:1610.2

estimates of assessed valuation for local taxing jurisdictions, . . . 2:Gov. 27421

estimates: unknown or absent owner, . . . 1:460

exemption claims: enrollment of property, . . . 1:272

homeowners' property tax exemption: claims, . . . 1:218.5, . . . 255.1–255.8

homeowners' property tax exemption: valuation assessment and report, . . . 1:1367

implements of husbandry: valuation, . . . 1:413

information: fees for developing and providing, . . . 1:409

information, refusal to give to assessor: penalties, . . . 1:462, . . . 468

interest in property: list of transfers, . . . 1:408.1

legal counsel, . . . 2:Gov. 31000.6, . . . 31000.7

liability, . . . 1:1361

livestock assessments: stock prorating, . . . 1:990

local rolls—

affidavit subscription upon completion, . . . 1:616

delivery to auditor upon completion, . . . 1:617

index preparation, . . . 1:615

notification of assessment amount, . . . 1:619, . . . 621

negligence: liability, etc., . . . 1:1361–1364

new construction: completion notice, . . . 1:75.12

new construction: new base year values: notices, . . . 1:75.31

office equipment: furnishing, etc., . . . 1:1251–1256

office holding: limitations, . . . 2:Gov. 27422

official acts: time extension, . . . 1:155

penalty assessment procedure, . . . 1:505

property statement information reporting, . . . 1:831

property statements: furnishing, alteration, etc., . . . 1:Rule 171

racehorse taxation, . . . 1:Rule 1045

records: disclosure requirements, . . . 1:408, . . . 408.2

records: inspection by taxing agency representative, . . . 1:646

rolls—

changes at direction of county boards of equalization, . . . 1:1613

completion: affidavits, . . . 1:616

failure to complete: civil penalties, . . . 1:1366

statistical statements: transmittal to board, . . . 1:407

taxable property, assessment of, . . . 1:405

timber, determination of average assessed value attributable to, . . . 2:Gov. 27423

timber yield tax: access to records, . . . 1:38706

training, advice, etc., from state board of equalization, . . . 2:Gov. 15606, . . . 15606.5–15608

unsecured property assessment records: delivery to tax collector, . . . 2:2909.1

AUDITOR, STATE

official acts: time extension, . . . 1:155.3

AUDITORS, COUNTY

ad valorem property tax levy: report, . . . 2:2237.2, . . . 2237.3, . . . 2237.4

change in ownership: increased assessment revenues: allocations, . . . 1:75.60–75.72

change in ownership: supplemental billing notice, . . . 1:75.30

city incorporation: property tax revenue allocation: assignments and adjustments, . . . 1:99

computation of taxes, . . . 2:2152, . . . 2152.5

definition, . . . 1:286, . . . Rule 301

district formation: property tax revenue allocation: assignments and adjustments, . . . 1:99

document and record fee collection, . . . 1:162

entry of taxes, . . . 2:2152

homeowners' exemption: annual report, . . . 2:Gov. 29100.6

local rolls: entry of totals, . . . 1:1646

local taxing agency reimbursements for revenue losses from incorrectly allowed exemptions: controller notification, . . . 1:536

new construction: increased assessment revenues: allocations, . . . 1:75.60–75.72

new construction: supplemental billing notice, . . . 1:75.30

property tax revenue allocations. See PROPERTY TAX REVENUE ALLOCATIONS.

racehorse taxation—

allocations, . . . 1:5790

responsibilities re, . . . 1:Rule 1045

transfer of taxes, . . . 1:5783

reimbursements for tax exemptions: claim filing, . . . 2:2229

revenues, disputed: impoundment and release, . . . 2:Gov. 26906.1

rolls: correction, . . . 1:1646.1

secured roll: delivery to tax collector, . . . 2:2601, . . . 2603

supplemental assessments: computation, . . . 1:75.41

supplemental assessments: transmittal to auditor, . . . 1:75.40

tax increment allocation, annual, 96.5

timber tax fund allocations, distribution of, . . . 1:38905.1

unsecured roll: transmission to tax collector, . . . 1:1651

valuation statements—

contents, . . . 1:1648

duplicates: preparation, . . . 1:1647

transmission to controller and board of supervisors, . . . 1:1649, . . . 1650

vehicle license fees—

deposit of license fees, . . . 1:11003.1

AUDITS

business property of three hundred thousand dollars full value, . . . 1:469

farming, . . . 1:Rule 192

mandatory audits, . . . 1:Rule 192

purpose, procedure, etc., . . . 1:Rule 191

scope of audit, . . . 1:Rule 193

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B

BANK AND CORPORATION TAX LAW

imposition, etc., . . . 1:23181–23183

BANKS AND BANKING

public moneys: deposit by legislature, . . . 1:XI-11

taxation of banks, . . . 1:XIII-27, . . . 23181–23183

BASE YEAR VALUES

adjustments, . . . 1:51

appeals, . . . 1:80

errors and omissions in determination of, . . . 1:51.5

fruit, nut trees, and grapevines, . . . 1:53

golf courses, . . . 1:52

manufactured homes—

definition for purposes of, . . . 1:5802

entry on roll, . . . 1:5812

newly constructed, . . . 1:5825

new base year values—

actual physical new construction, . . . 1:75.10

change in ownership: adjustment by inflation factor, . . . 1:75.18

definition, . . . 1:75.8

determinations: notices, . . . 1:75.31

new construction: adjustment by inflation factor, . . . 1:75.18

new construction, . . . 1:71

1975 base value, base values other than, . . . 1:81

presumptions, . . . 1:Rule 305.5

property purchases or ownership changes after 1975 lien date, . . . 1:50

reduction: refund, . . . 2:5096.8

restricted property, . . . 1:52

timberland, . . . 1:52

transfers

disasters, . . . 1:69, . . . 69.3

disabled persons, . . . 1:69.5

eminent domain, . . . 1:68, . . . Rule 462.500

environmental contamination, . . . 1:69.4

persons over 55 years of age, . . . 1:69.5

BEVERAGES

soft drink returnable containers: assessments, . . . 1:996

BINGO

veterans organizations: exemption from taxation, . . . 1:215.2

BIRDS

migratory birds, federal property used for protection of, . . . 1:254.2

BLIND AND VISUALLY HANDICAPPED PERSONS

vendors: stock in trade: exemption from taxation, . . . 1:216

BLOOD, BLOOD TESTS, ETC.

exemption from taxation, . . . 1:33

BONDS

exemption from taxation, . . . 1:XIII-3, . . . 208, . . . 212

interest: income taxation, . . . 1:XIII-26

state and local government obligations, . . . 1:XIIIB-7

BRIDGES

toll bridges: assessments, . . . 1:985

BUDGETS, STATE

sales and use tax exemptions: appropriation to reimburse local agencies, . . . 2:2230

state mandated costs: reimbursement, . . . 2:2233

BUILDINGS

demolition or razing for welfare exemption purposes, . . . 1:214.2

educational uses: higher education: exemption from taxation, . . . 1:XIII-3, . . . XIII-5

permits: transmittal to county assessor, . . . 1:72

BUSINESS

inaccurate statements or reports: escape assessments, . . . 1:531.4

inventories: exemption from taxation, . . . 1:219, . . . 531.5, . . . Rule 133

money kept on hand: exemption from taxation, . . . 1:212

property of two hundred thousand dollars full value: audits, . . . 1:469

records: assessments, . . . 1:997

records of property: availability to assessor, . . . 1:470

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C

CALIFORNIA, STATE OF

boundary changes: taxation of affected property, . . . 1:XIII-23

government spending limitation, . . . 1:XIIIB1-11

CANALS, DITCHES, ETC.

assessment, . . . 1:XIII-19

CANCELLATIONS

amounts so small as not to justify cost of collection, . . . 2:4986.8

assessment by more than one county, . . . 2:4988

assessment by same taxing agency more than once for same year, . . . 2:4990

assessor errors, . . . 2:4985

auditor duties: transfer to tax collector, . . . 2:4985.1

auditor errors, . . . 2:4985

bond foreclosures: uncollected taxes, penalties, etc., . . . 2:4986.3

certification, . . . 2:4990

city taxes, . . . 2:4986.2

corrections decreasing assessment, . . . 2:4986

default, declaration or notice of: notice to controller, . . . 2:4803

delinquent taxes: penalties, charges, etc., . . . 2:4985.2, . . . 2:4985.3

enforcement of tax collection, . . . 2:4948

erroneously or illegally charged taxes, penalties, etc., . . . 2:4986

escheated property, . . . 2:4986.6

exempt property, . . . 2:4987, . . . 5081–5091

foreign diplomatic property based to tax-exempt foundation: cancellation of local taxes, . . . 2:Stats. 1980, Ch. 937

lands, public: cancellation on application of property owner, . . . 2:5061–5064

lands, public: cancellation on application of state lands commission, . . . 2:5026–5029

liens, . . . 2:4840

multiple levy of taxes, penalties, etc., . . . 2:4986

notice to last assessee, . . . 2:4946, . . . 4947

payment credited to wrong property, . . . 2:4911–4916

property not in existence on lien date, . . . 2:4986

public agencies, property acquired by, . . . 2:4986

quiet title suites, . . . 2:4990.3

redemption certificates: notice to controller, . . . 2:4803

redemption, incorrect application of payment on, . . . 2:4920–4925

state—

deeds to state, erroneous, . . . 2:4992

property distributed to state, . . . 2:4986.5

state-assessed property, . . . 2:5011–5014

tax collector errors, . . . 2:4985

tax collector reports, . . . 2:4985.1

tax-defaulted property—

erroneous declaration of tax default, . . . 2:4991

power of sale, erroneous declaration of, . . . 2:4992

re declaration of tax default, erroneous, . . . 2:4839.1

tax liens on sixteenth or thirty-sixth section, . . . 2:5071–5073

vouchers, . . . 2:4912

CARGO CONTAINERS

exemption from taxation, . . . 1:232

CEMETERIES

exemption from taxation—

affidavits, contents, . . . 1:256.5

affidavits: filing, . . . 1:254

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 204, . . . Rule 132

property acquisition after lien date, . . . 1:271

supplemental assessments, . . . 1:75.21

CHANGE IN OWNERSHIP

base-year value transfers

disasters, . . . 1:69, . . . 69.3

disabled persons, . . . 1:69.5

eminent domain, . . . 1:68, . . . Rule 462.500

persons over 55 years of age, . . . 1:69.5

collective investment fund, financial instutitions, . . . 1:62, . . . Rule 462.240

cooperative housing, . . . 1:61, . . . 62

common area, . . . 1:65.1

corporate reorganization, . . . 1:64

date of change in ownership, . . . 1:Rule 462.260

deeds

date of recordation presumption, . . . 1:462.260

names listed on deed, ownership presumption, . . . 1:Rule 462.200

reforming or correcting, . . . 1:62

definition, . . . 1:60

employee benefit plan, . . . 1:66, . . . Rule 462.240

foreclosures, . . . 1:Rule 462.120

grandparents and grandchildren, . . . 1:XIIIA-2, . . . 63.1

holding agreements, . . . 1:Rule 462.200

interspousal transfers, . . . 1:63, . . . Rule 462.220

joint tenancy interests, . . . 1:61, . . . 62, . . . 65, . . . Rule 462.040

original transferor, . . . 65

leases, . . . 1:61, . . . 62, . . . Rule 462.100

legal entity, . . . 1: Rule 462.180

control, . . . 1:64

interests in legal entitites, . . . 1:64

interests in real property, . . . 1:61

original coowner, . . . 1:64, . . . Rule 462.240

life estates and estates for years, . . . 1:61, . . . 62, . . . 63, . . . Rule 462.060

mineral production or extraction rights, . . . 1:61, . . . Rule 469

mobilehome parks, . . . 1:62.1, . . . 62.2

oil and gas production or extraction rights, . . . 1:61, . . . Rule 468

parents and children, . . . 1: XIIIA-2, . . . 63.1

partial interests,

exclude 5% or $10,000, . . . 1:65.1

partial reappraisal, . . . 1:65.1

tax increase not to be prorated to other owners, . . . 1:65.1

partnership, majority owner becomes sole owner, . . . 1:64

perfecting title, . . . 1:62, . . . Rule 462.240

possessory interests, . . . 1:61, . . . 62, . . . Rule 462.080

proportional interests maintained, . . . 1:62

purchase: definition, . . . 1:67

sale and leaseback, . . . 1:Rule 462.200

security transactions, . . . 1:Rule 462.200, . . . 462.240

tax delinquency transfers, . . . 1:Rule 462.140

tenancy-in-common interest, . . . 1:61, . . . 63, . . . Rule 462.020

partition, . . . 62

trustee subsitution, . . . 1:Rule 462.240

trusts, . . . 1:61, . . . 62, . . . Rule 462.160

CHARITABLE ORGANIZATIONS

exemption from taxation, . . . 1:XIII-4, . . . XIII-5

welfare exemption—

demolition of a building, . . . 1:214.2

facilities under construction, . . . 1:214.1

general provisions, . . . 1:214

schools of less than collegiate grade, . . . 1:214.5

30 years' use, . . . 1:214.3

CHURCHES

exemption from taxation—

affidavits—

annual filing requirements, . . . 1:254

contents, . . . 1:256, . . . 257

deadline for filing, . . . 1:255

buildings under construction, . . . 1:XIII-5

claims, late, . . . 1:270

eligibility, . . . 1:XIII-4

generally, . . . 1:XIII-3, . . . 206

lease or rental of property, . . . 1:206.2

notice of eligibility or noneligibility, . . . 1:257.1

parking areas, . . . 1:206.1

property acquisition after lien date, . . . 1:271

religious exemption, . . . 1:207

supplemental assessments, exemption from, . . . 1:75.21

welfare exemption—

demolition of buildings, . . . 1:214.2

eligibility requirements, . . . 1:214

facilities under construction, . . . 1:214.1

schools of less than collegiate grade, . . . 1:214.5

30 years' use, . . . 1:214.3

CITIES. See also LOCAL GOVERNMENTS.

alternative method of property taxation, . . . 2:Gov. 43090–43101

annexations effective March 18, 1980: assessments, etc., . . . 2:Stats. 1980, Ch. 450

assessed values, . . . 2:Gov. 43004.5

assessment lists, corrected, . . . 2:Gov. 43067

assessment system, . . . 2:Gov. 43000

auditor: definition, . . . 1:22

boundaries: creation or change, . . . 2:Gov. 54900–54903

claims against: procedure prescribed by legislature, . . . 1:XI-12

clerks: definition, . . . 1:95

deeds, tax, . . . 2:Gov. 43004

definition, . . . 1:14, . . . 95, . . . 2:2203, . . . Gov. 51075, . . . 51104, . . . 51201

equalization, . . . 2:Gov. 43065, . . . 43066

judgments for taxes: satisfaction, . . . 2:Gov. 43063

liens on property assessed, . . . 2:Gov. 43001–43003, . . . 43062, . . . 43063

newly incorporated city: determination of population, . . . 1:11005.3

payment of taxes: presumption, . . . 2:Gov. 43064

population estimates, . . . 2:2227

property: exemption from taxation, . . . 1:202

property owned by chartered city, . . . 1:201.3

rates of taxation, . . . 2:2262, . . . 2266.5, . . . 2280.1, . . . Gov. 43004.5

redemption of property sold for city taxes, . . . 2:Gov. 43061

sale of property for taxes or special assessments, . . . 2:Gov. 43005

sales and use taxes: exemptions: state reimbursement for revenue losses, . . . 2:2230

sales and use taxes: revenue apportionment contracts with counties and other cities, . . . 1:XIII-29

secured rolls, property on: copies of rolls: acquisition, . . . 1:647, . . . 649

special assessments: collection by county officer, . . . 2:Gov. 51800

special districts, city property tax payments to, . . . 2:Gov. 43073

special taxes, voter-approved, . . . 2:Gov. 50075–50077

storm and flood damaged property: waiver of penalty and interest, . . . 2:Gov. 43005.7

subventions, special supplemental, . . . 2:Gov. 16110–16113

tax—

effect as judgment, . . . 2:Gov. 43062

imposition for local purposes, . . . 1:XIII-24

rate of taxation, . . . 2:2262, . . . 2266.5, . . . 2280.1, . . . Gov. 43004.5, . . . Stats. 1974, Ch.507

special tax imposition, . . . 1:XIIIA-4

TEA formula: computation modification, . . . 1:98, . . . 98.01

transfers of city tax functions to counties, . . . 2:Gov. 51300–51335, . . . 51500–51521, . . . 51540–51562, . . . 51800

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

vehicle license fee allocations, . . . 11005–11005.6

COAST GUARD

personnel: exemption from taxation, . . . 1:XIII-3

COASTAL CONSERVANCY, STATE

agricultural land preservation project: report, . . . 2:Gov. 51297.5

COGSWELL POLYTECHNICAL COLLEGE

exemption from taxation, . . . 1:XIII-4, . . . 203.5

COLLEGES

definition, . . . 1:203

exemption from taxation—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:258

bookstores, . . . 1:203.1

buildings, land, and equipment, . . . 1:XIII-3, . . . XIII-5

claims, late, . . . 1:270

property acquisition after lien date, . . . 1:271

student bookstores, personal property owned or used by, . . . 1:203.1

supplemental assessments, exemption from, . . . 1:75.21

fire-fighting vehicles: license fee exemption, . . . 1:10786

nonprofit institutions: income tax exemption, . . . 1:XIII-26

COLLEGES, CALIFORNIA STATE UNIVERSITY

exemption from taxation—

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

personal property, . . . 1:202.5

leasing of property: tax reductions, . . . 1:202.2

leasing of property: welfare exemptions, . . . 1:214.6

supplemental assessments, exemption from, . . . 1:75.21

COLLEGES, UNIVERSITY OF CALIFORNIA. See UNIVERSITY OF CALIFORNIA.

COMMERCIAL COACHES

definition, . . . 2:H.S. 18001.8, . . . 18218

foundation systems, . . . 2:H.S. 18551

registration: cancellation, . . . 2:H.S. 18551

COMMISSION PROCEEDINGS

consideration of conflicting proposals, . . . 2:GOV. 56827.5

provisional appropriations limit, . . . 2:GOV. 56842.6

request for fiscal review by Controller, . . . 2:GOV. 56833.3

COMMUNITY APARTMENT PROJECTS

assessments, separate, . . . 2:2188.7

COMMUNITY COLLEGES, CALIFORNIA

ad valorem property taxes, . . . 1:93, . . . 2:2237

allocations: property valuations, . . . 2:Ed. 41203–41203.2, . . . 84200–84207

disputed revenues: impoundment, . . . 2:Ed. 14240

exemption from taxation, . . . 1:XIII-3, . . . 202, . . . 207

leasing of property: tax reductions, . . . 1:202.2

leasing of property: welfare exemptions, . . . 1:214.6

population estimates, . . . 2:2228.1

supplemental appropriations, . . . 2:Ed., 41203.7

supplemental assessments, exemption from, . . . 1:75.21

COMMUNITY REDEVELOPMENT

allocation of taxes, . . . 2:H.S. 33670, . . . 33670.5, . . . 33674–33677.5

base year assessment roll, . . . 2:H.S. 33328

boundary changes, . . . 2:H.S. 33328.3

boundary statement, . . . 2:H.S. 33327

disaster project law, . . . 2:H.S. 34000–34002

fee schedule for filing maps or statements, . . . 2:H.S. 33328.4

indebtedness allocation and payment for purpose of paying, . . . 2:H.S. 33678

leased property: taxation, . . . 2:H.S. 33673

leasing of property: notice to assessor, . . . 2:H.S. 33673.1

plans dedicated to religious, charitable, scientific, or hospital purposes: welfare exemption, . . . 1:214.13

pledge of portion of taxes, . . . 2:H.S. 33671

projects: taxation, . . . 1:XVI-16

property tax revenue allocation: redevelopment increment, . . . 1:96.4, . . . 1:96.6

resident ownership, . . . H.S. 2:18555

subventions, special supplemental, . . . 2:Gov. 16110–16113

taxes: definition, . . . 2:H.S. 33672

COMMUNITY SERVICES DISTRICTS, . . . 2:Stats. 1978, Ch. 728

COMPUTERS

basic operational programs: assessments, . . . 1:995.2

extended roll and abstract list data: retention, . . . 1:109.6

programs: storage media: assessments, . . . 1:995, . . . Rule 152

CONCLUSIVE PRESUMPTION. See PRESUMPTIONS.

CONDOMINIUMS

assessments, separate, . . . 2:2188.3, . . . 2188.6

CONFLICT OF INTEREST

board members, . . . 2:GOV. 15602

CONSERVATION, DEPARTMENT OF

agricultural preserve contract cancellation information: reports, . . . 2:Gov. 51207

permissible duties, . . . 2:Gov. 51206

CONSERVATION EASEMENTS. See OPEN-SPACE LANDS.

