Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 1. Determination of Tax


Part 4. Levy of Tax

CHAPTER 1. Determination of Tax

2151. Tax levy. The board of supervisors shall fix the rates of county and district taxes and shall levy the state, county and district taxes as provided by law.

2152. Entry of taxes. The auditor shall then:

(a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property listed. Notwithstanding any contrary provisions elsewhere set forth in the law, all rates applicable to any assessment may be combined into a single figure for purposes of computation and extension of the roll.

(b) Place in other columns the respective amounts due in installments.

(c) Foot each column, showing the totals.

Provided, however, that if the assessment roll is a machine-prepared roll the above prescribed computations and entries may be made and entered upon a newly prepared roll which shall incorporate the adjustments authorized by the local board of equalization.

History.—Stats. 1947, p. 776, in effect September 19, 1947, added second sentence to subdivision (a). Stats. 1957, p. 964, in effect September 11, 1957, added last paragraph. Stats. 1963, p. 2901, in effect September 20, 1963, added subdivision (d). Stats. 1977, Ch. 246, in effect January 1, 1978, deleted subdivision (d).

Mandamus to compel performance.—It is the express duty of the auditor to recognize, compute and enter the tax levy in accordance with the rate fixed by the supervisors; mandamus will lie to compel performance of this duty. Morton v. Broderick, 118 Cal. 474.

Extension of tax.—Extension in a single sum of the amount of taxes on several lots does not invalidate the assessment. Davis v. Day, 98 Cal.App. 557.

2152.5. Rejection of cent. Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior to the time the county auditor is required to compute and enter on the secured roll the respective amounts due in installments as taxes for the assessment year in which such resolution shall become effective, the county auditor shall reject any cent not evenly divisible by two in the computation of taxes on any assessment and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency. The provisions of this section shall continue in effect in such county until otherwise ordered by resolution of the board of supervisors.

History.—Added by Stats. 1951, p. 1875, in effect September 22, 1951, Stats. 1961, p. 4049, in effect September 15, 1961, substituted "law of this State" for "section of this code" and added the language "and in the extension of taxes . . . for any other public agency" in the first sentence.

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