Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 1. General Provisions
CHAPTER 1. Construction (View entire chapter)
- 101 Construction
- 102 Double taxation
- 103 "Property"
- 104 "Real estate"; "real property"
- 105 "Improvements"
- 106 "Personal property"
- 107 "Possessory interests"
- 107.1 Valuation of certain possessory interests
- 107.2 Valuation of certain oil and gas interests
- 107.3 Valuation of certain oil and gas interests; extended
- 107.4 "Possessory interest" [Repealed]
- 107.4 Possessory interest; military housing
- 107.5 "Possessory interest"; "improvements"; "constructively affixed, attached, or annexed" [Repealed]
- 107.6 Notification of taxability of possessory interest
- 107.7 Valuation of cable television and video service interests
- 107.8 Lease-leaseback agreements
- 107.9 Valuation of interests in publicly owned airports
- 108 "State assessed property"
- 109 "Roll"
- 109.5 "Machine prepared roll"
- 109.6 Extended roll in electronic data processing records
- 109.7 "Mobilehome"; "installed" [Repealed]
- 109.8 Mobilehome subject to property taxation [Repealed]
- 110 "Full cash value"
- 110.1 "Full cash value" under Article XIII A
- 110.5 "Full value"
- 110.6 "Change in ownership defined" [Repealed]
- 115 "Interest" in property
- 116 "Map"
- 117 "Lien date"
- 118 "Assessment year"
- 119 "County board"
- 121 "Taxing agency"
- 122 "Revenue district"
- 123 "Amount of defaulted taxes"
- 124 "Current taxes"
- 125 "Current roll"
- 126 "Tax-defaulted property"
- 127 "Tax-deeded property" [Repealed]
- 128 "Assessor"
- 129 "Business inventories"
- 130 "Documented vessel"
- 134 "Unsecured property"
- 135 "Assessed value"; "tax rate"
- 136 Taxes or assessments on roll subject to Division 1 provisions