CONSOLIDATION OF COUNTY OFFICES

combinations authorized, . . . 2:Gov. 24300

consolidation of budgets, . . . 2:Gov. 24305

consolidation of public buildings, . . . 2:Gov. 24307

failure to consolidate offices, . . . 2:Gov. 24303

oath, bond, duties and compensation, . . . 2:Gov. 24302

ordinance consolidating offices of auditor, controller, treasurer, etc., . . . 2:Gov. 24300.5

qualifications of holders of offices, . . . 2:Gov. 24306

reconsolidation: separation, . . . 2:Gov. 24301

CONTRACTS

consultant, . . . 1:674

protest: record of filing, . . . 2:GOV. 51243.5

CONTROLLER, STATE

appointments—

county tax collecting procedures, committee on: members, . . . 2:Gov. 30302

county property tax revenue apportionments and allocations: audits, . . . 1:97

definition, . . . 1:21, . . . 163.5

equalization, board of: membership, . . . 1:XIII-17

official acts: time extension, . . . 1:155.3

powers, . . . 1:158

property taxation: additional rates: audits, etc., . . . 2:2271, . . . 2271.2, . . . 2274

state mandated local costs—

reimbursement, . . . 2:2229, . . . 2235, . . . 2237.3

tax collectors: instructions, advice, etc., . . . 2:Gov. 30300

tax-defaulted property: purchase by nonprofit organization: conditions of sale, etc., . . . 2:3795.5

tax levying and collecting procedures, . . . 2:Gov. 30301

tax rates: errors: notification of local agency, etc., . . . 2:2325.1

timber tax fund allocations, . . . 1:38905.1, . . . 38907

vehicle license fees—

allocations, . . . 1:11005

CORPORATIONS

cooperative housing: corporation stock transfers: change in ownership, . . . 1:61

cooperative housing: homeowners' exemption eligibility, . . . 1:Rule 135

income taxation, . . . 1:XIII-26

property records: inspection by assessor, . . . 2:Corp. 1506

stock purchases or transfers: change in ownership, . . . 1:64

taxation of, . . . 1:XIII-27

CORRECTIONS

assessee's errors, . . . 2:4831.5, . . . 4833

assessor's errors, . . . 2:4831, . . . 4833

auditor's errors, . . . 2:4832

board of equalization rolls—

assessee's errors, . . . 2:4876.5

board's errors, . . . 2:4876

entry of correction in records of board, . . . 2:4878

entry of correction on local roll, . . . 2:4880

hearings, . . . 2:4877

increases in amount of taxes due, . . . 2:4877

transmission of statement to auditors, . . . 2:4879

decrease in amount of unpaid taxes as result, . . . 2:4835

default, declaration or notice of: notice to controller, . . . 2:4803

delinquent roll: clerical errors, . . . 2:4834.5

entry on roll or delinquent abstract, . . . 2:4837

increase in amount of unpaid taxes as result, . . . 2:4836, . . . 4836.5

installment payments, . . . 2:4837.5

payment over four-year period, . . . 2:4837.5

procedure, . . . 2:4834

publications, . . . 2:4841, . . . 4842

redemption certificates: notice to controller, . . . 2:4803

rolls lost or destroyed due to public calamity: reconstruction, . . . 2:4838

secured roll, taxes mistakenly on, . . . 2:4840

tax-defaulted property, notice of power to sell, . . . 2:4839

COUNTIES. See also LOCAL GOVERNMENTS.

ad valorem property tax levying, . . . 1:93, . . . 2:2237

agricultural fairs: use of county-owned property, . . . 1:201.2

assessment levels: measurement and adjustment, . . . 1:XIII-18

auditor: definition, . . . 1:22

board, county: definition, . . . 1:119

board, county: official acts: time extension, . . . 1:155

board of equalization. See EQUALIZATION, COUNTY BOARDS OF.

change in ownership: increased assessments: allocation for administrative costs, . . . 1:75.60–75.66

city tax functions: transfer to county, . . . 2:Gov. 51300–51335, . . . 51500–51521, . . . 51540–51562, . . . 51800

claims against: procedure prescribed by legislature, . . . 1:XI-12

counties of 4,000,000 or more—

assessment appeals board meeting dates, . . . 1:Rule 309

assessor records: disclosure requirements, . . . 1:408.2

personal property assessment amounts: notification by publication, . . . 1:621

definition, . . . 1:15, . . . 163.5, . . . 11902, . . . Rule 301

equalization, county boards of, . . . 1:XIII-16

legal advisor: definition, . . . 1:Rule 301

new construction: increased assessments: allocations for administrative costs, . . . 1:75.60–75.66

officers and employees: supervision, . . . 2:Gov. 25303

payment of taxes by county warrant, . . . 2:2511

population estimates, . . . 2:2227

property: exemption from taxation, . . . 1:202

rate adjustment counties, . . . 1:38105

rates of taxation, . . . 2:2261–2261.2

recreation: county service areas: formation, . . . 2:Stats. 1978, Ch. 381

sales and use taxes: exemptions: state reimbursement for revenue losses, . . . 2:2230

sales and use taxes: revenue apportionment contracts with cities and other counties, . . . 1:XIII-29

special tax imposition, . . . 1:XIIIA-4

special taxes, voter-approved, . . . 2:Gov. 50075–50077

supervisors, boards of: See SUPERVISORS, BOARDS OF.

tax collecting procedures, committee on county, . . . 2:Gov. 30302

tax imposition for local purposes, . . . 1:XIII-24

tax imposition, special, . . . 1:XIIIA-4

theatrical schools and institutes, . . . 2:P.R. 5140, . . . 5141.1

transportation fund, local, . . . 2:2230

vehicle license fee allocations, 11005, . . . 11005.1, . . . 11005.6

COUNTY ASSESSOR. See ASSESSORS, COUNTY.

COUNTY AUDITOR. See AUDITORS, COUNTY.

COUNTY EMPLOYEES RETIREMENT LAW OF 1937

pensions, etc.: exemption from taxation, . . . 2:Gov. 31452

retirement allowances: deductions, . . . 2:Gov. 31452.5

COUNTY RECORDERS. See RECORDERS, COUNTY.

COUNTY SERVICE AREAS

allocations to qualify areas, . . . 1:97.41

CREDITS

claims: mailing, . . . 2:2513

CRIMES

statutes increasing penalty: state mandated costs: local agency reimbursement, . . . 2:2246.2

CROPS

definition, . . . 1:Rule 133

exemption from taxation, . . . 1:XIII-3, . . . 202

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D

DEAD BODIES

anatomical gifts: exemption from taxation, . . . 1:33

medical usage: exemption from taxation, . . . 1:33

DEBTS

land-secured debts: exemption from taxation, . . . 1:XIII-3

DECEDENTS' ESTATES

change in ownership statement, probate inventory, . . . 1:480

property assessment, . . . 1:982, . . . 982.1

DECLARATORY RELIEF

action by county assessor, . . . 1:538

attorney's fees for failure to file action, . . . 2:5152

DEEDS

date of recordation presumption, . . . 1:462.260

documentary transfer tax act, . . . 1:11901–11934

names listed on deed, ownership presumption, . . . 1:Rule 462.200

reforming or correcting, . . . 1:62

corrected, . . . 2:3708.5

exemption from taxation, . . . 1:212

recordation, . . . 2:3708.1

taxing agency presumption, . . . 1:175, . . . 177

DEFINITIONS

active solar energy system, . . . 1:73

actual physical new construction, . . . 1:75.10

affiliated group, . . . 1:64

agricultural commodity, . . . 2:Gov. 51201

agricultural conservation easement, . . . 1:421.5

agricultural land, . . . 2:Gov. 51205

agricultural preserve, . . . 1:421, . . . 2:Gov. 51201

agricultural use, . . . 2:Gov. 51201

air taxi, . . . 1:1154

aircraft, . . . 1:5303

animals used in the production of food and fiber, . . . 1:Rule 133

annexed indefinitely, . . . 1:75.15, . . . Rule 122.5

appraiser, . . . 1:Rule 281

appropriations limit, . . . 1:XIIIB-8

appropriations subject to limitation, . . . 1:XIIIB-8, . . . XIIIB-9

assessee, . . . 1:23

assessment year, . . . 1:118

assessor, . . . 1:128, . . . Rule 301

auditor, . . . 1:22, . . . 286, . . . Rule 301

basic operational program, . . . 1:995.2

blind in both eyes, . . . 1:10788

business inventories, . . . 1:129, . . . Rule 133

cash value, . . . 1:Rule 2

certificated aircraft, . . . 1:1150

change in the cost of living, . . . 1:XIIIB-8

change in ownership, . . . 1:XIIIA-2, . . . 60, . . . 61, . . . 62, . . . 62.1, . . . 63, . . . 64, . . . 65, . . . 68, . . . 5814, . . . Rule 460–462.500

change in population, . . . 1:XIIIB-8

chief accounting officer, . . . 1:164

city clerk, . . . 1:95

commercial coach, . . . 2:H.S. 18001.8, . . . 18218

commercial purposes, . . . 1:206.1

companies, . . . 1:XIII-28

comparable lands, . . . 1:402.1

compatible use, . . . 2:Gov. 51104, . . . 51201

conservation easement, . . . 2:Civ. 815.1, . . . 815.2

constructively affixed, attached, or annexed, . . . 1:107.5

container, . . . 1:232

contiguous, . . . 2:Gov. 51104

contract rent, . . . 1:Rule 21

control program, . . . 1:995.2

controller, . . . 1:21, . . . 163.5

controlling litigation, . . . 1:Rule 309

cost of living, . . . 1:XIIIB-8

costs mandated by the courts, . . . 2:2205

costs mandated by the federal government, . . . 2:2206

costs mandated by the state, . . . 2:2207, . . . 2207.5

costs mandated by the voters, . . . 2:2206.5

county board, . . . 1:119, . . . 1601

county legal advisor, . . . 1:Rule 301

crops, . . . 1:Rule 133

current calendar year, . . . 1:5706

current roll, . . . 1:75.2, . . . 125

current tax rate, . . . 1:75.4

damage, . . . 1:170, . . . 2:Gov. 43006, . . . 43013

debt service, . . . 1:XIIIB-8

destroyed, . . . 1:172.1

disabled: severely and permanently, . . . 1:69.5, . . . 74.3

district attorney, . . . 2:4802

documented vessel, . . . 1:130

domicile, . . . 1:5720.6

drawing, . . . 1:217

dwelling, . . . 1:218

dwelling unit, . . . 2:H.S. 18003.3

economic rent, . . . 1:Rule 21

educational institutions of collegiate grade, . . . 1:203

educational television station, . . . 1:225.5

employee benefit plan, . . . 1:66

enforceably restricted, . . . 1:422, . . . 439

engravings, . . . 1:217

etchings, . . . 1:217

exclusive of rights held by others, . . . 1:Rule 20

executive officer, . . . 1:95

executive order, . . . 2:2209

exempt property, . . . 2:5081

existing building, . . . 1:74

facilities in the course of construction, . . . 1:214.2

fair market value, . . . 1:110, . . . Rule 2, . . . 2:3698.5

ferry, . . . 1:1136

financial corporation, . . . 1:23183

fire detection system, . . . 1:74

fire-related egress improvement, . . . 1:74

fire sprinkler system, . . . 1:74

fiscal year, . . . 1:75.6, . . . Rule 192

fixtures, . . . 1:Rule 122.5, . . . 192, . . . 463

floating home, . . . 1:229

foal, . . . 1:5716.5

food, . . . 1:Rule 133

full cash value, . . . 1:XIIIA-2, . . . 110, . . . 110.1, . . . 5803, . . . Rule 2, . . . 301, . . . 460, . . . 2:Ed. 84205.5

full value, . . . 1:110.5, . . . Rule 2, . . . 301, . . . 460

gender, . . . 1:12

goods in transit, . . . 1:1017

goods intended for sale or lease, . . . 1:Rule 133

harvest value, . . . 1:Rule 1023

historic usage, . . . 1:Rule 122.5

holdings, . . . 1:Rule 192

horseless carriage, . . . 1:10704

hospital, . . . 1:214.9

immediate harvest value, . . . 1:38109, . . . Rule 1023

implement of husbandry, . . . 1:411

improvements, . . . 1:105, . . . 107.5, . . . Rule 122, . . . 2:2802, . . . 4132

improvements which contribute to the income of the land, . . . 1:423

inflation rate, . . . 1:Rule 460

insurer, . . . 1:XIII-28

interest, in property, . . . 1:115

intrastate water carrier, . . . 1:1016

investments, . . . 1:XIII-28

land, . . . 1:Rule 121

landowner, . . . 2:2285, . . . Gov. 51075

last equalized county assessment roll, . . . 1:2050

last equalized roll, . . . 1:2051

legal owner, . . . 2:H.S. 18005.8

less than collegiate grade, . . . 1:214.4

lien, . . . 2:2802, . . . 4132

lien date, . . . 1:117, . . . 2:2192

lithographs, . . . 1:217

live foal, . . . 1:5719

local roll, . . . 1:109

losing the use of a limb, . . . 1:10788

low and moderate income, . . . 1:214

low-income persons, . . . 2:3695.5, . . . 3772.5

machine prepared roll, . . . 1:109.5

managed wetland area, . . . 2:Gov. 51201

manufactured home, . . . 1:5801, . . . 2:H.S. 18007, . . . 18210.5

manufactured home or mobilehome, . . . 2:H.S. 18008.5

manufactured home or mobilehome accessory, . . . 2:H.S. 18008.5

manufactured home or mobilehome accessory building or structure, . . . 2:H.S. 18008.5

map, . . . 1:116

marine document, . . . 1:130

market data, . . . 1:408, . . . 408.2

market value, . . . 1:Rule 301

may, . . . 1:16

mineral rights, . . . 1:607.5

mining rights, . . . 1:607.5

misfortune or calamity, . . . 1:170

DEFINITIONS—Continued

mosaic, . . . 1:217

motion pictures, . . . 1:988

movable property, . . . 1:Rule 205

natural resources, . . . 1:130

needs of hospitals, . . . 1:214.11

negatives and prints, . . . 1:988

negotiable paper, . . . 2:3450

new base year value, . . . 1:75.8

new construction, . . . 1:70, . . . 73, . . . 74, . . . 5825, . . . Rule 463

newly constructed, . . . 1:XIIIA-2, . . . 70, . . . 73, . . . 74, . . . 5825, . . . Rule 463

noncommercial educational FM broadcast station, . . . 1:225.5

nonconforming use, . . . 2:Gov. 51104

nonexclusive possession, claim or right, . . . 1:107.4

nonproducing broodmare, . . . 1:5712

nonprofit corporation, . . . 1:231

nonprofit organization, . . . 2:3695.5, . . . 3772.5, . . . Gov. 51075

nonreal property club memberships, . . . 1:Rule 472

nonreal property vacation conveniences and services, . . . 1:Rule 472

nonreal property vacation exchange rights, . . . 1:Rule 472

nonunitary property, . . . 1:723

number, . . . 1:13

nursery school, . . . 1:221

oath, . . . 1:17

occupy or use, . . . 1:75.12

ocean marine insurance, . . . 1:XIII-28

oceanographic research vessel, . . . 1:130

open-space easement, . . . 1:421, . . . 2:Gov. 51075

open-space land, . . . 1:421, . . . 421.5, . . . 2:16143, . . . 51075

open-space plan, . . . 2:Gov. 51075

open space use, . . . 2:Gov. 51201

orchard, . . . 1:Rule 131

ordinary course of business, . . . 1:Rule 133

original coowners, . . . 1:64

original transferor, . . . 1:65

original transferor or transferors, . . . 1:65

original works of art, . . . 1:217

owner, . . . 1:218, . . . 5704

painting, . . . 1:217

parcel, . . . 2:Gov. 51104

percentage change in cost of living, . . . 2:2212

person, . . . 1:19, . . . 28.5, . . . 69.5, . . . 11204, . . . 38106, . . . 2:Gov. 51151, . . . 51295

person affected, . . . 1:Rule 301

personal effects, household furnishings, and pets, . . . 1:224

personal property, . . . 1:106

pets, . . . 1:224, . . . Rule 134

physical removal, . . . 2:H.S. 18551

plural, . . . 1:13

population, . . . 1:XIIIB-8

port of documentation, . . . 1:130

possession, . . . 1:Rule 20

possessor, . . . 1:Rule 20

possessory interests, . . . 1:107, . . . Rule 20

previous calendar year, . . . 1:5707

prime agricultural land, . . . 2:Gov. 51201

prime commercial rangeland, . . . 1:423.3

prints made by other hand transfer processes, . . . 1:217

private railroad car, . . . 1:11203

property, . . . 1:75.5, . . . 103, . . . 231

property used exclusively for religious, hospital, scientific or charitable purposes, . . . 1:213.7, . . . 214.1, . . . 222.5

property used or held exclusively for burial, . . . 1:Rule 132

proximate, noncontracted land, . . . 2:Gov. 51282

prudent management, . . . 1:423.5

public agency, . . . 2:Gov. 51151, . . . 51291

public land, . . . 2:5061

published delinquent list, . . . 2:3372

purchase, . . . 1:67, . . . 5814

purchased, . . . 1:67

qualified disabled owner, . . . 1:10753.6

qualified historical property, . . . 2:Gov. 50280.1, . . . P.R. 5031, . . . 5032

qualified voter of the local agency, . . . 2:2285

rate adjustment county, . . . 1:38105

real estate, . . . 1:104

real property, . . . 1:51, . . . 104, . . . 2:Gov. 16181.5

reasonably manifested by outward appearance, . . . 1:Rule 122.5

recorder, . . . 1:11903

records, . . . 1:997

recreational use, . . . 2:Gov. 51201

redemption amount, . . . 2:4216

redevelopment activity, . . . 2:H.S. 33678

registration year, . . . 1:10705

regularly open to the public, . . . 1:217, . . . 217.1

rehabilitation, . . . 2:3695.5, . . . 3772.5

religious exemption, . . . 1:207

restricted historical property, . . . 1:439.1

restricted value, . . . 1:Rule 301, . . . 460

returnable containers, . . . 1:996

revenue district, . . . 1:122

roll, . . . 1:109

roll being prepared, . . . 1:75.3

sales tax exemption, . . . 2:2214

saltpond, . . . 2:Gov. 51201

scaling date, . . . 1:38108

scenic highway corridor, . . . 2:Gov. 51201

scenic restriction, . . . 1:421

sculpture, . . . 1:217

section, . . . 1:10

secured roll, . . . 1:109

severely and permanently disabled person, . . . 1:69.5, . . . 74.3

shall, . . . 1:16

signature, . . . 1:18

singular, . . . 1:13

sketch, . . . 1:217

state assessed property, . . . 1:108

statuary, . . . 1:217

subdivision, . . . 1:10

subscription, . . . 1:18

supplemental roll, . . . 1:75.7

supplemental unsecured property tax levies, . . . 1:37

tangible personal property, . . . 1:Rule 123

tax collector, . . . 2:Gov. 43003

tax-defaulted property, . . . 1:126

tax rate area, . . . 1:95, . . . 2:Gov. 27423, . . . 51104

taxable assessed value, . . . 1:95

taxable possessory interest, . . . 1:Rule 20

taxable value, . . . 1:75.9, . . . Rule 301, . . . 460

tense, . . . 1:11

timeshare estate, . . . 1:998, . . . 2:2188.8

timeshare interest, . . . 1:998

timeshare use, . . . 1:998

totally disabled, . . . 1:10788

TPZ, . . . 2:Gov. 51104

trailer coach, . . . 1:10766, . . . 10788

treasurer, . . . 2:3971

typical annuals grown in the area, . . . 1:Rule 52

typical rotation period, . . . 1:421

underwriting profit, . . . 1:XIII-28

undivided interest, . . . 2:2802, . . . 4132

unitary property, . . . 1:723

unsecured property, . . . 1:134

unsecured roll, . . . 1:109

vessel, . . . 1:130, . . . 228

vessel of the United States, . . . 1:130

veteran, . . . 1:XIII-3, . . . 205.5, . . . 10788

DEFINITIONS—Continued

veterans' organization exemption, . . . 1:215.1

vineyard, . . . 1:Rule 131

volunteer fire department, . . . 1:213.7

ward, . . . 1:62

water district, . . . 2:Wat. 20200

welfare exemption, . . . 1:213.7, . . . 214

wildlife, . . . 1:421

wildlife habitat area, . . . 2:Gov. 51201

wildlife habitat contract, . . . 1:421

woodcuts, . . . 1:217

work of the free fine arts, . . . 1:217

writing, . . . 1:8

yearling, . . . 1:5716

yield tax, . . . 1:38110

DELINQUENT TAXES

alternative collection procedure, . . . 2:2851–2862

cancellation, . . . 2:4985.2, . . . 4985.3

change in ownership as a result of, . . . 1:Rule 462.120

correction of clerical errors, . . . 2:4834.5

deficient or partial payments, . . . 2:2636, . . . 2708

distribution of taxes and assessments, . . . 2:4658–4658.4

installment payments: default, . . . 2:Stats. 1979, Ch. 27

jeopardy determination—

request for administrative hearing, . . . 1:38435

liens on property, . . . 2:2191.4–2195

Los Angeles 1992 riots, . . . 1:171

mailing of bill to incorrect address, . . . 2:2610.5

notice of delinquency, . . . 1:11451, . . . 2:2621, . . . 2706, . . . 2764

notice of impending default for failure to pay taxes, . . . 2:3351–3353

penalty—

entry on secured roll, . . . 2:2623, . . . 2765

first installment, . . . 2:2617, . . . 2704

fractions of a cent: rejection, . . . 2:2623.5

second installment, . . . 2:2618, . . . 2705

waiver, . . . 2:2610.5, . . . 4833.1, . . . 4985.3

private railroad car tax—

jeopardy assessments, delinquent, . . . 1:11354

payments, late, . . . 1:11405, . . . 11430

record preparation: collection of costs, . . . 2:2621, . . . 2706, . . . 2764

recording certificate of delinquency, . . . 2:2191.3

redemption: notation on delinquent roll, . . . 2:4109, . . . 4109.5

remittance by mail, . . . 2:2512

roll, delinquent, . . . 2:2624, . . . 2626–2634, . . . 2707

rolls: destruction, . . . 2:4377–4378

tax-deeded or tax-defaulted property. See TAX-DEFAULTED PROPERTY.

