Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2905

2905. Unsecured tax rate. In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected. In the event that the assessment ratio is changed, the tax rate for unsecured property shall reflect the difference in ratios and shall be based on the assessment ratio for the current year. In collecting taxes on unsecured property that escaped taxation in any prior year or years the rate to be used shall be the rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. In the event the assessment ratio is changed, the assessed value utilized in determining the amount of the escape assessment shall be that which would have been employed in the year when it should have been lawfully assessed. The taxes on unsecured property shall be computed in dollars and cents, rejecting the fractions of a cent.

History.—Stats. 1941, p. 410, operative February 1, 1941, added "of the same kind" following "property." Stats. 1941, p. 3113, in effect September 13, 1941, added last sentence. Stats. 1943, p. 2440, in effect August 4, 1943, substituted "unsecured property" for "unsecured roll." Stats. 1961, p. 4230, in effect September 15, 1961, inserted the second sentence. Stats. 1968, p. 2143, in effect November 13, 1968, reworded the second sentence which formerly imposed tax on escapes at the rate for like property on the secured roll for the year preceding the year of entry on the roll. Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, added the second and fourth sentences.

Note.—Section 6 of Stats. 1961, p. 4230, provided that the amendment was declaratory of existing law and that it shall apply to escape assessments made prior to its effective date.

Note.—See Article XIII, Section 12, of the Constitution.