Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

General Provisions

Section 24

24. Legality of proceedings. No act in all the proceedings for raising revenue by taxation is illegal on account of informality or because not completed within the required time.

Informalities.—This section applies to statutory requirements which are intended to guide fiscal officers and thereby to promote the orderly conduct of their business, as distinguished from those which have been enacted for the protection of private rights. Ryan v. Byram, 4 Cal.2d 596, 604.

It cures the erroneous listing of improvements as personal property on the assessment roll (California Domestic Water Co. v. Los Angeles County, 10 Cal.App. 185), but not the failure of the assessor to show the general character and situs of the property. People v. Central Pacific R. R. Co., 83 Cal. 393, 400. It also cures informalities in the levying of a tax. Ryan v. Byram, 4 Cal.2d 596.

Time limitations.—This section does not permit avoidance by the tax collector of the one-year limitation on seizure and sale of an oil and gas leasehold interest provided in Section 107, since the limitation is for the benefit of the taxpayer. Lieb v. Day, 130 Cal.App.2d 376.

See also the annotations to Sections 2601 (failure to attach affidavits to roll), 1604 (time within which county board of equalization must act, informalities in board's proceedings), 3436 (time of sale), 441 (informality in property statement), Government Code 54903 (filing statement and map of boundary changes).