timber yield tax—See TIMBER YIELD TAX

time of delinquency, . . . 2:2619, . . . 2705.5, . . . 2763

unsecured roll, . . . 2:2922, . . . 2922.5, . . . 2927–2927.5

vehicle license fees—

operation of vehicles without fee payment, . . . 1:10853, . . . 10854

trailer coaches, . . . 1:10769, . . . 10770

vessels, . . . 2:3205

DEPARTMENTS AND AGENCIES, STATE

property statements: assistance, . . . 1:832

DISABLED PERSONS

base year value transfers, . . . 1:XIIIA-2, . . . 69.5

new construction exclusion,

accessibility improvements, . . . 1:XIIIA-2, . . . 74.6

accessibility improvements, principal places of residence, . . . 1:XIIIA-2, . . . 74.3

property tax postponement. See POSTPONEMENT OF PROPERTY TAXES.

welfare exemption, . . . 1:214

vehicle modifications: license fee exclusion, . . . 1:10753.6

DISABLED VETERANS' EXEMPTION

affidavit, . . . 1:277

annual notice, requirements, penalties, and duties, . . . 1:278

incorrectly allowed exemptions: escape assessments, . . . 1:279.5

one-time filing, . . . 1:279

late filings, partial exemption, . . . 1:276, . . . 276.1

principal place of residence, . . . 1:XIII-4, . . . 205.5

purchase after lien date, . . . 1:276.2, . . . 276.3

spouse of deceased veteran, . . . 1:XIII-4, . . . 205.5

supplemental assessments, . . . 1:75.21

vehicle license fee exemption

vehicles, . . . 1:10783

mobilehomes, . . . 1:10788

DISASTER RELIEF

base year value transfer, replacement property

intercounty, . . . 1:XIIIA-2, . . . 69.3

intracounty, . . . 1:XIIIA-2, . . . 69

deferral of property taxes, . . . 1:194–198.1

interest on refunds, . . . 2:5151

Los Angeles 1992 riots, . . . 171

mobilehomes, . . . 1:172, . . . 172.1, . . . 5813, . . . 5825

new construction exemption, . . . 1:70, . . . Rule 463

reassessment

lien date, . . . 1:51

midyear, local ordiance required, . . . 1:XIII-15, . . . 170

supplemental assessment procedures, use of, . . . 1:170

DISTRICT ATTORNEY

definition, . . . 1:163.5

DISTRICTS

boundaries: creation or change, . . . 2:Gov. 54900–54903

community services districts, . . . 2:Stats. 1978, Ch. 728

definition, . . . 2:2131

districts located in more than one county, . . . 2:2131–2134

equalization districts, . . . 1:XIII-17

harbor districts: maximum tax rate, . . . 2:2263.4

irrigation districts: property on secured roll: acquisition of copy of roll, . . . 1:647, . . . 649

irrigation districts: property on unsecured rolls: request for description, . . . 1:648, . . . 649

lighting districts: property on secured rolls: acquisition of copy of roll, . . . 1:647, . . . 649

lighting districts: property on unsecured rolls: request for description, . . . 1:648, . . . 649

revenue district—

definition, . . . 1:122

land in multiple revenue districts: assessments, . . . 1:606

taxing agency election to become revenue district, . . . 2:Gov. 54902.2

road districts: apportionment of funds, . . . 2:S.H. 1650–1654

sanitary districts: boundary changes, . . . 2:Gov. 54904

school districts. See SCHOOLS.

special districts—

change in ownership: increased assessment revenues: allocations, . . . 1:75.71

definition, . . . 1:95

new construction: increased assessment revenues: allocations, . . . 1:75.71

population estimates, . . . 2:2228

property tax revenue allocation, . . . 1:97.33

jurisdictional changes, . . . 1:99.01

special tax imposition, . . . 1:XIIIA-4

subventions, special supplemental, . . . 2:Gov. 16110–16113

tax imposition, special, . . . 1:XIIIA-4

tax rate, maximum, . . . 2:2263–2263.2, . . . 2264, . . . 2266.1, . . . 2266.2

special taxes, voter-approved, . . . 2:Gov. 50075–50077

Ventura county flood control district, . . . 2:Stats. 1978, Ch. 1085

mobilehomes: exemption from taxation from debt service, . . . 2:Wat. 20200

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

DOCUMENTARY TRANSFER TAX

authorization, . . . 1:11911

collection, . . . 1:11931

exemptions—

death, . . . 1:11930

federal government, states, or political subdivisions: title acquisitions, . . . 1:11922

foreclosure, instruments taken in lieu of, . . . 1:11926

instruments to secure debts, . . . 1:11921

inter vivos gift, . . . 1:11930

marriage, dissolution of: spousal asset division, . . . 1:11927

partnership interests, transfer of, . . . 1:11925

reorganization or adjustment plans for bankruptcy, equity receivership, etc., . . . 1:11923

securities and exchange commission orders, conveyances to make effective, . . . 1:11924

imposition of tax, . . . 1:11901–11934

mobilehomes, permanent foundation, . . . 1:11913

parcel number requirements, . . . 1:11911.1

person responsible for payment, . . . 1:11912

recordation subject to tax payment, . . . 1:11933

refunds, . . . 1:11934

tax due and location listing on document face, . . . 1:11932

DOCUMENTED VESSELS. See VESSELS.

DOCUMENTS

destruction by assessor: time limitation, . . . 1:465

fees, . . . 1:162

filing by mail, . . . 1:166

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E

ELECTIONS

polling places: exemption from taxation, . . . 1:213.5

ELECTRICAL CORPORATIONS

property assessments, . . . 1:XIII-19

ELECTRONIC FUND TRANSFER, . . . 2:2503.1

ENTREPRENEURIAL PROFIT, . . . 1:401.6

EQUALIZATION

See ASSESSMENT APPEALS BOARDS, COUNTY.

EQUALIZATION, COUNTY BOARDS OF. See ASSESSMENT APPEALS BOARDS, COUNTY.

EQUALIZATION DISTRICTS, . . . 1:XIII-17

ESCAPE ASSESSMENTS

business inventory exemptions incorrectly allowed, . . . 1:531.5

business property: inaccurate statements or reports, . . . 1:531.4

concealment, transfer, etc., of state-assessed property to evade taxation, . . . 1:863

declaratory relief actions for unconstitutional rules and regulations, . . . 1:538

equalization, state board of, assessment by, . . . 1:758

exemptions incorrectly allowed, . . . 1:531.1

homeowners' exemptions incorrectly allowed, . . . 1:531.6

intangibles, . . . 1:535

lien creation or property charges, . . . 1:867

local taxing agencies: revenue loss resulting from incorrectly allowed exemptions: reimbursements, . . . 1:536

notice of proposed escape assessment, . . . 1:531.8

personal property: failure to report cost accurately, . . . 1:531.3

private railroad car tax. See PRIVATE RAILROAD CAR TAX.

procedure, . . . 1:531, . . . 534, . . . 861

property in more than one county, . . . 1:865

property statements, failure to file or report, . . . 1:531, . . . 862

real property, . . . 1:531.2

religious exemptions incorrectly allowed, . . . 1:257

rolls, entry on, . . . 1:533, . . . 864

statute of limitations, . . . 1:532, . . . 866

supplemental assessment not deemed escape assessment, . . . 1:75.13

tax deeded property, . . . 1:531.7

time extensions, . . . 1:532.1, . . . 868

undivided interests, separate assessment, . . . 2:2188.11

welfare exemptions, . . . 1:532.2

ESTATES OF DECEDENTS

property assessment, . . . 1:982, . . . 982.1

EXCESS TAX REVENUES, . . . 1:100.1

EXEMPTIONS

affidavits—

filing deadlines, . . . 1:255, . . . 259.11, . . . 259.12

agricultural crops, . . . 1:XIII-3, . . . 202

agricultural fairs, county-owned property used for, . . . 1:201.2

aircraft being repaired, . . . 1:220

aircraft owned by government, . . . 1:5331, . . . 5332

anatomical gifts, . . . 1:33

animals, . . . 1:224

applications, valid: enrollment by assessors, . . . 1:272

art gallery displays, . . . 1:217

aviation and aerospace education and training organizations incorporated by Congress, . . . 1:213.6

birds, migratory: federal property used for protection, . . . 1:254.2

blind vendors: stock in trade, . . . 1:216

blood, . . . 1:33

bonds, . . . 1:XIII-3, . . . 208, . . . 212

business inventories, . . . 1:219, . . . 531.5, . . . Rule 133

businesses, professions, etc.: money kept on hand, . . . 1:212

cancellation of taxes on exempt property, . . . 2:5081–5091

cargo containers, . . . 1:232

cemeteries—See CEMETARIES.

charitable purposes, property used for, . . . 1:XIII-4, . . . XIII-5

churches—

affidavits—

annual filing requirement, . . . 1:254

contents, . . . 1:256, . . . 257

deadline for filing, . . . 1:255

buildings under construction, . . . 1:XIII-5

claims, late, . . . 1:270

eligibility, . . . 1:XIII-4

generally, . . . 1:XIII-3, . . . 206

lease or rental of property, . . . 1:206.2

notice of eligibility or noneligibility, . . . 1:257.1

parking areas, . . . 1:206.1

property acquisition after lien date, . . . 1:271

religious exemption, . . . 1:207

city property, . . . 1:202

claims—

failure to claim, . . . 1:XIII-6

late claims, . . . 1:270–279.5

procedures, . . . 1:251–261

Cogswell polytechnical college, . . . 1:XIII-4, . . . 203.5

colleges—

affidavits, . . . 1:254, . . . 258

buildings, land and equipment, . . . 1:XIII-5

claims, late, . . . 1:270

property acquisition after lien date, . . . 1:271

student bookstores, personal property owned or used by, . . . 1:203.1

community colleges, . . . 1:XIII-3, . . . 202, . . . 202.6, . . . 270

conveyance by state to nonprofit corporation, . . . 1:11929

conveyance to state, . . . 1:11928

county property, . . . 1:202

debts secured by land, . . . 1:XIII-3

deeds, . . . 1:212

emergencies, local and national: assistance organizations incorporation by Congress, . . . 1:213.6

exhibits at fairs and expositions—

affidavits, . . . 1:254, . . . 259

claims, late, . . . 1:270

exhibits: definition, . . . 1:213

property acquisition after lien date, . . . 1:271

federal property used for protection of migratory birds, . . . 1:254.2

fire departments, volunteer, . . . 1:213.7

foals, . . . 1:5741

forest trees, immature, . . . 1:XIII-3

forms prescribed by state board of equalization, . . . 1:Rule 101

fruit and nut trees and vines—

general provisions, . . . 1:XIII-3, . . . 211, . . . Rule 131

personal property held on lien date for subsequent planting, . . . 1:223

government property, . . . 1:202

government, property leased to, . . . 1:231

homeowners' exemption—

affidavits—

contents, . . . 1:253.5

filing deadlines, . . . 1:255

filing: time extension, . . . 1:255.1

mailing by assessor, . . . 1:255.3

amount, . . . 1:XIII-3

claim and record information: assessor supplying to board, . . . 1:218.5

claims, . . . 1:Rule 135

effective dates of exemption, . . . 1:255.6

general provisions, . . . 1:218

incorrectly allowed exemptions: escape assessments, . . . 1:531.6

ineligibility for exemption: notice in tax bill, . . . 2:2615.5

L.A. riots, . . . 1:218.1

local government reimbursements, . . . 1:XIII-25

notices in English and Spanish, . . . 1:255.8

partial cancellation for late claim, . . . 1:275

personal effects, household furnishings, and pets, . . . 1:224, . . . Rule 134

rate of taxation, . . . 1:Rule 464

veterans or spouses, . . . 1:XIII-4

hospitals, . . . 1:XIII-4, . . . XIII-5

household furnishings and personal effects, . . . 1:XIII-3, . . . 224, . . . Rule 134

human body parts, . . . 1:33

Huntington library and art gallery, . . . 1:XIII-4, . . . 203.5

incorrectly allowed exemptions: escape assessments, . . . 1:531.1

leasing of property to government, . . . 1:231

libraries—

affidavits: contents, . . . 1:259.8

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

limitations, . . . 2:2229

low-valued property, . . . 1:XIII-7, . . . 155.20

mechanical arts, California school of, . . . 1:XIII-4, . . . 203.5

military personnel, . . . 1:XIII-3

mortgages, . . . 1:212

museums—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.9

general provisions, . . . 1:XIII-3, . . . 202

works of art, . . . 1:217

notes, . . . 1:212

personal effects, . . . 1:224

personal property with low value, . . . 1:XIII-7, . . . 155.20

pets, . . . 1:224, . . . Rule 134

polling places, . . . 1:213.5

postsecondary education, buildings, etc., used for, . . . 1:XIII-3, . . . XIII-5

property in transit, . . . 1:Rule 203

public property, . . . 1:XIII-3

radio stations, educational, . . . 1:215.5

reimbursement by state for revenue losses, . . . 2:2229

religious purposes, buildings, etc., used for, . . . 1:XIII-3, . . . XIII-4, . . . XIII-5

schools, public—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.10

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

student organizations, property used by, . . . 1:202.6

sciences, California academy of, . . . 1:XIII-4, . . . 203.5

securities, . . . 1:212

seed potatoes, . . . 1:234

state-owned property, . . . 1:XIII-3

state university, California—

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

personal property, . . . 1:202.5

tax base reductions due to exemptions: report, . . . 2:Stats. 1971, Ch. 1762

television programming, educational, . . . 1:215.5

timber, . . . 1:XIII-3

trees, fruit and nut, . . . 1:XIII-3, . . . 211, . . . 223, . . . Rule 131

university of California: property used by student governments or bookstores, . . . 1:202.7

vendors, blind: stock in trade, . . . 1:216

vessels—

annual affidavit filing, documented vessels, . . . 1:254, . . . 255, . . . 275.5

freight or passenger, fifty tons, . . . 1:XIII-3, . . . 1:209

market value of four hundred dollars or less, . . . 1:228

under construction, . . . 1:209.5

veterans' exemption—See VETERANS.

property acquisition after lien date, . . . 1:271

waivers, . . . 1:XIII-6

welfare exemptions—

affidavit and financial statement filing, . . . 1:254, . . . 254.5, . . . 259.5

claims—

late claims, . . . 1:75.21, . . . 270

procedures, . . . 1:254

review procedures, . . . 1:Rule 136

definition, . . . 1:213.7, . . . 214

facilities under construction, . . . 1:214.1, . . . 214.2

generally, . . . 1:214–214.13

governmental entities, property leased to, . . . 1:214.6

hospital needs, . . . 1:214.11

improvements, . . . 1:214.12

leasing of property to governmental entities, . . . 1:214.6

limitations, . . . 1:214.8

natural area preservation, . . . 1:214.02

nonprofit corporations receiving government funding, . . . 1:214.10

nursery schools, . . . 1:214, . . . 221

property acquisition after lien date, . . . 1:271

recordation of interest in property, . . . 1:261

redevelopment plans dedicated to religious, charitable, scientific, or hospital purposes, . . . 1:214.13

schools of less than collegiate grade, . . . 1:214.4, . . . 214.5

scientific purposes, property used for, . . . 1:214

supplemental assessments, exemption from, . . . 1:75.21

unrelated business taxable income, . . . 1:214.05

30 years' use, . . . 1:214.3

zoological society possessory interests, . . . 1:222.5

zoological society property, . . . 1:222

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F

FAIRS AND EXPOSITIONS

agricultural fairs: use of county-owned property, . . . 1:201.2

exemption of exhibits from taxation—

affidavits, . . . 1:254, . . . 259

claims, late, . . . 1:270

exhibits: definition, . . . 1:213

property acquisition after lien date, . . . 1:271

supplemental assessments, exemption of exhibitions from, . . . 1:75.21

FEES

change in ownership forms, . . . 1:480.3

document and record fees, . . . 1:162

parcels, separate valuations of: application fees, . . . 2:4151

recovery by cities or counties, . . . 2:51287

unpaid negotiable paper, . . . 2:2509.1

FERRIES. See VESSELS.

FINANCE, DEPARTMENT OF

change in ownership: increased assessments: allocations to counties for administrative costs, . . . 1:75.65

new construction: increased assessments: allocations to counties for administrative costs, . . . 1:75.65

population estimates, . . . 2:2227–2228.1

property tax exemptions: state reimbursement: review, . . . 2:2230.5

sales and use tax exemptions: state reimbursement: review, . . . 2:2230, . . . 2230.5

state mandated local cost reimbursements—

annual review of statutes and report, . . . 2:2246

claims: limitation, . . . 1:2233

estimates of amounts required, . . . 2:2242, . . . 2243

tax base reductions due to exemptions, etc.: report, . . . 2:Stats. 1971, Ch. 1762

FIRE DEPARTMENTS, VOLUNTEER

exemption from taxation, . . . 1:213.7

FIRE PROTECTION DISTRICTS

boundary changes, . . . 2:Gov. 54915, . . . 54915.5

county service areas: formation, . . . 2:Gov. 54916.5

FIRE PROTECTION SERVICES

colleges, vehicles owned by: license fee exemption, . . . 1:10786

maximum tax rate, . . . 2:2261.1

sprinkler systems, detection systems, etc.: valuation, . . . 1:XIIIA-2, . . . 1:74

vehicles: license fee exemption, . . . 1:10781

FISH AND GAME, DEPARTMENT OF

payment of assessments, . . . 2:F.G. 1504

FIXTURES

definition, . . . 1:Rule 122.5, . . . 192, . . . 463

new construction, . . . 1:75.15

removal of fixtures: valuation, . . . 1:75.16

FLOATING HOMES, . . . 1:2189.7

FLUMES

assessment, . . . 1:XIII-19

FORESTRY BOARD OF

timber advisory committee: representative: membership, . . . 1:431

FORESTS AND FORESTRY

state forests: tax payments to counties, . . . 2:P.R. 4654

timber and timberlands. See TIMBER AND TIMBERLANDS.

trees, immature: exemption from taxation, . . . 1:XIII-3

FRANCHISE TAX BOARD

change in ownership determinations, . . . 1:64

FRUITS, NUTS, AND VEGETABLES

trees and vines—

base year values, . . . 1:53

exemption from taxation—

general provisions, . . . 1:XIII-3, . . . 211, . . . Rule 131

personal property held on lien date for subsequent planting, . . . 1:223

open-space land valuations, . . . 1:429

FUNDS, COUNTY

cash difference, . . . 2:2611.5

general fund—

document and record fees: deposit, . . . 1:162

tax losses reserve fund: creation, etc., . . . 2:4703

FUNDS, STATE

appropriations: funding from taxes on property, . . . 1:XIII-22

general fund—

farmlands mapping account: creation, etc., . . . 2:Gov. 51283

private railroad car tax: deposits, . . . 1:11701

school building lease-purchase fund, state, transfers to, . . . 1:100.1

supplemental roll administrative cost fund, appropriation to, . . . 1:75.65

vehicle license fees—

motor vehicle license fee account, transfers from, . . . 1:11004

special account, transfers to, . . . 1:11003.3

school building lease-purchase fund, state—

general fund, transfers from, . . . 1:100.1

supplemental roll administrative cost fund—

creation, etc., . . . 1:75.65

timber tax fund—

allocations, . . . 1:38905.1

appropriations, . . . 1:38904

creation, etc., . . . 1:38903

transportation fund, state—

motor vehicle account—

vehicle license fees—

highway patrol: support: augmentation, . . . 1:11004.5

transportation tax fund—

motor vehicle license fee account—

vehicle license fees—

appropriations, . . . 1:11002

deposits, . . . 1:11001

general fund, transfers to, . . . 1:11004

motor vehicle account, transfers to and from, . . . 1:11003

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G

GAS CORPORATIONS

assessments, . . . 1:XIII-19

GOLF COURSES

assessments, . . . 1:XIII-10

base year valuations, . . . 1:52

GOODS IN TRANSIT, . . . 1:1016–1022

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H

HARBOR DISTRICTS

tax rate, maximum, . . . 2:2263.4

HAZARDOUS WASTE CONTROL

border zone property, . . . 2:H.S. 25229

facilities: restrictive covenants, . . . 2:H.S. 25202.5

land designated as hazardous waste property, . . . 2:H.S. 25229

HIGHWAY PATROL, DEPARTMENT OF THE CALIFORNIA

vehicle license fees: allocations to support highway patrol, . . . 1:11004.5

HIGHWAYS

road district funds: apportionment, . . . 2:S.H. 1650–1654

HISTORICAL PROPERTY

assessments, . . . 1:XIII-8

enforceably restricted: definition, . . . 1:439

qualified historical property: definition, . . . 2:P.R. 5031–5033

restricted historical property: definition, . . . 1:439.1

use restriction contracts—

applications, . . . 2:Gov. 50280

cancellation of contracts, . . . 2:Gov. 50284–50288

consultation by local agencies and owners with state agencies, . . . 2:Gov. 50290

contract provisions, . . . 2:Gov. 50281

county, property under contract with: annexation to city, . . . 2:Gov. 50289

eminent domain, property acquired by, . . . 2:Gov. 50288

enforcement, . . . 2:Gov. 50287

fees, . . . 2:Gov. 50281.1

qualified historical property, . . . 2:Gov. 50280.1

renewal, . . . 2:Gov. 50282

valuation of enforceably restricted property, . . . 1:439.2, . . . 439.4

HOMEOWNERS' PROPERTY TAX EXEMPTION

homeowners' exemption—

affidavits—

contents, . . . 1:253.5

filing deadline, . . . 1:255

filing: time extension, . . . 1:255.1

mailing by assessor, . . . 1:255.3

amount, . . . 1:XIII-3

auditors: annual reports, . . . 2:Gov. 29100.6

claims, . . . 1:Rule 135

claims and records: assessor supplying information to board, . . . 1:218.5

effective dates of exemption, . . . 1:255.6

general provisions, . . . 1:218

incorrectly allowed exemptions: escape assessments, . . . 1:531.6

ineligibility for exemption: notice in tax bill, . . . 2:2615.5

local government reimbursements, . . . 1:XIII-25

notices in English and Spanish, . . . 1:255.8

partial cancellation for late claims, . . . 1:275

personal effects, household furnishings, and pets, . . . 1:224, . . . Rule 134

rate of taxation, . . . 1:Rule 464

reimbursement of local agencies for tax losses, . . . 2:Gov. 16120–16122

supplemental assessments, exemption from, . . . 1:75.21

veterans or spouses, . . . 1:XIII-4

HORSES. See RACEHORSES.

HOSPITALS

definition, . . . 1:214.9

exemption from taxation, . . . 1:XIII-4, . . . XIII-5

welfare exemption—

demolition of facilities, . . . 1:214.2

facilities under construction, . . . 1:214.1

general provisions, . . . 1:214

needs of hospitals: definition, . . . 1:214.11

outpatient clinics, . . . 1:214.9

physicians: lawful compensation, . . . 1:214.7

schools of less than collegiate grade, . . . 1:214.5

30 years' use, . . . 1:214.3

HOUSING

authorities, housing: exemption, . . . 2:H.S. 34400–34402

cooperatives, housing, . . . 1:61, . . . Rule 135, . . . 2:2188.7

floating homes, . . . 1:229

furnishings: exemption from taxation, . . . 1:XIII-3, . . . 224

indian housing authorities, exemption, . . . 1:237

limited equity housing cooperatives, . . . 2:2188.7

low or moderate income: welfare exemption, . . . 1:214

veterans. See VETERANS.

HOUSING AND COMMUNITY DEVELOPMENT, DEPARTMENT OF

manufactured homes: information exchanges with other agencies, . . . 1:5842

manufactured homes: registration and title listing: furnishing to assessors, . . . 1:5841

HUNTINGTON LIBRARY AND ART GALLERY

exemption from taxation, . . . 1:XIII-4, . . . 203.5

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I

IMPLEMENTS OF HUSBANDRY. See AGRICULTURE.

IMPROVEMENTS

assessments—

destruction of improvement without fault of owner: reassessment, . . . 2:Gov. 43007

exempt land, improvements on, . . . 1:609

ownership of improvement separate from land, . . . 2:2188.2

person other than owner of land, assessment to, . . . 2:2188.1

procedure, . . . 1:608

separate assessments for land and improvements, . . . 1:XIII-13, . . . 607

classification examples, . . . 1:Rule 124

definition, . . . 1:105, . . . 107.5, . . . Rule 122

exempt land: assessment of improvements, . . . 1:609

tax rates, . . . 1:XIII-12

welfare exemptions, . . . 1:214.12

INCOME TAX

banks, . . . 1:23181

imposition, . . . 1:XIII-26

INSURANCE

ocean marine insurance, . . . 1:XIII-28

INSURANCE CORPORATIONS

taxation, . . . 1:XIII-28

INTERCOUNTY PIPELINE RIGHTS-OF-WAY, . . . 1:401.8, . . . 401.10, . . . 401.12

INTEREST

definition, . . . 1:115

impounded revenues, . . . 2:5153

penalty assessments, . . . 1:506

penalty recovery, . . . 2:5150.5

private railroad car tax—See PRIVATE RAILROAD CAR TAX.

rate, . . . 2:5151

supplemental unsecured property tax levies: late payments, . . . 1:37

timber yield tax. See TIMBER YIELD TAX.

INVESTMENTS

public moneys: deposit by legislature, . . . 1:XI-11

INYO COUNTY

taxation of local government lands, . . . 1:XIII-11

IRRIGATION DISTRICTS

land leased to state for park and recreational purposes, . . . 2:Stats. 1969, Ch. 1046

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

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J

JUDGMENTS

taxes as judgments, . . . 2:2186

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L

LAND

assessments: separate from improvements, . . . 1:XIII-13, . . . 607

classification examples, . . . 1:Rule 124

conservation act of 1965. See OPEN-SPACE LANDS.

definition, . . . 1:Rule 121

legal description. See LEGAL DISCRIPTION OF LAND.

local government land located outside its boundaries, . . . 1:XIII-11

multiple tax revenue districts, . . . 1:606

separately assessed from improvements, . . . 1:607

taxation of, . . . 1:XIII-3

unpatented land: assessments, . . . 1:403

LEASING OF PROPERTY

change in ownership, . . . 1:Rule 462.100

church property: exemption from taxation, . . . 1:206.2

community colleges, property leased to: welfare exemptions, . . . 1:214.6

government, property leased to: exemption from taxation, . . . 1:231

governmental entities, property leased to: welfare exemptions, . . . 1:214.6

land, leased: separate assessment, . . . 2:2188.4

situs of property, . . . 1:Rule 204

state university, property leased to: welfare exemptions, . . . 1:214.6

tax reductions, . . . 1:202.2

LEGAL DESCRIPTION OF LAND—

assessor map descriptions, . . . 1:327

city lot descriptions, . . . 1:324

failure to file: court citation, . . . 1:457, . . . 459.5

federal survey descriptions, . . . 1:322

filing requirements, . . . 1:456, . . . 467

general provisions, . . . 1:321

metes and bounds, or other descriptions, . . . 1:328

official map descriptions, . . . 1:325

owner map descriptions, . . . 1:326

Spanish grant descriptions, . . . 1:323

surveying on court order, . . . 1:458, . . . 459, . . . 459.5

taxing agency filing requirements, . . . 1:467

LEGISLATIVE ANALYST

classifications or exemptions of property: review and report, . . . 2:2229

LEGISLATIVE COUNSEL

bills: state-mandated local costs: reimbursement determination, . . . 2:2241, . . . 2244

LEGISLATURE

assessment appeals boards: appointments, removal, etc., . . . 1:XIII-16 bills—

sales and use tax exemptions: revenue losses: reports, appropriations, etc., . . . 2:2230

state mandated local cost reimbursements: determination by legislative counsel, . . . 2:2241, . . . 2244

state mandated local cost reimbursements: estimates by department of finance, . . . 2:2242, . . . 2243

claims against cities, counties, etc.: procedures, . . . 1:XI-12

delegation of taxing powers and municipal functions: prohibition, . . . 1:XI-11

insurance company taxation: rate changes, . . . 1:XIII-28

moneys, public: depositing, investing, etc., . . . 1:XI-11

real property with low base year value: exemption authorization, . . . 1:XIII-7, . . . 155.20

redistricting requirements, . . . 1:XIII-17

revenue law enactment, . . . 1:XIII-33

state boundary changes: taxation of affected property, . . . 1:XIII-23

tax changes to increase revenues: vote requirement, . . . 1:XIIIA-3

tax rate adjustment, . . . 1:XIII-12

tax rates and bonding limits for local governments, . . . 1:XIII-20

taxation, power of, . . . 1:XIII-2

valuation adjustment of assessable property, . . . 1:XIII-3.5

LIBRARIES

exemption from taxation—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.8

claims, late, . . . 1:270

generally, . . . 1:XIII-3, . . . 202

Huntington library and art gallery: exemption from taxation, . . . 1:XIII-4, . . . 203.5

leasing of property: tax reductions, . . . 1:202.2

supplemental assessments, exemption from, . . . 1:75.21

LIEN DATE

definition, . . . 1:117

January 1 . . . 2:2192

private railroad car tax, . . . 1:11492

time of attachment, . . . 2:2192

LIENS

assessment lien, receipt of revenue pursuant to, . . . 1:163

cancellation, . . . 2:4840

city taxes, . . . 2:Gov. 43000, . . . 43062, . . . 43063

date of attachment, . . . 2:2192

definition, . . . 2:2802

delinquency in payment for utility services, . . . 2:Gov. 43008

effect of liens, . . . 2:2193

erroneously filed, . . . 1:2196

escape assessments, . . . 1:867

extensions, . . . 2:2191.4

force and effect, . . . 2:2191.4

improvements assessed to other than owner of land, . . . 2:2188.1

improvements: ownership separate from land, . . . 2:2190.2

land: legal description for assessment purposes: survey expenses, . . . 1:459

limitation re existence, . . . 2:2195

payment of taxes: cancellation due to nonpayment of negotiable paper, . . . 2:2509

payment, presumed, . . . 1:XIII-30

personal property, tax on, . . . 2:2189, . . . 2189.3

possessory interests, . . . 2:2190.2

postponed property taxes. See POSTPONEMENT OF PROPERTY TAX POSTPONEMENT.

preferences, . . . 2:2191.5

priority of tax liens, . . . 2:2191.4, . . . 2192.1

private railroad car tax, . . . 1:11491–11496

property in county, lien upon all, . . . 2:2191.4

public entities, liens on property acquired by, . . . 2:Gov. 53938–53939

removal of lien, . . . 2:2191.6, . . . 2194, . . . 2801, . . . 2811

satisfaction, . . . 2:2801, . . . 2811, . . . 2812

security deposit, . . . 2:Gov. 43008, . . . 43009

subordination to other liens, . . . 2:2191.5

tax-defaulted property: effect of sale to private party, . . . 2:3695, . . . 3695.3

tax-defaulted property: satisfaction and removal of lien, . . . 2:4131

tax liens: presumed payments, . . . 1:XIII-30

taxes as lien, . . . 2:2187

taxes on supplemental roll, . . . 1:75.54

timber yield taxes, . . . 1:38523, . . . 38532

unsecured property tax judgments, . . . 2:3103, . . . 3105

vehicle license fees, late, . . . 1:10876

LIGHTING DISTRICTS

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

LIVESTOCK

migratory livestock: assessments, . . . 1:990

LOCAL GOVERNMENTS

ad valorem property taxes, . . . 1:93, . . . 2:2237, . . . 2237.2, . . . 2237.3, . . . 2237.4

appropriations, total annual: limitations, . . . 1:XIIIB-1-11

bond issuance: income tax exemption, . . . 1:XIII-26

bonded indebtedness, . . . 1:XIIIB-7

bonding limits, . . . 1:XIII-20

definition, . . . 1:XIIIB-8

fund establishment, . . . 1:XIIIB-5

jurisdictional changes: property tax revenue allocation computations, . . . 1:99–99.2

lands, taxation of, . . . 1:XIII-11

liens on property acquired by public entity, . . . 2:Gov. 53939

property: assessments, . . . 1:987

property: exemption from taxation, . . . 1:XIII-3

property tax revenue allocations—

1993–94 fiscal year reductions, . . . 97.1

1992–93 fiscal year reductions, . . . 97

1979–80 fiscal year allocations, . . . 1:96

1980–81, et seq. fiscal year allocations, . . . 1:96.1

annual tax increment, . . . 96.5

apportionment factors, . . . 96.2

redevelopment and project areas, . . . 96.4

transfer of revenues between local agencies, . . . 1:99.02, . . . 99.1

property taxation: assessment where property is situated, . . . 1:XIII-14

property taxation where boundaries include area in two or more counties, . . . 1:XI-14

reimbursements for new programs or higher levels of service, . . . 1:XIIIB-6

revenues, excess: return, . . . 1:XIIIB-2

revenues, lost: reimbursement by legislature, . . . 1:XIII-25

sales and use tax revenue apportionment contracts, . . . 1:XIII-29

state-mandated local cost reimbursements—

appropriations, . . . 2:2231, . . . 2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2235, . . . 2235

proration due to insufficient funds, . . . 2:2235

costs mandated by state before July 1, 1980, . . . 2:2235

crimes or infractions: increased penalties: appropriation, . . . 2:2246.2

statutes: annual review and report by department of finance, . . . 2:2246

unfunded mandates, . . . 2:2246.1

use for any public purpose, . . . 2:2231

tax imposition for local purposes, . . . 1:XIII-24

tax payments to state, erroneous, . . . 1:34

tax rate, . . . 1:XIII-20

taxing powers and municipal functions: delegation from legislature: prohibition, . . . 1:XI-11

vehicles owned or leased by: license fee exemption, . . . 1:10781, . . . 10782

LOS ANGELES COUNTY

city or lighting, water, or irrigation districts: property on secured rolls: acquisition of copy of roll, . . . 1:647

county board of equalization: meetings, . . . 1:1601, . . . 1604

delinquent property taxes, 1992 riots, . . . 1:171

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M

MADERA IRRIGATION DISTRICT, . . . 2:Wat. 26625.1

MAIL

applications, tax statements, or claims for credit or refund, . . . 2:2513

notices: mailing by registered or certified mail, . . . 1:36

notices of estimated assessments, . . . 1:11312

remittances by mail, . . . 2:2512–2513

statements, documents, etc.: filing by mail, . . . 1:166

supplemental tax bill mailing, . . . 1:75.51

timber yield tax—

deficiency determinations: notice, . . . 1:38417, . . . 38418, . . . 38419

jeopardy determinations: notice, . . . 1:38434

redeterminations: notice, . . . 1:38447

MANDATED COSTS

courts, . . . 2:2205

federal government, . . . 2:2206

initiative enactment, . . . 2:2206.5

MAPS

definition, . . . 1:116

MECHANICAL ARTS, CALIFORNIA SCHOOL OF

exemption from taxation, . . . 1:XIII-4, . . . 203.5

MEDICAL SERVICES, EMERGENCY

county service areas: formation, . . . 2:Gov. 54916.5

MILITARY

personnel: exemption from taxation, . . . 1:XIII-3

veterans. See VETERANS.

MINERALS

golf courses, minerals located in: assessments, . . . 1:XIII-10

production or extraction rights: change in ownership, . . . 1:61

MINES AND MINING

assessments: mining rights or mineral rights, . . . 1:607.5

open-space lands: valuations: mineral consideration, . . . 1:427

valuation of mines and quarries, . . . 1:Rule 469

MOBILEHOME PARKS

change in ownership, . . . 1:62.2, . . . 2:2188.10

MOBILEHOMES/MANUFACTURED HOMES

assessments: notification, . . . 1:5831

accessory buildings or structures, . . . 1:5805, . . . 2:H.S. 18008.5

base year values, . . . 1:5802, . . . 5812, . . . 5825

change in ownership, . . . 1:480

definition, . . . 1:5801, . . . 10788, . . . 2:H.S. 18007, . . . 18008, . . . 18210.5, . . . 18211

disaster relief, . . . 1:172, . . . 172.1, . . . 5825

foundation systems, . . . 2:H.S. 18551, . . . 18551.1

generally, . . . 1:5800–5842

information exchanges with other agencies, . . . 1:5842

installation permits, . . . 2:H.S. 18613.2

leased or rented land, 35 year presumption, . . . 1:62

multi-unit, . . . 2:H.S. 18008.7

new construction, . . . 1:5825

registration: cancellation, . . . 2:H.S. 18551

rules and regulations, BOE, . . . 1:5840

separate assessment, . . . 2:2188.10

tax clearance certificates, . . . 1:5832

transfers: documentary transfer tax, . . . 1:11913

valuations, . . . 1:5810–5813

vehicle license fees—

accessories, . . . 1:5805

destruction due to disaster: relief from fees, . . . 1:172, . . . 172.1

exemptions—

foundation systems, mobilehomes sold and installed on, . . . 1:10784

new mobilehomes sold and installed for occupancy, . . . 1:10785

veterans, disabled, mobilehomes owned by, . . . 1:10788

reinstatement: eligibility, etc., . . . 1:10760

relief, . . . 1:172, . . . 172.1

water district taxes: exemption from taxes for debt service, . . . 2:Wat. 20200

MONO COUNTY

taxation of local government lands, . . . 1:XIII-11

MORTGAGES

exemption from taxation, . . . 1:212

foreclosures: change in ownership, . . . 1:Rule 462.120

MOTION PICTURES, . . . 1:988

MOTOR VEHICLES

transfers of title or interest: notice, etc., . . . 2:Veh. 5901

MOTOR VEHICLES, DEPARTMENT OF

manufactured homes: information exchanges with other agencies, . . . 1:5842

notice of transfer, . . . 2:Veh. 5901

vehicle license fees—

collection of fees, . . . 1:10852

enforcement of provisions, . . . 1:10951, . . . 11003

market value determinations, . . . 1:10753, . . . 10753.2

staff: employment to assist director, . . . 1:10952

trailer coaches: deposit of fees, . . . 1:11003.1

MOVABLE PROPERTY

definition, situs, etc., . . . 1:Rule 205

MUNICIPAL UTILITY DISTRICTS

borrowing, short-term: additional property tax rates, . . . 2:2272

MUSEUMS

aerospace museums: displays: exemption from taxation, . . . 1:217.1

exemption from taxation—

affidavits: contents, . . . 1:259.9

affidavits: filing, . . . 1:254

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

works of art, . . . 1:217

leasing of property: tax reductions, . . . 1:202.2

property used for charitable purposes, . . . 1:214.14

supplemental assessments, exemption from, . . . 1:75.21

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N

NEW CONSTRUCTION

builders exclusion, supplemental assessments, . . . 1:75.12

building permit transmittal, . . . 1:72

building plan transmittal, . . . 1:72

certificate of occupancy transmittal, . . . 1:72

common areas, . . . 2:2188.5

construction in progress, . . . 1:71

date of completion, . . . 1:75.12, . . . Rule 463.500

definition, . . . 1:70, . . . 73, . . . 74, . . . 5825, . . . Rule 463, . . . Rule 463.500

exclusions

active solar energy system, . . . 1:73

disabled person accessability improvements,

buildings and structures, . . . 1:74.6

personal places of residences, . . . 1:74.3

disaster reconstruction, misfortune or calamity, . . . 1:70

fire safety improvements, . . . 1:73, . . . 74

seismic safety

earthquake hazard mitigitation technolgies, . . . 1:74.5

seismic retrofitting improvements, . . . 1:74.5

unreinforced masonary bearing walls, . . . 1:70

solar pool or hot tub heaters, not exempted, . . . 1:73

underground storage tanks, . . . 1:70

fixtures, . . . 1:70, . . . 75.15

general provisions, . . . 1:Rule 463, . . . Rule 463.500

manufactured homes, . . . 1:5825

oil and gas reserve discovery, . . . 1:75.10

partially completed, . . . 1:71

structure removal, . . . 1:75.10

NONPROFIT CORPORATIONS

definition, . . . 1:231

leasing property to government, . . . 1:231

radio stations, educational: exemption from taxation, . . . 1:215.5

services funded by governmental agencies: welfare exemption, . . . 1:214.10

television programming, educational: exemption from taxation, . . . 1:215.5

NONPROFIT ORGANIZATIONS

tax-defaulted property: purchase, rehabilitation, etc., . . . 2:3695.5, . . . 3791.4

NOTES

exemption from taxation, . . . 1:212

NOTICES

mailing requirements, . . . 1:36

service of—

deficiency determinations, . . . 1:38417, . . . 38418, . . . 38419

estimated assessments, . . . 1:11312

jeopardy determinations, . . . 1:38434

manner of service, . . . 1:25

redeterminations, . . . 1:38447

NURSERY SCHOOLS

exemption from taxation, . . . 1:214, . . . 221

NUTS. See FRUITS, NUTS AND VEGETABLES.

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O

OCEAN MARINE TAX, . . . 1:XIII-28

OIL AND GAS

leaseholds: security for payment of taxes, . . . 2:2189.5

possessory interests, . . . 1:107.2, . . . 107.3, . . . Rule 468

production or extraction rights: change in ownership, . . . 1:61, . . . Rule 468

reserve discovery, . . . 1:75.10

tax defaulted property, . . . 2:3692

OPEN-SPACE LANDS

agreements qualifying land for assessment, . . . 1:Rule 51, . . . 54

agricultural preserves—

administration: rules, . . . 2:Gov. 51231

advisory board, . . . 2:Gov. 51239

annexation of land within preserve, . . . 2:Gov. 51235

assessed valuations: equalization, . . . 2:Gov. 51203

boundary alterations, . . . 2:Gov. 51232, . . . 51233, . . . 51257

compatible uses, . . . 2:Gov. 51238.1, . . . 51238.2, . . . 51238.3

contracts—

amendments, . . . 2:Gov. 51253

cancellation, . . . 2:Gov. 51280–51286

city or county: authority to contract, . . . 2:Gov. 51240

contents, . . . 2:Gov. 51240, . . . 51241, . . . 51243

eligible lands, . . . 2:Gov. 51242

enforceable restrictions, . . . 2:Gov. 51252, . . . Stats. 1971, Ch. 719

enforcement actions, . . . 2:Gov. 51251

fictitious contracts, . . . 2:Gov. 51248.5

information furnished to city or county by landowner, . . . 2:Gov. 51247

intention to consider contract: notice, . . . 2:Gov. 51243.5

nonrenewal, . . . 2:Gov. 51245

recording with county recorder, . . . 2:Gov. 51248

removal of land under contract from preserve, . . . 2:Gov. 51236

renewal, automatic, . . . 2:Gov. 51244.5

rescission and entry into easement agreement, . . . 2:Gov. 51255

rescission and entry into new contract, . . . 2:Gov. 51254

sample contracts, . . . 2:Gov. 51249

term of contract, . . . 2:Gov. 51244, . . . 51244.5

termination, . . . 2:Gov. 51246

county-assessed values, . . . 2:Gov. 51202

definitions, . . . 1:421, . . . 2:Gov. 51201

demonstration land preservation, . . . 2:Gov. 51296–51298

detachment of land within preserve, . . . 2:Gov. 51235

disestablishment, . . . 2:Gov. 51232, . . . 51233

disincorporation of land within preserve, . . . 2:Gov. 51235

eminent domain, . . . 2:Gov. 51290–51295

establishment, . . . 2:Gov. 51230, . . . 51233, . . . 51234

gas, electric, etc., facilities, . . . 2:Gov. 51238

hearings, . . . 2:Gov. 51230

inclusions, . . . 2:Gov. 51205

incorporation of land within preserve, . . . 2:Gov. 51235

laborers, agricultural: housing, . . . 2:Gov. 51238

legislative declarations, . . . 2:Gov. 51220–51222

maps: filing, . . . 2:Gov. 51237, . . . 51237.5

Marin county: demonstration land preservation project, . . . 2:Gov. 51296–51298

nonrenewal, . . . 2:Gov. 51236

public improvements, . . . 2:Gov. 51290–51295

recreational use, free public, . . . 2:Gov. 51238.5

scenic highway corridors, . . . 2:Gov. 51205.1

size, . . . 2:Gov. 51230

transfers of ownership to immediate family members, . . . 2:Gov. 51230.1

uses, compatible, . . . 2:Gov. 51238

assessments, . . . 1:XIII-8, . . . Rule 51, . . . 54

conservation easements—

acquisition and holding: eligible entities, . . . 2:Civ. 815.3

definitions, . . . 2:Civ. 815.1, . . . 815.2

enforceable restrictions, . . . 2:Civ. 815.7

enforcement, . . . 2:Civ. 815.7

grantors: retained interests, . . . 2:Civ. 815.4

legislative findings, . . . 2:Civ. 815

recording of conveyances, . . . 2:Civ. 815.5

violations: remedies, . . . 2:Civ. 815.7

definition, . . . 1:421, . . . 2:Gov. 16143

easements—

abandonment, . . . 2:Gov. 51090, . . . 51093, . . . 51094

acceptance by city or county, . . . 2:Gov. 51080, . . . 51081, . . . 51084

building permits, . . . 2:Gov. 51086

deeds: acceptance, . . . 2:Gov. 51083

deeds: contents, . . . 2:Gov. 51082

definitions, . . . 2:Gov. 51075

eminent domain, . . . 2:Gov. 51095

enforceable restrictions, . . . 2:Gov. 51096

legislative intent, . . . 2:Gov. 51070–51073

nonprofit organizations, effective date of grant to, . . . 2:Gov. 51083, . . . 51086

nonrenewal, . . . 2:Gov. 51090, . . . 51092

planning departments or commissions: reports, . . . 2:Gov. 51085

recording with county recorder, . . . 2:Gov. 51087

termination, . . . 2:Gov. 51090–51095

violations, . . . 2:Gov. 51086

enforceable restricted: definition, . . . 1:422

enforceable restrictions: enforcement, . . . 2:Gov. 16147

perennials, valuation of, . . . 1:Rule 52

subventions—

appropriations, . . . 2:Gov. 16140

disbursements: maximum amount, . . . 2:Gov. 16153

ineligibility, . . . 2:Gov. 16146

local agency reports re qualified acreage, . . . 2:Gov. 16144, . . . 16154

payment, . . . 2:Gov. 16142, . . . 16142.5, . . . 16144

purpose, . . . 2:Gov. 16141

use of funds, . . . 2:Gov. 16145

timberland, . . . 1:Rule 53

valuations—

agreements and scenic easement deeds: modifications, . . . 1:424

agricultural usage: rebuttable presumptions, . . . 1:430

enforceably restricted lands, . . . 1:423.3, . . . 426, . . . 430.5

factors, . . . 1:423

mines, minerals, and quarries, consideration of, . . . 1:427

residences or sites, inapplicability of, . . . 1:428

timberland, . . . 1:423.5

timberland production zone land, . . . 1:423.9

trees and vines, fruit or nut-bearing, . . . 1:429

wildlife habitat contracts, land subject to, . . . 1:423.7

Back to top

P

PALM SPRINGS, POSSESSORY INTEREST, . . . 1:201.4

PARCELS

combining into single assessment, . . . 1:455, . . . 2:2802

PARKING

church parking: exemption from taxation, . . . 1:206.1

PARKS AND RECREATION

irrigation district land leased to state, . . . 2:Stats. 1969, Ch. 1046

PAWNBROKER

goods, unredeemed pledged: assessments, . . . 1:989

PAYMENT OF TAXES

acceptance of payment, . . . 2:2505, . . . 2607

cancellation on nonpayment of negotiable paper, . . . 2:2509, . . . 2510

credit card, . . . 2:2511.1

deficiencies, . . . 2:2636, . . . 2708

deposits in bank or county treasury, . . . 2:2507

discounted amount, . . . 2:2607.1

due dates—

first installment, . . . 2:2605, . . . 2617, . . . 2704

payments preceding due date, . . . 2:2608

second installment, . . . 2:2606–2607.1, . . . 2618, . . . 2705

secured roll, . . . 2:2756, . . . 2759–2762, . . . 2768

electronic fund transfer, . . . 2:2503.2

entry of payment on roll, . . . 2:2614, . . . 2614.5

erroneous payments to state, . . . 1:34

four-payment plan, . . . 2:2750–2772

installments, four equal, . . . 2:2750–2772

installments, two equal, . . . 2:2605–2607.1, . . . 2700–2708

mailing, . . . 2:2512

medium of payment, . . . 2:2501–2505

negotiable paper, . . . 2:2506, . . . 2508–2510

notices, . . . 2:2609, . . . 2610, . . . 2611

overpayments: notice to taxpayer, . . . 2:2635

partial payment, . . . 2:2636, . . . 2708, . . . 4143

place of payment, . . . 2:2613

pro rata payments, . . . 2:2927.7

protested payments, . . . 1:620

receipts, . . . 2:2615

refund of unpaid negotiable paper, . . . 2:2508

replicated, . . . 2:2780–2783

senior citizens property tax assistance and postponement: certificates of eligibility, . . . 2:2505, . . . 2514

unpaid taxes: notices, . . . 2:2611, . . . 2767

unsecured roll. See UNSECURED ROLL.

PAYMENTS

redevelopment agencies, . . . 2:GOV. 16112.5

PENALTIES

aircraft owners: failure to file make, model, and year of aircraft statement, . . . 1:5367

assessment appeals hearings, . . . 1:1605.5

assessment information, refusal to give, . . . 1:462

assessors: failure to complete local rolls or transmit statistical statement, . . . 1:1366

auditors, county: failure to transmit valuation statement, . . . 1:1650

business records: failure to furnish information, . . . 1:501

change in ownership statements, failure to file—

amount of penalties, . . . 1:482

delays, excusable: penalty abatement, . . . 1:483

successors, . . . 1:482.1

church exemptions incorrectly allowed: failure to notify assessor, . . . 1:257

escape assessments: state assessee, statute of limitations, . . . 1:866

fraudulent acts or collusion, . . . 1:504, . . . Rule 261

goods in transit: violations, . . . 1:1022

personal property: concealment, removal, etc. to evade taxation, . . . 1:502, . . . 504

private railroad car tax—

jeopardy assessments, delinquent, . . . 1:11354

owner reports, failure to file, . . . 1:11316

owner reports, late, . . . 1:11273

payments, late, . . . 1:11405, . . . 11430

property, state assessed: concealment, transfer, etc. to evade taxation, . . . 1:863

property statements—

failure to file or report, . . . 1:463, . . . 464, . . . 501, . . . 830, . . . 862, . . . Rule 261

false, . . . 1:461

racehorse tax payments, delinquent, . . . 1:5763

supplemental taxes, delinquent, . . . 1:75.52, . . . 75.72

supplemental unsecured property tax levies: late payments, . . . 1:37

timber yield tax—

deficiency determinations: fraud or intent to evade rules, . . . 1:38415

deficiency determinations: negligence or intentional disregard of rules, . . . 1:38414

determinations, late, . . . 1:38446

failure to file returns, . . . 1:38421, . . . 38424, . . . 38801, . . . 38802

failure to pay taxes, . . . 1:38451–38453

jeopardy determinations: delinquent payments, . . . 1:38432

vehicle license fees—

registration payments, delinquent, . . . 1:10854

trailer coaches: delinquent payments, . . . 1:10770

PERSONALTY. See PROPERTY—personal property.

PETS, . . . 1:224, . . . Rule 134

PIPELINES

assessment by state board of equalization, . . . 1:XIII-19

assessment by county assessors, intercounty pipeline rights-of-way, . . . 1:401.8, . . . 401.10, . . . 401.12

PLANNED DEVELOPMENTS

assessments, . . . 2:2188.5

POLLUTION CONTROL FINANCING AUTHORITY, CALIFORNIA

possessory interests in property, . . . 1:201.5

tax exemption, . . . 2:H.S. 44556

POPULATION ESTIMATES, . . . 2:2227–2228.1

POSSESSORY INTERESTS

agricultural fairs,

low value ordinance, $50,000, . . . 1:155.20

nonprofit corporations, . . . 1:201.2

cable television, . . . 1:107.7

California Pollution Control Financing Authority, . . . 1:201

change in ownership, . . . 1:61, . . . 62, . . . Rule 462.080,

renewals, reporting requirement by government, . . . 1:480.6

church parking lots, . . . 1:206.1

convention and cultural centers, low value ordinance, $50,000, . . . 1:155.20

definition, . . . 1:107, . . . Rule 20

Department of Transportation, lessees, . . . 2:S.H. 104.13

disclosure requirement, notify users of property tax implications, . . . 1:107.6

gas, oil and other hydrocarbons, . . . 1:107.2, . . . 107.3, . . . Rule 27

horticultural displays, zoological societies, . . . 1:222.5

liens, . . . 2:2190, . . . 2190.2

low income rental housing, . . . 1:236

Palm Springs, city wholly-owned nonprofit entities, . . . 1:201.4

pre-de luz interests, valuation of, . . . 1:107.1

reporting, governmental entity reporting of use, . . . 1:480.5

right to enter land suspended or restricted, misfortune or calamity, . . . 1:170

rules, . . . 1:Rule 20–28,

property tax postponement, eligibility, . . . 2:Gov. 16181.5

sales price, excluded from value presumption, . . . 1:110, . . . Rule 2

San Diego, city wholly-owned nonprofit entities, . . . 1:201.3

satellite wagering, 2% commission not for the use of real property, . . . 2:B.P. 19605.7, . . . 19605.71

secured roll enrollment, . . . 2:2190

state public retirement systems, (PERS), . . . 2:Gov. 7510

supplemental assessment exemption, . . . 1:75.5

tax delinquency

unsecured roll collection procedures, . . . 2:2190

Veterans' Welfare Board, . . . 2:2190.1

tax rate, unsecured roll, . . . 1:XIII-12

transit development board property, . . . 1:201.1

Ventura Port District, wholly-owned nonprofit entities,

welfare exemption, owner of record requirement, . . . 1:261

zoos, . . . 1:222.5

zoological society, horticulture displays, . . . 1:222.5

POSTPONEMENT OF PROPERTY TAXES

appropriation to pay certificates of eligibility, . . . 2:Gov. 16180

collection, warrants for, . . . 2:3201–3204

condemnation of residential dwelling, . . . 2:Gov. 16210–16214

delinquencies, . . . 2:Gov. 16190–16192

due date, . . . 2:Gov. 16190–16192

election to postpone taxes, . . . 2:Gov. 16192

enforcement and foreclosures, . . . 2:Gov. 16200–16202

handicapped persons, . . . 1:XIII-8.5

impound accounts, . . . 2:Gov. 16210–16214

interest, . . . 2:Gov. 16183

liens—

controller, state: actions to protect state's interest, . . . 2:Gov. 16200

controller, state: records, . . . 2:Gov. 16181

enforcement and collection, warrants for, . . . 2:3201–3204

foreclosure of lien, . . . 2:Gov. 16187

general provisions, . . . 2:Gov. 16182

notice: recordation, . . . 2:2515

reduction of obligation, . . . 2:Gov. 16184

release and removal of lien, . . . 2:Gov. 16186

subordination of lien, . . . 2:Gov. 16185

possessory interests as real property, . . . 2:Gov. 16181.5

sale of residential dwelling, . . . 2:Gov. 16210–16214

senior citizens, . . . 1:XIII-8.5, . . . 2:2514, . . . 2615.6

POSTSECONDARY EDUCATION

buildings, etc., used for: tax exemption, . . . 1:XIII-3, . . . XIII-5

PRESUMPTIONS

appeals

base year value, . . . 1:80–81, . . . Rule 305.5

burden of proof, . . . 1:167, . . . Rule 321

enforceable restrictions, intention to maintain, written statement, . . . 1:1630

escape assessments, . . . 1:167

single family residences, owner occupied, . . . 1:167

hearing officer opinion of value, . . . 1:1645

taxpayer's opinion of value, 2 years, . . . 1:1604, . . . Rule 309

base year values, 1975, . . . 1:110.1

cable TV, . . . 1:107.7

date of change in ownership, date deed recorded, . . . 1:Rule 462.260

deeds to taxing agencies, . . . 1:175, . . . 177

enforceable restrictions

agricultural use, present use is the highest and best use, . . . 1:430

prudent management, recreational uses, . . . 1:423.8, . . . 423.5

removable or modification of, . . . 1:402.1, . . . Rule 324

intercounty pipelines, . . . 1:401.10

joint tenancies, original transferors, . . . 1:65, . . . Rule 462.040

leased or rented land, 35 year period, . . . 1:62

mobilehome accessories, . . . 1:5805

ownership, names listed on deed, . . . 1: Rule 462.200

sales price, fair market value, . . . 1:110, . . . Rule 2

5% deviation, significant, Rule 2

taxes paid

destruction of roll, . . . 2:2928.1

paid after thirty years, . . . 1:XIII-30, . . . 2:Gov 43064

PRIVATE RAILROAD CAR TAX

administration—

equalization, state board of, administration by, . . . 1:11651

owner records, . . . 1:11652

railroad company records, . . . 1:11653

records, confidentiality of, . . . 1:11655, . . . 11656

appropriation of deposits, . . . 1:11702

assessments—

completion by board: alternative time, . . . 1:11651.5

completion deadline, . . . 1:11336

escape assessments, . . . 1:11315, . . . 11317, . . . 11318

estimated assessments: notice, . . . 1:11312

failure to make reports: estimates, . . . 1:11311

full value, assessment at, . . . 1:11251

illegal assessments: cancellation, . . . 1:11596

inspection, . . . 1:11337

interest as a result of taxation, . . . 1:11319

jeopardy assessments—

delinquency penalty, . . . 1:11354

determinations, . . . 1:11351

notice, . . . 1:11352

reassessment petitions, . . . 1:11353

notice, . . . 1:11404

owner reports, . . . 1:11271–11273

reassessments—

jeopardy assessments, . . . 1:11353

notice, . . . 1:11336

petitions—

assessments made outside regular periods, . . . 1:11339

contents, . . . 1:11340

decisions by board, . . . 1:11341

declaration of intent: filing requirements, . . . 1:11338, . . . 11339

hearings, closed, . . . 1:11342

tax in lieu of other taxes, . . . 1:11252

car count averages, . . . 1:Rule 1003

"class of private railroad cars," . . . 1:11206

collection of tax—

attachment, writs of, . . . 1:11472

certificates: prima facie evidence, . . . 1:11473

credit receipt reporting, . . . 1:11453

credits, nontransferability of, . . . 1:11452

delinquency, notice of, . . . 1:11451

installment payment plans, . . . 1:11253, . . . 11253.5

liens, . . . 1:11491–11496

suits to enforce payment, . . . 1:11471

corrections—

date and nature of correction: entry on records, . . . 1:11428

errors: time limit for correction, . . . 1:11426

tax increase as a result of—

delinquency penalty, . . . 1:11430

hearings, . . . 1:11427

payment deadline, . . . 1:11429

deposit of taxes, . . . 1:11701

depreciable life, . . . 1:11292

lien date, . . . 1:11492

nonpayments, . . . 1:11406, . . . 11407

overpayments and refunds—

actions for refunds, . . . 1:11573, . . . 11574

assignees, judgments for, . . . 1:11577

claims: filing time limit, . . . 1:11553, . . . 11553.5

claims: form and content, . . . 1:11554

excess payments, . . . 1:11551

injunctions: prohibition, . . . 1:11571

interest on overpayments, . . . 1:11555, . . . 11576

interest relief, employee errors or delays, . . . 1:11409

judgments, disposition of, . . . 1:11575

suits without claims, . . . 1:11572

owners—

data furnishing to board, . . . 1:11654

failure to file reports: penalty, . . . 1:11316

records, . . . 1:11652

report filing for assessment purposes, . . . 1:11271–11273, . . . 11314, . . . Rule 1001

payments, late: delinquency penalty, . . . 1:11405

penalties, cancellation of, . . . 1:11597

private railroad car: definition, . . . 1:11203

property tax allocation, . . . 1:95–100.6

rate of tax, . . . 1:11401, . . . 11403

relief of tax, penalty and interest, . . . 1:11408

return of levied property, . . . 1:11254

valuations, . . . 1:11291–11294

PROPERTY. See also particular type of property and subject matter.

ad valorem taxes: levy by local agencies, school districts, etc., . . . 1:93, . . . 2:2237

annexations, . . . 1:75.15

claimants: additions on assessment rolls, . . . 1:610

classification examples, . . . 1:Rule 124

classification for ad valorem property taxation, . . . 2:2229

definition, . . . 1:75.5, . . . 103, . . . 231

federal property used for protection of migratory birds, . . . 1:254.2

in transit: exemption from taxation, . . . 1:Rule 203

leases. See LEASING OF PROPERTY.

lien date, acquisition after, . . . 1:271

litigation, property in: assessments, . . . 1:983

local government-owned property: assessments, . . . 1:987

local government-owned property: exemption from taxation, . . . 1:XIII-3

movable property, . . . 1:Rule 205

owner's name, mistake in: assessment invalidity, . . . 1:613

owner's representatives: assessments, . . . 1:612

owners, unknown or absent, . . . 1:460

personal property—

assessment value and ratio used: notification, . . . 1:619.2

concealment, removal, etc. to evade taxation, . . . 1:502, . . . 504

cost: failure to report accurately: escape assessments, . . . 1:531.3

definitions, . . . 1:106

employee-owned hand tools, . . . 1:241

exemption from taxation, . . . 1:155.20, . . . 224

leased by bank or financial corporation, . . . 1:235

liquid petroleum gas tanks, . . . 1:Rule 153

low valued property: exemption from taxation, . . . 1:XIII-7, . . . 155.20

notification of assessment amount, . . . 1:619, . . . 621

oil, gas, or other hydrocarbons, property used in production of, . . . 2:2189.5

tangible personal property, . . . 1:Rule 123

tax as lien on real property, . . . 2:2189, . . . 2189.3

trade level recognition, . . . 1:Rule 10

precedent property interest: right to possession or enjoyment: change in ownership, . . . 1:61

real property—

acquisition between lien date and beginning of fiscal year: equalization, . . . 1:620.5

definition, . . . 1:51, . . . 104, . . . 2:Gov. 16181.5

escape assessments, . . . 1:531.2

fixtures, . . . 1:75.15

interests: change in ownership, . . . 1:61

low-valued property: exemption from taxation, . . . 1:XIII-7, . . . 155.20

maximum ad valorem tax, . . . 1:XIIIA-1

owners, absent or unknown: assessments, . . . 1:611

owners of enforceably restricted land: statements of intention, . . . 1:1630

reappraisal, . . . 1:65.1

sale for taxes: town, etc. designation: abbreviations, . . . 1:156

valuation, . . . 1:XIIIA-2

value changes, . . . 1:Rule 461

state-owned property: exemption from taxation, . . . 1:XIII-3

taxable property, . . . 1:XIII-1, . . . 201

transit development board property, . . . 1:201.1

unassessed property: judgments, . . . 1:1364

unsecured property: definition, . . . 1:134

PROPERTY IN TRANSIT

exemption from taxation, . . . 1:Rule 203

PROPERTY STATEMENTS

absence of statements, . . . 1:829

alteration of contents by state board of equalization, . . . 1:Rule 171

assessors: information reporting, . . . 1:831

attachments, . . . 1:441.5, . . . Rule 171

business property: inaccurate statements or reports: escape assessments, . . . 1:531.4

contents, . . . 1:442, . . . 443, . . . 445, . . . 452, . . . 827

departments, agencies, etc.: assistance, . . . 1:832

disclosure requirements, . . . 1:451, . . . 833

duplicate filing, . . . 1:443.1

failure to file or report—

escape assessments, . . . 1:531, . . . 862

penalty, . . . 1:463, . . . 830, . . . 862, . . . Rule 261

failure to furnish information: estimated assessments, . . . 1:501

false statements: penalties, . . . 1:461

filing deadline, . . . 1:Rule 901

filing requirements, . . . 1:441

information availability, additional, . . . 1:828

mineral production reports, . . . 1:Rule 171, . . . 172

records: destruction, . . . 1:834

scope of information, . . . 1:448

signing requirements, . . . 1:Rule 172

submission requirements, . . . 1:826

subpoenas and examinations re, . . . 1:454

PROPERTY TAX RELIEF

disabled persons. See DISABLED PERSONS, POSTPONEMENT OF PROPERTY TAXES.

disasters. See DISASTER RELIEF.

environmental contamination, . . . 1:69.4

local governments: reimbursements for new programs or higher levels of service, . . . 1:XIIIB-6

nonenterprise special districts, . . . 2:Gov. 16111.5

payments, . . . 2:Gov. 16112

property tax postponement. See POSTPONEMENT OF PROPERTY TAXES.

public assistance recipients, . . . 2:Gov. 16160

purpose, . . . 2:Gov. 16101

senior citizens. See SENIOR CITIZENS.

special supplemental subventions, . . . 2:Gov. 16110–16113

tax rates, . . . 2:Gov. 16101.5

PROPERTY TAX REVENUE ALLOCATION

basic revenue allocations—

1979–80, . . . 1:96

1980–present, . . . 1:96.1

ad valorem tax rate increases, . . . 1:93, . . . 96.31

annual tax increment, . . . 1:96.5

definitions, . . . 1:95

effective tax rate reductions, . . . 1:96.8

independent local health special districts, . . . 1:96.7

Nevada County, . . . 1:96.23

pension system costs, 1983–85, . . . 1:96.3

property tax administrative costs, . . . 1:95.2, . . . 95.3, . . . 95.4

property tax apportionment factors, . . . 1:96.2

redevelopment increment, . . . 1:96.6

redevelopment project areas, . . . 1:96.4

Santa Cruz County, . . . 1:100.3

Solano County, . . . 1:96.21

zoos, . . . 1:96.22

education revenue allocation shifts—

1992–93 fiscal year, . . . 1:97

1993–94 fiscal year, . . . 1:97.1, . . . 97.3

Alameda Contra Costa Transit District, . . . 1:97.22

Chino Basin Municipal Water District, . . . 1:97.23

County reductions, . . . 1:97.2

Countywide basis, . . . 1:97.4

Fire Protection Special Districts, . . . 1:97.21, . . . 97.31

Memorial districts, . . . 1:97.32

Oakland/Berkeley Fire, . . . 1:97.32

Police protection and personal safety activities, . . . 1:97.35

Water quality control compliance costs, . . . 1:97.34

jurisdictional changes—

computations, . . . 1:99, . . . 99.03, . . . 99.1, . . . 99.2

state assessed property, . . . 1:100

railroad owned property, . . . 1:100.1

supplemental property tax revenues, . . . 1:100.2

tax equity allocations (TEA)—

formula, . . . 1:98, . . . 98.01

Foster City, . . . 1:98.03

Los Angeles County, . . . 1:98.01

Orange County, . . . 1:98.1

Santa Clara County, . . . 1:98.04

Ventura County, . . . 1:98.02

PROPERTY TAXPAYERS' BILL OF RIGHTS

educational assistance, . . . 1:5908

employee evaluations, . . . 1:5907

legislative intent, . . . 1:5901, . . . 5911

property taxpayers' advocate: . . . 1:5903, . . . 5904, . . . 5905, . . . 5906, . . . 5908, . . . 5910, . . . 5911

PUBLIC UTILITIES

assessment by state board of equalization, . . . 1:XIII-19

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R

RACEHORSES

active racehorses, . . . 1:5717

allocations of taxes, . . . 1:5790

breeding purposes, horses used for, . . . 1:Rule 1046

broodmares, . . . 1:5711–5714

classification, . . . 1:Rule 1047

definition, . . . 1:5703

foals—

definition, . . . 1:5716.5

exemption from taxation, . . . 1:5741

live foals, . . . 1:5719

generally, . . . 1:5701–5790

nonactive racehorses, . . . 1:5718

owners, . . . 1:5704

reports: filing requirements, . . . 1:5782

stallions, . . . 1:5710

stud fees, . . . 1:5720, . . . 5720.5

tax administration, . . . 1:Rule 1045

tax transfers, . . . 1:5783

taxation rules, regulations, etc.: establishment by board of equalization, . . . 1:5781

wagering, . . . 2:B.P. 19605.7, . . . 19605.71

yearlings, . . . 1:5715, . . . 5716

RADIO STATIONS

educational stations: exemption from taxation, . . . 1:215.5

noncommercial educational FM broadcast station: definition, . . . 1:225.5

RAILROADS

county allocation of assessed value, . . . 1:100.1

private railroad car tax. See PRIVATE RAILROAD CAR TAX.

property, railway: assessments, . . . 1:XIII-19

REAL PROPERTY. See PROPERTY.

REBUTTABLE PRESUMPTION. See PRESUMPTIONS.

RECORDERS, COUNTY

assessments, sales, and deeding: written instrument filing, etc., . . . 1:162.5

change in ownership: document copies: provision to assessors, . . . 1:255.7

definition, . . . 1:11903

documentary transfer tax: recordation prior to tax payment: prohibition, . . . 1:11933

RECORDING

endorsements upon instruments, . . . 2:Gov. 27321

instruments: real property, . . . 2:Gov. 27279

title, instruments or judgments affecting, . . . 2:Gov. 27280

RECORDS

assessors, county: disclosure requirements, . . . 1:408, . . . 408.2

assessors, county: inspection by taxing agency representative, . . . 1:646

assessors, county: public inspection, . . . 1:408.2

business records: availability to assessor, . . . 1:470

business records: failure to furnish information, . . . 1:501

definition, . . . 1:997

equalization, state board of—

fees, . . . 1:162

private contractors, use by assessor, . . . 1:674

property statements: destruction, . . . 1:834

railroad cars, private, . . . 1:11652, . . . 11653

timber owners, . . . 1:38703, . . . 38704, . . . Rule 1031

REDEMPTION

abstract lists, . . . 2:4371–4379

accounting for moneys collected, . . . 2:4108

application to redeem, . . . 2:4105

audits of records and accounts of tax collector, . . . 2:4108.5

certificates of redemption, . . . 2:4105.2–4106, . . . 4107

city taxes, property sold for, . . . 2:Gov. 43061

deeds to state, county, or public agencies, . . . 2:3803, . . . 3807.5

deficiencies, . . . 2:4114–4116

delinquent list: filing, . . . 2:4104.3

delinquent roll: notation re redemption, . . . 2:4109

distribution of taxes and assessments, . . . 2:4656–4656.7

erroneous computations, . . . 2:4114

estimate of redemption amount, . . . 2:4105.1

index record, . . . 2:4110

installment payment of delinquent taxes—

credit for payment of back taxes, . . . 2:4336, . . . 4337

default, . . . 2:4222

effect of payments, . . . 2:4218

election to pay in installments, . . . 2:4217

first payment, . . . 2:4219

liens: credit toward satisfaction and removal, . . . 2:4142

notation on delinquent roll or abstract list, . . . 2:4109.5

parcels: separate redemption, . . . 2:4158

payments not deemed redemption, . . . 2:4223

redemption certificate, . . . 2:4225

reinstatement of account, . . . 2:4222

succeeding payments, . . . 2:4220, . . . 4221

liens: satisfaction and removal, . . . 2:4131–4159

notification of, . . . 2:4101.5

parcels: amount to redeem, . . . 2:4156, . . . 4157

payments—

amount of payment, . . . 2:4102, . . . 4141

cancellation of payment on unintended property, . . . 2:4920–4925

record of payments, . . . 2:4106.1

underpayments, . . . 2:4114–4116

penalties, . . . 2:4103

property not on roll, . . . 2:4104

quiet title actions, . . . 2:4113

receipts, . . . 2:4106

redemption certificates, . . . 2:4225

right to redeem, . . . 2:4101

sale of tax-defaulted property to private party after deed to state, . . . 2:3691, . . . 3707, . . . 3728, . . . 4112

separate valuations, . . . 2:4151–4159

REDEVELOPMENT. See COMMUNITY REDEVELOPMENT.

REDEVELOPMENT AGENCIES

allocations to, . . . 2:Gov 16112.7

payments to, . . . 2:Gov 16112.5

REDUCTION TRANSFERS

eligible counties, . . . 1:97.31, . . . 97.313

REFUNDS

actions by taxpayers, . . . 2:5140–5149.5

annexation to second local agency without detachment proceedings from first agency, . . . 2:5096.1

cities, taxes collected by county for, . . . 2:5099

claims—

contents, . . . 2:5097.02

mailing, . . . 2:2513

conditions, . . . 2:5097

disputed amounts: impoundment, . . . 2:5097.03

escape assessments, . . . 2:5097

exemptions, retroactive, . . . 2:5096.5

indispensable parties, . . . 2:5146

interest, . . . 2:5150–5152

levies prior to 1939, . . . 2:4806

limitations, . . . 2:5097.2

1978–79 unsecured roll: excess taxes, . . . 2:5098, . . . 5098.5

payment, . . . 2:5101

penalties, interest, and costs, . . . 2:5106

permissible refunds, . . . 2:5096

precedence over other civil actions, . . . 2:5149

public agencies, actions by, . . . 2:5161

public entity acquiring property by negotiated purchase: refund to person paying tax, . . . 2:5096.7

racehorse tax overpayments, . . . 1:Rule 1045

reduction in base year value, . . . 2:5096.8

revenue districts, taxes collected by county for, . . . 2:5099

state, settlement with, . . . 2:5100

supplemental assessments, . . . 1:75.43

unclaimed amounts, . . . 2:5102

REGULATIONS

board approved, . . . 2:GOV. 15606.5

Relief from tax, penalty and interest, . . . 1:11408, . . . 38454

RELIGION

buildings, etc., used for religious purposes: exemption from taxation, . . . 1:XIII-3-5

RENTS AND RENTALS

renters: benefit increase, . . . 1:XIII-3

RETIREMENT SYSTEMS, PUBLIC

fees for general governmental services, . . . 2:Gov. 7510

REVENUE DISTRICTS

definition, . . . 1:122

land in multiple revenue districts: assessments, . . . 1:606

taxing agency election to become revenue district, . . . 2:Gov. 54902.2

ROAD DISTRICTS

apportionment of funds, . . . 2:S.H. 1650–1654

ROLLS, ASSESSMENT. See also UNSECURED ROLL, SECURED ROLL.

board prepared rolls: usage as unextended assessment roll, . . . 1:254

board roll: definition, . . . 1:109

claimants of property, additional, . . . 1:610

current roll: definition, . . . 1:75.2, . . . 125

current rolls: assessment reduction applications, . . . 1:1603.1

definition, . . . 1:109, . . . 1:75.3

escape assessments: entry on roll, . . . 1:864

extended roll and abstract list data: retention in electronic data-processing equipment, . . . 1:109.6

extended rolls: minimum contents, . . . 1:Rule 252

land descriptions, . . . 1:610

leased personal property, . . . 1:623

local rolls—

auditor: delivery to upon completion, . . . 1:617

completion: affidavit, . . . 1:616

contents, . . . 1:602, . . . Rule 252

definition, . . . 1:109

index: preparation by assessor, . . . 1:615

notification of assessment amount, . . . 1:619, . . . 621

raising or lowering entire roll by county boards of equalization, . . . 1:1610.6

machine prepared rolls—

contents, . . . 1:618

definition, . . . 1:109.5

mining rights or mineral rights, . . . 1:607.5

preparation, . . . 1:75.3, . . . 601

roll being prepared: definition, . . . 1:75.3

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S

SALES AND USE TAXES

apportionment, . . . 1:XIII-29

exemptions: reimbursement for net revenue losses, . . . 2:2230

SANITARY DISTRICTS

boundary changes, . . . 2:Gov. 54904

SCHOOLS

allocations: property valuations, . . . 2:Ed. 42214

appropriations—

amount computed, . . . 2:Ed. 41203.6

supplemental, . . . 2:Ed. 41203.6–41203.7

buses: vehicle license fee exemption, . . . 1:10782

colleges. See COLLEGES.

collegiate grade, less than: welfare exemption, . . . 1:214.4, . . . 214.5

determination of minimum level of funding, . . . 2:Ed.41200–41207

districts—

ad valorem property taxes, . . . 1:93

boundary changes, . . . 2:Gov. 54903.1

Calistoga joint unified school district, . . . 2:Stats. 1978, Ch. 296

change in ownership: increased assessment revenues: allocations, . . . 1:75.70

Cotati-Rohnert Park unified school district, . . . 2:Stats. 1978, Ch. 296

disputed revenues: impoundment, . . . 2:Ed. 14240

new construction: increased assessment revenues: allocations, . . . 1:75.70

taxes, annual levy of, . . . 1:XIII-21

nursery schools—

exemption from taxation, . . . 1:214, . . . 221

postsecondary education. See POSTSECONDARY EDUCATION.

public schools—

exemption from taxation—

affidavit filing, annual, . . . 1:254

affidavits: contents, . . . 1:259.10

claims, late, . . . 1:270

general provisions, . . . 1:XIII-3, . . . 202

student organizations, property used by, . . . 1:202.6

leasing property: tax reductions, . . . 1:202.2

state-mandated local cost reimbursements—

appropriations, . . . 2:2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2218.5, . . . 2235

statutes: annual review and report by department of finance, . . . 2:2246

use for any public purpose, . . . 2:2232

state university, California. See STATE UNIVERSITY, CALIFORNIA.

student organizations, property used by: exemption from taxation, . . . 1:202.6

theatrical schools and institutes, . . . 2:P.R. 5140, . . . 5141.1

university of California. See UNIVERSITY OF CALIFORNIA.

SCIENCE

property used for scientific purposes: welfare exemption, . . . 1:214

SCIENCES, CALIFORNIA ACADEMY OF

exemption from taxation, . . . 1:XIII-4, . . . 203.5

SECURED ROLL

adjustment by state board of equalization, . . . 1:XIII-18

copies for cities or lighting, water, or irrigation districts, . . . 1:647, . . . 649

definition, . . . 1:109

delivery to tax collector, . . . 2:2601, . . . 2603

equality with unsecured rolls, . . . 1:XIII-12

errors: correction, . . . 2:4840

mobilehome assessment entry on, . . . 1:5830

personal property: notification of value and ratio used, . . . 1:619.2

protested payments for lack of notification of property value changes, . . . 1:620

SECURITIES

cooperative housing corporation stock transfers: change in ownership, . . . 1:61

corporation stock purchases or transfers: change in ownership, . . . 1:64

exemption from taxation, . . . 1:212

SEED POTATOES, . . . 1:234

SEISMIC RETROFITTING IMPROVEMENTS, . . . 1:70, . . . 74.5

SENIOR CITIZENS

base year value transfers, . . . 1:69.5

property tax postponement. See POSTPONEMENT OF PROPERTY TAXES.

welfare exemption, . . . 1:214

SEPARATE ASSESSMENTS

apartment projects, community, . . . 2:2188.7

applications and computations, . . . 2:2821–2827

condominiums, . . . 2:2188.3, . . . 2188.6

housing cooperatives, . . . 2:2188.7

improvements owned separate from land, . . . 2:2188.2

land and improvements, . . . 1:XIII-13, . . . 607

land tracts, multiple revenue districts, . . . 1:606

leased land, . . . 2:2188.4

mineral rights, . . . 1:607.5

mobilehome parks, . . . 2:2188.10

personal property, . . . 2:2189

planned developments, . . . 2:2188.5

state assessed personal property, . . . 2:2189.1

stock cooperatives, . . . 2:2188.7

time share estate, . . . 2:2188.8

time share project, . . . 2:2188.9

undivided interests, . . . 2:2188.11

SERVICE OF PROCESS

actions against the state, . . . 1:160

timber yield tax: suits to enforce payment, . . . 1:38515

SHORT TITLES

California Land Conservation Act of 1965, . . . 2:Gov. 51200

California Timberland Productivity Act of 1982, . . . 2:Gov. 51100

Documentary Transfer Tax Act, . . . 1:11901–11934

Manufactured Home Property Tax Law, The, . . . 1:5800–5842

Private Railroad Car Tax Law, . . . 1:11201–11702

Timber Yield Tax Law, . . . 1:38101–38908

Vehicle License Fee Law, . . . 1:10701–11005.6

Williamson Act, . . . 2:Gov. 51200

SOFT DRINKS

containers, returnable: assessments, . . . 1:996

SINGLE FAMILY DWELLINGS

assessment limitations, owner-occuppied, . . . 1:XIII-9, . . . 401.4

burden of proof, appeals, . . . 1:167, . . . Rule 313

historically restricted, . . . 1:439.2

leased land, 35 year presumption, . . . 1:62

STATE BOARD OF EQUALIZATION

acts regulated by board: time extensions, . . . 1:Rule 1051

advisory services, . . . 2:Gov. 15624

appointments—

timber advisory committee, . . . 1:431, . . . 434.2

appraisal commission: representative: membership, . . . 1:1716

appraisal practices, data promoting uniformity in: issuance to assessors, . . . 1:401.5

appraisers: certification, . . . 1:670, . . . 673, . . . Rule 282, . . . 283

assessment levels of counties: measurements and adjustments, . . . XIII-18

assessment procedures, local: surveys, . . . 2:Gov. 15640–15646

assessments—

actions on Saturdays, Sundays, or holidays, . . . 1:724

estimates of total values of state-assessed property: transmission to auditors, . . . 1:755

finality of assessments, . . . 1:733, . . . 759

nonunitary property valuations: mailing of notification, . . . 1:732

principle of unit valuation usage, . . . 1:723

reassessments—

correction, petitions for—

filing, . . . 1:747

hearings, . . . 1:748, . . . 749

decisions, findings, and conclusions, . . . 1:744

hearings, . . . 1:742, . . . 743

roll, placement on, . . . 1:745

unitary or nonunitary property reassessments, . . . 1:741

unitary property: allocated assessed values, . . . 1:746

roll corrections, . . . 1:758

rolls: transmission to auditors, . . . 1:756, . . . 757

state-assessed property: ratio of assessment, . . . 1:722

state taxable property, annual valuation and assessment of, . . . 1:721

unitary property valuations: mailing of notification, . . . 1:731

validity, failure to receive notice has no effect on, . . . 1:725

assessors: training, advice, etc., . . . 2:Gov. 15606, . . . 15606.5–15608

attendance before board, . . . 2:Gov. 15617

books, blanks, and maps form prescription for assessors, . . . 1:1254

books, papers, etc., of property owners: examination, . . . 2:Gov. 15618

community redevelopment projects: maps, etc.: filing fees, . . . 2:H.S. 33328.4

conferences with other officials, . . . 2:Gov. 15610

definition, . . . 1:20, . . . Rule 301

documents, etc.: sale, . . . 2:Gov. 15622

equalization—

property valuations—

comparable sales approach, . . . 1:1815

local considerations and methods, . . . 1:1816

publicly owned property equalization review—

actions: transmission to auditor, applicant, etc., . . . 1:1841

application, . . . 1:1840

exemption forms, . . . 1:Rule 101

functions and jurisdiction, . . . 1:Rule 302

hearings—

homeowners' property tax exemption: information from county assessors, . . . 1:218.5

incompatible activities, . . . 2:Gov. 15625

information: disclosure, . . . 2:Gov. 15619

inspection of property, . . . 2:Gov. 15611

inspection of work of local officials, . . . 2:Gov. 15612

insurance company taxation: assessment, . . . 1:XIII-28

leases of property, . . . 2:Gov. 15621

local government property assessments: ratio computation, . . . 2:987

local government property assessments: review, equalization, and adjustment, . . . 1:XIII-11

meetings—

location and time, . . . 2:Gov. 15609

members—

controller, state, . . . 1:XIII-17

election, . . . 1:XIII-17

powers and duties, . . . 2:Gov. 15623

qualifications, . . . 2:Gov. 15601, . . . 15602

salaries, . . . 2:Gov. 15603

vacancies, . . . 2:Gov. 15602

powers and duties, . . . 2:Gov. 15606, . . . 15606.1

private railroad car tax—

administration, . . . 1:11651–11655

jeopardy assessment determinations, . . . 1:11351

owner reports, unsatisfactory: assessment by other information, . . . 1:11314

reassessment decisions, . . . 1:11341

property tax exemptions: procedure and form, . . . 1:251

public utilities: assessment, . . . 1:XIII-19

racehorses, taxation of: rules, regulations, etc., . . . 1:5781

report, annual, . . . 2:Gov. 15616

reports to be filed with board: extensions of time, . . . 2:Gov. 15620

schedule of actions, . . . 1:Rule 901.5

schools: factor for modifying total assessed values, . . . 2:Ed. 41200

secretary, . . . 2:Gov. 15604, . . . 15605

subpoenas: issuance, contempt, etc., . . . 2:Gov. 15613–15615

timber advisory committee: representative: membership, . . . 1:431

timber and timberland valuations: grading instructions and rules, . . . 1:434

timber yield taxes—

administration, . . . 1:38701–38706

authority of board in collection proceedings, . . . 1:38573

business termination: notices, etc., re successor liability, . . . 1:38561–38565

collections from suits to enforce payment: report, . . . 1:38571

deficiency determinations—

computation and determination, . . . 1:38411

notice of determination, . . . 1:38416

offsets, . . . 1:38413

failure to file returns—

computation and determination of tax, . . . 1:38421

notice of determination, . . . 1:38425

offsets, . . . 1:38422

jeopardy determinations—

due date, . . . 1:38431

rate certification, . . . 1:38203

rate computation, adjustments, etc., . . . 1:38202

refund claims, . . . 1:38605

returns: extension of time, . . . 1:38405

returns, periods of: determination, . . . 1:38404

seizure and sale of property to collect delinquent taxes, . . . 1:38551–38554

timber value area designation, etc., . . . 1:38204

welfare exemptions: review procedures, . . . 1:Rule 136

STATE MANDATE COSTS

appropriations, . . . 2:2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2235

crimes or infractions: increased penalties: appropriation, . . . 2:2246.2

mandates—

offsetting local savings—

statutes: annual review and report by department of finance, . . . 2:2246

use for any public purpose, . . . 2:2232

school district reimbursements—

appropriations, . . . 2:2240

bills: legislative counsel determination re reimbursement requirement, . . . 2:2241, . . . 2244

bills: reimbursement estimates by department of finance, . . . 2:2242, . . . 2243

claims—

amount: limitation, . . . 2:2233

filing, . . . 2:2235

statutes: annual review and report by department of finance, . . . 2:2246

use for any public purpose, . . . 2:2232

STATE-COUNTY PROPERTY TAX ADMINISTRATION PROGRAM, . . . 1:95.31

STATES OTHER THAN CALIFORNIA

documentary transfer tax exemption, . . . 1:11922

tax liabilities: enforcement, . . . 1:30

tax suits, . . . 1:31

STATUTE OF LIMITATIONS

appealing base year value, . . . 1:80

base year value adjustments, . . . 1:51.5

civil actions for delinquent taxes, . . . 2:3007

escape assessments, . . . 1:532, . . . 532.1

supplemental assessments, . . . 1:75.11

STOCK COOPERATIVES

separate assessment, . . . 2:2188.7

STOCKS. See SECURITIES.

STREETS

improvement: additional property tax rate, . . . 2:2272

SUBPOENAS

equalization, county boards of: hearings, . . . 1609.4, . . . 1609.5

equalization, state board of, . . . 2:Gov. 15613–15615

property statements, information re, . . . 1:454

SUBVENTIONS.

applications, . . . 2:Gov. 16112

appropriation, . . . 2:Gov. 16100, . . . 16131

assessed value, . . . 2:Gov. 16101.5

assessment ratios, . . . 2:Gov. 16101.5

open space, . . . 2: Gov. 16140–16154

property tax postponement program, . . . 2:Gov. 16180–16182

purpose, . . . 2:Gov. 16101

timberland production zone rezoning: . . . 2:Gov. 51140–51146

SUPERINTENDENT OF PUBLIC INSTRUCTION

revenue needs: assessed value determinations, etc., . . . 1:100.1

SUPERVISORS, BOARDS OF

chairman: appraisal commission: membership, . . . 1:1716

clerks: assessment hearing officer reports: transmittal, . . . 1:1640, . . . 1640.1

documentary transfer tax imposition, . . . 1:11911

duties in relation to assessors, . . . 1:1251

levying taxes, . . . 2:2151

rates of county and district taxes: fixing, . . . 2:2151

real property with low base year value: authorization to exempt, . . . 1:XIII-7, . . . 155.20

taxes: rate adoption and levying, . . . 2:Gov. 29102

SUPPLEMENTAL ASSESSMENTS.

adminstrative cost reimbursement, . . . 1:75.60

appeals

assessor judgment error, stipulation to, . . . 1:1605

filing period, . . . 1:75.31, . . . 1605

"assessment made outside of the regular assessment period," . . . 1:75.31

bill, . . . 1:75.51

contents, . . . 1:75.51

delinquency penalties, . . . 1:75.52, . . . 75.53

due date, . . . 75.52

builders exclusion, . . . 1:75.12

cancellation, small amounts

assessor, . . . 1:75.55

auditor, amounts under $20, . . . 1:75.41, . . . 2:4986.8

board of supervisors, . . . 1:75.55

disaster relief, use of provisions, . . . 1:170

escape assessment, not deemed to be, . . . 1:75.13

exemptions, . . . 1:75.21

fixtures, . . . 1:75.5, . . . 75.15

manufactured homes, . . . 1:75.5

mobilehome accessories, $50, . . . 1:75.55

model homes, . . . 1:75.12

negative amounts (refunds), . . . 75.41, . . . 75.43

new construction, date of completion, . . . 1:75.12, . . . Rule 463.500

notice

contents, . . . 1:75.31

failure to receive, . . . 1:75.31

right to appeal, . . . 1:75.31

oil and gas reserve discovery, . . . 1:75.10

possessory interests, . . . 1:75.5

Proposition 13 affected property, limited to, . . . 1:75.14

proration, subsequent reassessable event, . . . 75.54

purpose of, . . . 1:75

revenue allocation, . . . 1:75.70–75.72

roll

pending notice, . . . 1:75.30

statute of limitations, . . . 1:75.11

structure removal, . . . 1:75.10

supplemental roll, . . . 75.42

window period, . . . 1:75.11

inflation factor, . . . 75.18

proration factors, . . . 75.41

SUPPLEMENTAL ROLL

change in ownership: placement on roll, . . . 1:75.11

definition, . . . 1:75.7

enrollment of information transmitted by assessor to auditor, . . . 1:75.42

liens against real property, . . . 1:75.54

new construction: placement on roll, . . . 1:75.11

reduction in assessment: applications, . . . 1:1603.1

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T

TAX CERTIFICATES

"assigned penalties", . . . 2:4502

administration of, . . . 2:4511

authorization of, . . . 2:4511

"delinquency date", . . . 2:4503

Redemption Fund, . . . 2:3776, . . . 4512

refunds by holders, . . . 2:5103

rights of taxpayers, . . . 2:4513

"secured roll property", . . . 2:4504

tax certificate, sale of, . . . 2:4511–4531

TAX COLLECTIONS

accounting for moneys collected, . . . 2:2616

additional charges: property placed on roll after delivery to collector, . . . 2:2604

agencies other than counties, . . . 1:162.5

aircraft, certificated: taxing agencies, . . . 1:1155, . . . 1156

aircraft: procedure, . . . 1:5392

alternative collection procedure, . . . 2:2851–2862

amount so small as not to justify cost of collection, . . . 2:2611.1–2611.4

bills—

failure to receive, . . . 2:2610.5

homeowners' exemption: notice re ineligibility, . . . 2:2615.5

information copy, . . . 2:2610.6

information included in bill, . . . 2:2611.5

mailing, . . . 2:2610.5

senior citizens property tax assistance and postponement: notices, . . . 2:2615.6

tax-defaulted property, . . . 2:2612, . . . 2612.5

changes to increase state revenues: legislative vote requirement, . . . 1:XIIIA-3

collectors—

agreements for debt collection services, . . . 1:38575

charging collector with taxes, . . . 2:2603

deeds, . . . 1:176

default, declaration or notice of: cancellation or correction: notice to controller, . . . 2:4803

delinquencies, recording certificates of, . . . 2:2191.3

dissolution of corporation, . . . 1:11533

document and record fee collection, . . . 1:162

duty, . . . 2:2602

facsimile signature, . . . 1:168

instructions, advice, etc., from state controller, . . . 2:Gov. 30300

manufactured homes: tax clearance certificate issuance, . . . 1:5832

official acts: time extension, . . . 1:155.3

property releases subject to liens caused by escape assessments, . . . 1:867

racehorse taxation, . . . 1:Rule 1045

redemption certificates: cancellation of correction: notice to controller, . . . 2:4803

reports, . . . 1:157

deeds, taxing agency, . . . 1:175, . . . 177

delinquent taxes. See DELINQUENT TAXES.

discharge from accountability for collection, . . . 2:2611.1–2611.4

documentary transfer tax, . . . 1:11931

illegal or unconstitutional methods: declaratory relief, . . . 2:4808

injunctions, . . . 2:4807

installments, . . . 2:2605–2607.1, . . . 2700–2708, . . . 2750–2772

legislative power, . . . 1:XIII-2

manufactured homes, . . . 1:5830–5832

part of assessment, collection on, . . . 2:2801

payment of taxes. See PAYMENT OF TAXES.

postponed property taxes, . . . 2:3201–3204

power of, . . . 1:XIII-31, . . . XIII-32

private railroad car tax, . . . 1:11451–11496

racehorses, . . . 1:5761–5768

roll: delivery to tax collector by auditor, . . . 2:2601

seizure and sale—

notice of sale, . . . 1:11512

return of excess revenue, . . . 1:11514

sale of property, . . . 1:11513

seizure of property, . . . 1:11511

suit for taxes, . . . 1:31, . . . 2:3002–3006

supplemental assessments, . . . 75.50–75.54

taxpayers: complaints against assessors, . . . 1:1362

termination of business—

certificate of payment, . . . 1:11523

failure to withhold sufficient amount from purchase price, . . . 1:11522

notice of successor liability, . . . 1:11524

withholding of tax due from purchase price, . . . 1:11521

timber yield tax, . . . 1:38501–38563

unsecured roll. See UNSECURED ROLL.

valuation: illegal or unconstitutional method, . . . 2:4808

verification of property taxes, . . . 1:164

warrants—

collection of fees, . . . 1:11503

issuance of warrant, . . . 1:11501

payment of fees, . . . 1:11502

TAX-DEFAULTED PROPERTY

affidavit of default: publication, . . . 2:3371–3375

assessor's records, entry on, . . . 2:3443, . . . 3443.5

bill for taxes, . . . 2:2612, . . . 2612.5

cancellation of declaration of default, . . . 2:3444

deed to state, county, or public agencies—

agreement: contents, etc., . . . 2:3793, . . . 3793.5, . . . 3794.2, . . . 3795

approval by controller, . . . 2:3795

assessments, . . . 1:568

contesting validity, . . . 2:3809, . . . 3810

deed to purchaser, . . . 2:3804–3806

definitions, . . . 2:3771–3772.5

effective date of agreement, . . . 2:3802

escape assessments, . . . 1:531.7

invalidity or irregularity, . . . 2:3809, . . . 3810

joint purchases, . . . 2:3792

nonprofit organizations, purchase by, . . . 2:3791.4, . . . 3795.5

notice of agreement, . . . 2:3796–3801

options to purchase, . . . 2:3794

payments, . . . 2:3791.5, . . . 3793.5, . . . 3808

price upon purchase by county or state, . . . 2:3775

purchase, . . . 2:3791.3

redemption—

rights, . . . 2:3803

report to controller by tax collector, . . . 2:3811

resales: distribution of proceeds, reports, etc., . . . 2:3793.5, . . . 3807.3

rescission of tax deed, . . . 2:3807.5

rights of taxing agencies, . . . 2:3773

roll, entry on, . . . 1:568, . . . 2:3813

sales between taxing agencies, . . . 2:3841

state's rights, . . . 2:3774

taxing agency's expenses of purchase and sale, . . . 2:3793.6

deeds—

parity of deeds, . . . 2:3713

default, declaration of, . . . 2:3436

deferral; defaulted taxes paid on installment plan, . . . 2:4222.5

delinquent lists, published, . . . 2:3371–3385

delinquent taxes: tax bill, . . . 2:2612, . . . 2612.5

distribution of proceeds from sales, . . . 2:4671–4676, . . . 4704

erroneous redeclaration of tax default, . . . 2:4839.1

errors, . . . 2:3438

impairing value of property: prohibition, . . . 2:3441

impending default for failure to pay taxes: notices, . . . 2:3351–3353

index record, . . . 2:4110

liens: satisfaction and removal, . . . 2:4131–4159

negotiable paper, . . . 2:3450–3457

oil, gas, or mineral rights, . . . 2:3692

payment, medium of, . . . 2:3450–3457

payment of amount due prior to declaration of default, . . . 2:3437

quiet title actions—

action by purchaser, . . . 2:3727, . . . 3950

complaint, . . . 2:3950

default of defendant, . . . 2:3962

defendants, known, . . . 2:3951

defendants, unknown, . . . 2:3952–3955, . . . 3961

final decree, . . . 2:3967–3969

notice of pendency of action, . . . 2:3956

partition of property, . . . 2:3965

proof of facts alleged, . . . 2:3962

remedy construed as cumulative, . . . 2:3970

sale of property, . . . 2:3965

special assessments, . . . 2:3966, . . . 3967, . . . 3969, . . . 3972

state, purchases from the, . . . 2:3727

summons, . . . 2:3957–3960

trial, . . . 2:3963

roll, entry on, . . . 2:3439, . . . 3442

sale to private party—

approval by board of supervisors, . . . 2:3694, . . . 3699

auctions, public, . . . 2:3693, . . . 3706

authorization by controller, . . . 2:3694, . . . 3700

bids by taxing agencies, . . . 2:3705

bids, sealed, . . . 2:3692

consent of their taxing agencies, . . . 2:3695, . . . 3695.3

contact in person, . . . 2:3704.7

contesting validity of proceedings: statute of limitations, . . . 2:3725, . . . 3726

controller: notification by tax collector, etc., . . . 2:3691, . . . 3691.1, . . . 3691.4, . . . 3691.5

deed to purchaser, . . . 2:3708–3712

deeds: new tax deed issued on nonpayment, . . . 2:3728.1

description of property by assessor, . . . 2:3691.3

fair market value, . . . 2:3698.5

nonprofit organization purchasing property, . . . 2:3695.5

notice of intended sale: publication, etc., . . . 2:3702–3704.5

notice to parties of interest re proposed sale, . . . 2:3701

objections by other taxing agencies, . . . 2:3695, . . . 3695.3, . . . 3695.4

parcels unusable due to size, location, etc., . . . 2:3692

payment, medium of, . . . 2:3693, . . . 3693.1

payment of taxes by former owner, . . . 2:3728

portions of property, sales of, . . . 2:3691

postponement of sale, . . . 2:3706.1

power to sell, . . . 2:3691

price, minimum, . . . 2:3698.5, . . . 3698.7, . . . 3706, . . . 3793.1

proceeds: deposit, . . . 2:3718

public use, property needed for, . . . 2:3695.4

quiet title actions, . . . 2:3727

redemption, . . . 2:3707, . . . 3728, . . . 4112

refund of purchase price, . . . 2:3729, . . . 3731

report of sale: transmission to county treasurer, . . . 2:3718

report to assessor, . . . 2:3716

report to other taxing agencies, . . . 2:3720

rescinding sale, . . . 2:3731, . . . 3731.1

rolls: notation of sale, . . . 2:3717.5

sale, . . . 2:3706

share claims by other taxing agencies, . . . 2:3721–3724

supervisors, board of: notification by tax collector, . . . 2:3698

time for sales, . . . 2:3692

voiding tax deeds, . . . 2:3728, . . . 3729

sales of tax-defaulted property—

assessment, . . . 1:614

notice of power and intent to sell, . . . 2:3361–3366

sale by operation of law, . . . 2:3436–3448

statements re amount in default and property affected, . . . 2:3440, . . . 3446–3448

void declaration of default, . . . 2:3444

waste: prohibition, . . . 2:3441

welfare exemption, . . . 2:3698.7

TAX LEVYING

determination of tax, . . . 2:2151–2152.5

double taxation: prohibition, . . . 1:102

limitation provisions, XIII-A-1–6

special taxes, . . . 1:XIIIA-4

supervisors, boards of: authority and duties, . . . 2:Gov. 29102

verification of property taxes, . . . 1:164

TAX LIABILITIES

out-of-state liabilities: enforcement, . . . 1:30

TAX RATES

ad valorem property taxes, . . . 1:XIIIA-1, . . . 93

additional rates—

audits, . . . 2:2271

city paying its share of property tax to special district, . . . 2:2280.1

continuation, . . . 2:2271.1, . . . 2271.15

contractual obligations, . . . 2:2273–2273.2

costs mandated by federal government, courts, or initiatives, . . . 2:2271

courts, costs mandated by, . . . 2:2271

disasters, . . . 2:2274

elections re tax rate limits, . . . 2:2277

emergencies, . . . 2:2274, . . . 2275

errors in determining rate, . . . 2:2276

federal government, costs mandated by, . . . 2:2271

governmental reorganization, . . . 2:2278

hearings, . . . 2:2274

initiative measures, costs mandated by, . . . 2:2271

leases, . . . 2:2273–2273.2

municipal utility districts: short-term borrowing, . . . 2:2272

notes or other indebtedness: interest and redemption charges: payment, . . . 2:2270, . . . 2279.1

retirement and pension plans, payments to, . . . 2:2270

special funds, payments to, . . . 2:2270

street improvements, . . . 2:2272

street lighting, . . . 2:2280

adoption of rates by boards of supervisors, . . . 2:Gov. 29102

adoption of tax rates: resolution, . . . 2:Gov. 29106

aircraft, . . . 1:5391

banks, . . . 1:23181

calculation, . . . 2:Gov. 29103, . . . 29104

changes to increase state revenues: legislative vote requirement, . . . 1:XIIIA-3

current tax rate: definition, . . . 75.4

definition, . . . 1:135

designation of rate, . . . 2:Gov. 29100

elections re limits, . . . 2:2285–2289

errors in establishing rates, . . . 2:2325.1

functional consolidations, . . . 2:2305–2309

governmental reorganizations, . . . 2:2295–2299

insurance company taxation, . . . 1:XIII-28

limits, . . . 1:XIIIA 1–6, . . . 2:2285–2289, . . . Gov. 29101

local government, . . . 1:XIII-20

maximum rates—

alternate procedures to establish rate, . . . 2:2266, . . . 2266.1–2266.5

cities, . . . 2:2262, . . . 2266.5, . . . Stats. 1974, Ch. 507

comparison of rates having different assessment ratios, . . . 2:2260.5

counties, . . . 2:2261–2261.2

county service areas, . . . 2:2262.2

decreases, . . . 2:2261.2

determination, . . . 2:2260, . . . 2267

districts formed to take over services of county service area, . . . 2:2262.2

elections re limits, . . . 2:2285–2289

elections to establish, . . . 2:2265

errors or omissions in determining 1971–72 or 1972–73 fiscal year rates, . . . 2:2267

exclusions in determining rates, . . . 2:2260

fire protection services, . . . 2:2261.1

harbor districts, . . . 2:2263.4

local agency formed to take over services of county service area, . . . 2:2262.2

special districts, . . . 2:2263–2263.2, . . . 2264, . . . 2266.1, . . . 2266.2

penalty assessments, . . . 1:506

private railroad car tax, . . . 1:11401, . . . 11403

property not sufficiently secured, . . . 2:Gov. 29107

property tax rate: definition, . . . 1:Rule 460

property tax revenue allocation: jurisdictional changes: tax reduction, . . . 1:100

reporting rate to state controller, . . . 2:2325–2327

revision by local government for excess revenues, . . . 1:XIIIB-2

statement to controller, . . . 2:Gov. 29109

timber yield tax—

adjustment of rate, . . . 1:38202

certification of rate, . . . 1:38203, . . . 38203.5

harvesting of timber, . . . 1:38115

transfers of programs or services from one local agency to another, . . . 2:2305–2309

unsecured property, . . . 1:XIII-12

unsecured roll, . . . 2:2905

TELEGRAPH CORPORATIONS

property assessments, . . . 1:XIII-19

TELEPHONE CORPORATIONS

property assessments, . . . 1:XIII-19

TELEVISION

educational programming: exemption from taxation, . . . 1:215.5

educational television station: definition, . . . 1:225.5

TIMBER ADVISORY COMMITTEE

appointment, . . . 1:434.2

membership, etc., . . . 1:431

TIMBER AND TIMBERLANDS

appraisal unit, timber, . . . 1:Rule 41, . . . 53

conversion of timberland to other uses, . . . 2:P.R. 4621–4626

definition, . . . 1:431

exemption from taxation, . . . 1:XIII-3

generally, . . . 2:Gov. 51100–51104

grading rule, . . . 1:Rule 1021

harvesting plans, . . . 2:P.R. 4582.8

open-space lands, value as, . . . 1:Rule 53

additions to timberland production lands, . . . 2:Gov. 51113.5

contested parcels, . . . 2:Gov. 51110

deed restrictions, . . . 2:Gov. 51119.5

definitions, . . . 2:Gov. 51104

eminent domain, . . . 2:Gov. 51150–51155

enforceable restrictions, . . . 2:Gov. 51118

enforcement actions, . . . 2:Gov. 51116

environmental impact reports: exemptions, . . . 2:Gov. 51119

list of parcels assessed for timber, . . . 2:Gov. 51110

list of parcels not assessed for timber, . . . 2:Gov. 51110.1, . . . 51110.3

notice and hearing, . . . 2:Gov. 51110–51110.2

parcels: size, . . . 2:Gov. 51119.5

petitions by landowner re zoning, . . . 2:Gov. 51110.3

planning commissions: hearings and recommendations, . . . 2:Gov. 51110.2

public improvements, . . . 2:Gov. 51151–51155

recording with county recorder, . . . 2:Gov. 51117

rehearings, . . . 2:Gov. 51113

rezoning, . . . 2:Gov. 51113, . . . 51120, . . . 51121, . . . 51140, . . . 51141, . . . 51146

rezoning, immediate, . . . 2:Gov. 51130, . . . 51134, . . . 51142

term of zoning, . . . 2:Gov. 51114

timber operations, . . . 2:Gov. 51115.1, . . . 51115.5

uses—

compatible, . . . 2:Gov. 51111

nonconforming, . . . 2:Gov. 51115.2

restricted, . . . 2:Gov. 51115

valuation as open-space land, . . . 1:423

zoning, . . . 2:Gov. 51112, . . . 51113

revenue attributable to timber, average annual property tax, . . . 2:Gov. 27423

valuations—

additions, . . . 1:437

assessment roll preparation, . . . 1:435

base year valuations, . . . 1:52

exemptions, . . . 1:436

general provisions, . . . 1:Rule 53

grading criteria and procedures: instructions, . . . 1:434

grading rules, . . . 1:434.1

market value, . . . 1:Rule 41

open-space land, enforceably restricted, . . . 1:423.5

pine-mixed conifer region, . . . 1:434.5

Redwood region, . . . 1:434.5

rules and regulations, . . . 1:432

schedule, . . . 1:434.5, . . . Rule 471

tax overpayments: refunds or credits, . . . 1:434.6

timberland production zones: notation on assessment rolls, . . . 1:433

Whitewood subzone of the redwood region, . . . 1:434.5

TIMBER YIELD TAX LAW

administration—

employees and representatives of the board, . . . 1:38702

equalization, state board of, administration by, . . . 1:38701

information disclosure: prohibition, . . . 1:38705

records: access by assessors, . . . 1:38706

timber owner records, . . . 1:38703, . . . 38704

board foot: definition, . . . 1:Rule 1022

board foot log rule: definition, . . . 1:Rule 1022

business termination—

certificate from state board re payment of tax, . . . 1:38561–38563

liability for unpaid taxes, . . . 1:38574

notice of successor liability, . . . 1:38564

security for taxes held by board at time of termination: disposition, . . . 1:38565

successors: withholding from purchase price to cover predecessor liability, . . . 1:38561, . . . 38562

collection of tax—

delinquency in payments: notice to creditors, . . . 1:38502

security for tax, . . . 1:38501

withholding from purchase price by successor in interest, . . . 1:38561

damaged timber, . . . 1:Rule 1023

deficiency determinations—

computation and determination by state board of equalization, . . . 1:38411

interest, . . . 1:38412

notice of determination, . . . 1:38416

notices, service of, . . . 1:38417, . . . 38418, . . . 38419

offsets, . . . 1:38413

penalties, . . . 1:38414, . . . 38415

definitions, . . . 1:38101–38110

deposit of taxes, . . . 1:38901, . . . 38903

generally, . . . 1:38101–38908

grading rule, . . . 1:Rule 1021

harvest value, immediate, . . . 1:Rule 1023

imposition and rate of tax—

adjustment of rate, . . . 1:38202

certification of rate, . . . 1:38203, . . . 38203.5

general provision, . . . 1:38115

levy notices, . . . 1:38503

interest

deficiency determinations, . . . 1:38412

failure to file returns, . . . 1:38423

failure to pay taxes: interest on penalties, . . . 1:38451–38453

jeopardy determinations: interest on delinquent payments, . . . 1:38432

judgments, . . . 1:38616

overpayments, . . . 1:38606, . . . 38607

relief, employee errors or delays, . . . 1:38455

jeopardy determinations—

due date, . . . 1:38431

hearings—

interest, . . . 1:38432

notices, service of, . . . 1:38434

penalties, . . . 1:38432

redetermination petitions, . . . 1:38433

legislative intent, . . . 1:38101.5

measurement, standard unit of, . . . 1:Rule 1022

operability, timberland, . . . 1:Rule 1021

overpayments and refunds—

determinations: cancellation, . . . 1:38631

erroneous refund recovery—

court actions, . . . 1:38621

interest relief, . . . 1:38624

procedural rules, . . . 1:38623

trials, place of, . . . 1:38622

refund claims—

actions, notice of, . . . 1:38605

credits and refunds, . . . 1:38601

failure to file a claim, . . . 1:38604

form and content of claims, . . . 1:38603

interest payments, . . . 1:38606, . . . 38607

time limitation, . . . 1:38602

suits for refund—

action against the board: time limitation, . . . 1:38613

assignees, judgments for, . . . 1:38617

claims, necessity of, . . . 1:38612

claims not acted upon, . . . 1:38614

collection: injunctions: prohibition, . . . 1:38611

interest rates, . . . 1:38616

judgment amounts, disposition of, . . . 1:38615

payments—

due date, . . . 1:38401

failure to make payments: penalty and interest, . . . 1:38451–38453

installment payment plans, . . . 1:38504, . . . 38504.5

suits to enforce payment—

attachment, writs of, . . . 1:38513

authority of board, . . . 1:38573

collections: report by board, . . . 1:38571

court actions by board, . . . 1:38511

delinquency, certificates of, . . . 1:38514

fees and expenses, payment of, . . . 1:38542, . . . 38543

judgments for tax—

abstracts, . . . 1:38523

entry and filing requirements, . . . 1:38522

execution of judgments, . . . 1:38524

liens, . . . 1:38523

liens, release of property subject to, . . . 1:38525

requests for judgment, . . . 1:38521

liens, . . . 1:38532

liens, release of property subject to, . . . 1:38505, . . . 38525

priority of tax, . . . 1:38531

procedural rules, . . . 1:38512

remedies, cumulative, . . . 1:38572

seizure and sale of property—

bills of sale and deed, . . . 1:38553

notice of sale, . . . 1:38552

procedure, . . . 1:38551

proceeds, disposition of, . . . 1:38554

service of process, . . . 1:38515

warrants to enforce liens and payment collection, . . . 1:38541

redeterminations—

decrease or increase of determination amount, . . . 1:38444

due date, . . . 1:38446

notices, service of, . . . 1:38447

oral hearings, . . . 1:38443

orders or decisions: finality date, . . . 1:38445

penalties, . . . 1:38446

petition filing, . . . 1:38441

petition form and content, . . . 1:38442

relief from tax, penalty and interest, . . . 1:38454

res judicata, . . . 1:38805

returns—

contents, . . . 1:38402

due date, . . . 1:38401

failure to file—

determinations if no return made, . . . 1:38421–38424

interest, . . . 1:38423

offsets, . . . 1:38422

penalties, . . . 1:38421, . . . 38424

filing, . . . 1:38402, . . . 38403

period of returns, . . . 1:38404

time extensions for filing, . . . 1:38405

site quality, timberland, . . . 1:Rule 1021

timber: definition, . . . 1:38103

timber owners—

definition, . . . 1:38104

records, . . . 1:38703, . . . 38704, . . . Rule 1031

registration with state board of equalization, . . . 1:38351

yield tax and reserve fund tax imposition, . . . 1:Rule 1026

timber tax fund—

allocations, . . . 1:38905.1

appropriations, . . . 1:38904

creation, etc., . . . 1:38903

timber value areas, . . . 1:38204, . . . Rule 1020

timberland: definition, . . . 1:38103.1

United States forest service timber volumes, . . . 1:Rule 1027

violations—

misdemeanors, classification as, . . . 1:38803

penalties, . . . 1:38801, . . . 38802

prosecutions: statute of limitations, . . . 1:38804

withholding, . . . 1:38503

TIMESHARE ESTATES

assessments, . . . 1:988, . . . 2:2188.8, . . . 2188.9

definition, . . . 1:998, . . . 2:2188.8

valuations, . . . 1:Rule 472

TRAILER COACHES

vehicle license fees—

cost price computation, . . . 1:10753.4

delinquency penalties, . . . 1:10770

fee determination, . . . 1:10752.1

general provisions, . . . 1:10766–10770

market value, . . . 1:10753.3

operation without payment, . . . 1:10769

deposit of fees, . . . 1:11003.1

trailer coach: definition, . . . 1:10766, . . . 10788

TRANSFER OF PROPERTY. See CHANGE IN OWNERSHIP.

TRANSIT DEVELOPMENT BOARDS

property owned by, . . . 1:201.1

TREES

date palms, . . . 1:Rule 131

douglas fir, . . . 1:Rule 1021

forest trees, immature: exemption from taxation, . . . 1:XIII-3

fruit and nut trees—

base year values, . . . 1:53

exemption from taxation—

general provisions, . . . 1:XIII-3, . . . 211, . . . Rule 131

personal property held on lien date for subsequent planting, . . . 1:223

open-space land valuations, . . . 1:429

jeffery pine, . . . 1:Rule 1021

mixed conifer, . . . 1:Rule 1021

ponderosa pine, . . . 1:Rule 1021

redwood, young-growth, . . . 1:Rule 1021

true fir, . . . 1:Rule 1021

TRUSTS

change in ownership, . . . 1:Rule 462.160

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U

UNITED STATES

aircraft owned by: exemption from taxation, . . . 1:5331

documentary transfer tax exemption, . . . 1:11922

tax liabilities: enforcement, . . . 1:30

tax suits, . . . 1:31

vehicles owned or leased by: license fee exemption, . . . 1:10781, . . . 10782

UNIVERSITY OF CALIFORNIA

exemption from taxation, . . . 1:XIII-3, . . . 202

leasing of property: tax reductions, . . . 1:202.2

student governments or bookstores, property used by: exemption from taxation, . . . 1:202.7

UNSECURED ROLL

assessments—

completion, . . . 2:2902

records: delivery by assessor to tax collector, . . . 2:2909.1

reduction, . . . 2:2922.5

definition, . . . 1:109

delinquent taxes, . . . 2:2922, . . . 2922.5, . . . 2927–2927.5

destruction of unsecured roll over five years old, . . . 2:2928, . . . 2928.1

equality with secured roll, . . . 1:XIII-2

payment of taxes—

agent paying taxes: sending of bill to assessee, . . . 2:2910.7

entry of payment, . . . 2:2913, . . . 2913.5

mail, payment by, . . . 2:2929

presumption of payment upon destruction of original roll, . . . 2:2928.1

property descriptions for cities or lighting, water, or irrigation districts, . . . 1:648, . . . 649

rate of taxes, . . . 1:XIII-12, . . . 2:2237.5, . . . 2905

records: delivery by assessor to tax collector, . . . 2:2909.1

seizure and sale of property—

amount of property to be sold, . . . 2:2958

bill of sale, . . . 2:2960

challenges in court by assessee, . . . 2:2954–2956

conditions precedent, . . . 2:2953, . . . 2953.1

excess proceeds, . . . 2:2961

judicial review, . . . 2:2954–2956

notice of time and place of sale, . . . 2:2957

property subject to, . . . 2:2951

records, . . . 2:2952

redemption of seized property, . . . 2:2959

statute of limitation, . . . 2:2963

title vesting in purchaser, . . . 2:2960

unsold portion, . . . 2:2962

tax collection—

charging tax collector, . . . 2:2910

due date of taxes, . . . 2:2901

judgments, . . . 2:3101–3107

payments, partial, . . . 2:2927.6

rate of tax, . . . 2:2905

receipts for payment, . . . 2:2910.5

receipts, unsecured property, . . . 2:2906–2908.3

suit for taxes, . . . 2:3002–3006

transfers from secured roll, . . . 2:2921.5

UTILITIES, PUBLIC. See PUBLIC UTILITIES.

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V

VALUATIONS

actual value: definition, . . . 1:Rule 2

approach to value, . . . 1:Rule 3

comparative sales, . . . 1: Rule 4

historical cost, . . . 1:Rule 3

income, . . . 1:Rule 8

stock and debt, . . . Rule 3

base year values—See BASE YEAR VALUE.

cash value: definition, . . . 1:Rule 2

community redevelopment projects, . . . 1:XVI-16

comparative sales approach, . . . 1:Rule 4

comparable sales, . . . 1:402.5

fair market value: definition, . . . 1:110, . . . Rule 2

full cash value: definition, . . . 1:XIIIA-2, . . . 110, . . . 110.1, . . . 5803, . . . Rule 2, . . . 301, . . . 460, . . . 2:Ed. 84205.5

full value: definition, . . . 1:110.5, . . . Rule 2, . . . 301, . . . 460

income approach, . . . 1:Rule 8

low value: exemption from taxation, . . . 1:XIII-7, . . . 155.20

open-space lands—

agreements and scenic easement deeds: modifications, . . . 1:424

agricultural usage: rebuttable presumptions, . . . 1:430

enforceably restricted lands, . . . 1:422.5, . . . 423.3, . . . 426, . . . 430.5

factors, . . . 1:423

mines, minerals, and quarries, consideration of, . . . 1:427

residences or sites, inapplicability of, . . . 1:428

timberland, . . . 1:423.5

timberland production zone land, . . . 1:423.9

trees and vines, fruit or nut-bearing, . . . 1:429

wildlife habitat contracts, land subject to, . . . 1:423.7

perennials: valuation as open-space lands, . . . 1:Rule 52

possessory interests—See POSSESSORY INTERESTS.

railroad cars, private, . . . 1:11291–11294

real property, . . . 1:XIIIA-2

reproduction and replacement cost approaches, . . . 1:Rule 6

restricted value: definition, . . . 1:Rule 301, . . . 460

Statements—

contents, . . . 1:1648

duplicates, . . . 1:1647

transmission to controller and board of supervisors, . . . 1:1649, . . . 1650

taxable value: definition, . . . 1:75.9, . . . Rule 301, . . . 460

timber and timberlands—

additions, . . . 1:437

assessment roll preparation, . . . 1:435

base year valuations, . . . 1:52

exemptions, . . . 1:436

general provisions, . . . 1:Rule 53

grading criteria and procedures: instructions, . . . 1:434

grading rules, . . . 1:434.1

market value, . . . 1:Rule 41

open-space land, enforceably restricted, . . . 1:423.5

pine-mixed conifer region, . . . 1:434.5

production zones: notation on assessment rolls, . . . 1:433

Redwood region, . . . 1:434.5

rules and regulations, . . . 1:432

schedule, . . . 1:434.5, . . . Rule 471

tax overpayments: refunds or credits, . . . 1:434.6

Whitewood subzone of the Redwood region, . . . 1:434.5

timeshare estates and uses, . . . 1:Rule 472

value: meaning, . . . 1:Rule 2

vehicles. See VEHICLE LICENSE FEES.

VEHICLE LICENSE FEES

administration—

enforcement by department of motor vehicles, . . . 1:10951

staff: employment to assist director, . . . 1:10952

collection of fees—

checks, insufficient funds to cover, . . . 1:10854.1

delinquency, . . . 1:10853, . . . 10854

due date of payments, . . . 1:10851

nonoperation of vehicles: affidavits, . . . 1:10855

nonoperation of vehicles: current year fee collection, . . . 1:10856

receipts and collection by department, . . . 1:10852

repossessions, . . . 1:10857

transferees or purchasers: penalty wavers, . . . 1:10858

distributions of proceeds—

allocation by controller, . . . 1:11005

appropriations, . . . 1:11002

deposit in fund, . . . 1:11001.5

highway patrol: allocations to support, . . . 1:11004.5

interest payments, semiannual: fund transfers, . . . 1:11004

motor vehicles, department of: appropriations to, . . . 1:11003

report and deposit of funds, . . . 1:11001

exemptions—

civil air patrol vehicles, . . . 1:10787

congressional medal of honor recipients, vehicles owned by, . . . 1:10783

fire-fighting vehicles owned by colleges, . . . 1:10786

government owned or leased vehicles, . . . 1:10781, . . . 10782

mobilehomes—

foundation systems, mobilehomes sold and installed on, . . . 1:10784

occupancy, new mobilehomes sold and installed for, . . . 1:10785

veterans, disabled, mobilehomes owned by, . . . 1:10788

rubber-tired equipment, cranes, etc., . . . 1:994

schoolbuses, . . . 1:10782

steel-wheeled and track-laying equipment, . . . 1:994

veterans, disabled, vehicles owned by, . . . 1:10783

horseless carriage: definition, . . . 1:10704

imposition of fees—

adjustment of fee, . . . 1:10753.7

change in ownership causing exemption to cease, . . . 1:10756

computation, . . . 1:10752, . . . 10752.1

disabled person modifications: exclusions, . . . 1:10753.6

highway usage, fees for, . . . 1:10751

historical vehicles, . . . 1:10753.5

in lieu of other taxes, . . . 1:10758

market value determinations—

basis of valuations, . . . 1:10753

classification of vehicles, . . . 1:10753.1, . . . 10753.2, . . . 10753.9

trailer coaches, . . . 1:10753.3

payments: rounding to nearest dollar, . . . 1:10759

registration year of less or more than 12 months, . . . 1:10755

surcharge, . . . 1:10753.8

trailer coaches, . . . 1:10752.1

transfers of ownership, . . . 1:10757

liens, . . . 1:10876

manufactured homes—

accessories, . . . 1:5805

destroyed as result of disaster: relief from fees, . . . 1:172, . . . 172.1

reinstatement of fees, . . . 1:10760

refunds, . . . 1:10901, . . . 10902

seizure and sale of vehicles to collect fees, . . . 1:10877

trailer coaches—

cost price computation, . . . 1:10753.4

definition, . . . 1:10766, . . . 10788

delinquency penalties, . . . 1:10770

fee determination, . . . 1:10752.1

general provisions, . . . 1:10766–10770

market value, . . . 1:10753.3

operation without fee payment: delinquency, . . . 1:10769

situs, address of: reports, etc., . . . 1:11003.1–11003.4

vehicle: definition, . . . 1:10702

VEHICLES

Commercial trailers and semitrailers, . . . 1:225

purchased with federal funds for special transportation, . . . 1:10789

rubber-tired equipment, cranes, etc.: assessments, . . . 1:994

steel-wheeled and track-laying equipment: assessments, . . . 1:994

VENDORS, VENDING MACHINES, ETC.

blind persons: vending stand stock in trade: exemption from taxation, . . . 1:216

VESSELS

cargo containers, . . . 1:232

definition, . . . 1:130

DMV reports to assessor, . . . 2:Veh. 9869

documented vessels—

annual affidavit, . . . 1:254, . . . 255, . . . 275.5

commercial fishing, . . . 1:227

commercial sports fishing, . . . 1:227

definition, . . . 1:130

four percent assessment, . . . 1:227, . . . Rule 151

oceanographic research, . . . 1:227

ferries, . . . 1:1136, . . . 1137

floating homes, . . . 1:229, . . . 2:2189.7

freight or passenger, fifty tons, . . . 1:XIII-3, . . . 1:209

historical wooden, . . . 1:230

intrastate water carriers, . . . 1:1016–1022

low value, vessels less than $400, . . . 1:228

low value, general ordinance, . . . 1:XIII-7, . . . 155.20

mooring, habitual place of, . . . 1:1139, . . . 1140, . . . 1141

personal effects, excluded from definition, . . . 1:224

situs, . . . 1:1137–1141

tax delinquent, . . . 2:3205

under construction, . . . 1:209.5

VETERANS

congressional medal of honor recipients: vehicle license fee exemption, . . . 1:10783

definition, . . . 1:XIII-3, . . . 10788

disabled veterans exemption—

effective dates, . . . 1:279

eligibility, continuing: verification, . . . 1:279

homes, . . . 1:XIII-4, . . . 205.5

incorrectly allowed exemptions, . . . 1:279.5

ineligible property, . . . 1:279.5

notices of exemptions: mailings, . . . 1:278

notice of requirements, penalties, and duties, . . . 1:278

partial exemptions, . . . 1:276, . . . Rule 464

property return to assessor with affidavit, . . . 1:277

supplemental assessments, . . . 1:75.21

mobilehomes owned by: vehicle license fee exemption, . . . 1:10788

vehicles owned by: license fee exemption, . . . 1:10783

exemption from taxation—

affidavits—

duplicate filing, . . . 1:252.1

filing deadline, . . . 1:255

residence of claimant, statement re, . . . 1:252.1

assessment ratio changes, . . . 1:205.1

assessments, supplemental, . . . 1:75.21

audits—

applicability of article, . . . 1:280, . . . 285

auditor: definition, . . . 1:286

disallowance of exemption, . . . 1:282.5

improper denial of exemption, . . . 1:283

improper exemptions: assessor notification, . . . 1:284

generally, . . . 1:280–286

procedures, . . . 1:281

testimony by veterans or spouse to verify entitlement, . . . 1:282, . . . 282.5

claim filing procedure, . . . 1:252

claims without regard to time limit, . . . 1:273

disallowed claims, . . . 1:255.2

general provisions, . . . 1:XIII-3, . . . XIII-4, . . . 205

partial exemption, . . . 1:273.5

recordation of property interest, . . . 1:261

representative of veteran: subscription of affidavit, appearance, etc., . . . 1:253

tax rate, . . . 1:Rule 464

parents: exemption from taxation, . . . 1:XIII-3

spouses: exemption from taxation, . . . 1:XIII-3, . . . XIII-4, . . . 205.5

unmarried surviving spouse, . . . 1:205.5

VETERANS' ORGANIZATIONS

annual affaidavit, . . . 1:254, . . . 254.5, . . . 259.7

late filing, . . . 1:270

bingo, . . . 1:215.2

personal property exempt, . . . 1:215

property acquisition after lien date, . . . 1:271

real property exempt, . . . 1:215.1

supplemental assessments, . . . 1:75.21

VETERANS WELFARE BOARD

cancellation of taxes, . . . 2:4986.4

possessory interests in real estate, . . . 2:2190.1

VOTERS AND VOTING

polling places: exemption from taxation, . . . 1:213.5

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W

WARS AND CAMPAIGNS

listing of, . . . 1:205

WATER

distribution systems: assessments, . . . 2:2189.6

ditches: assessments, . . . 1:984

WATER DISTRICTS

definition, . . . 2:Wat.20200

improvement district formed by March 1, 1980: assessments, etc., . . . 2:Stats. 1980, Ch. 450

secured rolls, property on: acquisition of copy of roll, . . . 1:647, . . . 649

unsecured rolls, property on: request for description, . . . 1:648, . . . 649

WATER DISTRICTS, MUNICIPAL, . . . 2:Stats. 1979, Ch. 111

WEIGHMASTERS, . . . 2:B.P. 12701

WELFARE EXEMPTIONS. See EXEMPTIONS.

WILDLIFE MANAGEMENT AREAS

definition, . . . 1:F.G. 1504

payment of assessments, . . . 1:F.G. 1504

WILLIAMSON ACT. See OPEN-SPACE LANDS.

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Z

ZONING

notice of change, . . . 2:Gov. 65863.5

ZOOLOGICAL SOCIETIES

possessory interests: exemption from taxation, . . . 1:222.5

property: exemption from taxation, . . . 1:222