California Legal Codes and Statutes

Division 1 - PROPERTY TAXATION

California Revenue and Taxation Code — §§ 50-5911

Part 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
§§ 50-100.96
Chapter 1 - Base Year Values
§§ 50-53
Chapter 2 - Change in Ownership and Purchase
§§ 60-69.6
Chapter 3 - New Construction
§§ 70-74.8
Chapter 3.5 - Change in Ownership and New Construction After the Lien Date
§§ 75-75.80
Article 1 - Definitions and General Provisions
§§ 75-75.9
Article 2 - Assessments on the Supplemental Roll
§§ 75.10-75.15
Article 2.5 - Application of Inflation Rate
§§ 75.18
Article 3 - Exemptions
§§ 75.20-75.24
Article 4 - Notice of Assessment
§§ 75.31-75.32
Article 5 - Transmittal of Supplemental Assessments to the Auditor
§§ 75.40-75.43
Article 6 - Collection of Supplemental Taxes
§§ 75.50-75.55
Article 6.5 - Reimbursement for County Costs
§§ 75.60-75.66
Article 7 - Disposition of Revenues
§§ 75.70-75.72
Article 8 - Effective Date
§§ 75.80
Chapter 4 - Assessment Appeals
§§ 80-82
Chapter 5 - Taxpayer Reporting
§§ 90
Chapter 5.5 - Property Tax Rates
§§ 93
Chapter 6 - Allocation of Property Tax Revenue
§§ 95-100.96
Article 1 - Definitions and Administration
§§ 95-95.60
Article 2 - Basic Revenue Allocations
§§ 96-96.81
Article 3 - Revenue Allocation Shifts for Education
§§ 97-97.81
Article 4 - Tax Equity Allocations for Certain Cities
§§ 98-98.2
Article 5 - Jurisdictional Changes and Negotiated Transfers
§§ 99-99.3
Article 6 - Miscellaneous Provisions
§§ 100-100.96
Part 1 - GENERAL PROVISIONS
§§ 101-198.1
Chapter 1 - Construction
§§ 101-136
Chapter 2 - Administrative Provisions
§§ 155-169
Chapter 2.5 - Disaster Relief
§§ 170-171.5
Chapter 2.6 - Disaster Relief for Manufactured Homes
§§ 172-172.1
Chapter 3 - Limitation of Actions
§§ 175-177
Chapter 4 - Disaster Relief
§§ 181-191
Chapter 5 - Disaster Relief: Tax Deferral
§§ 194-196.99
Chapter 6 - Earthquake and Fire Disaster Relief
§§ 197-198.1
Part 2 - ASSESSMENT
§§ 201-1367
Chapter 1 - Taxation Base
§§ 201-287
Article 1 - Taxable and Exempt Property
§§ 201-242
Article 2 - Procedure to Claim Exemptions
§§ 251-261
Article 2.5 - Late Exemption Claims
§§ 270-279.5
Article 3 - Audit of Veterans’ Exemption Claims
§§ 280-287
Chapter 2 - Legal Description of Lands for Assessment Purposes
§§ 321-328
Chapter 3 - Assessment Generally
§§ 401-681
Article 1 - General Requirements
§§ 401-409
Article 1.3 - Assessment of Implements of Husbandry
§§ 410-414
Article 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction
§§ 421-430.5
Article 1.7 - Valuation of Timberland and Timber
§§ 431-437
Article 1.9 - Historical Property
§§ 439-439.4
Article 2 - Information From Taxpayer
§§ 441-470
Article 2.5 - Change in Ownership Reporting
§§ 480-487
Article 3 - Arbitrary and Penal Assessments
§§ 501-506
Article 4 - Property Escaping Assessment
§§ 531-538
Article 5 - Tax Deeded Property
§§ 568
Article 6 - Assessment Roll
§§ 601-623
Article 7 - Information to Other Taxing Agencies
§§ 646-649
Article 8 - Appraiser Qualifications
§§ 670-673
Article 8.5 - Assessment Analyst Certificates
§§ 674-680
Article 9 - Consultant Contracts
§§ 681
Chapter 4 - Assessment by State Board of Equalization Generally
§§ 721-868
Article 1 - General Provisions
§§ 721-725
Article 2 - Assessments
§§ 731-733
Article 3 - Reassessments and Allocation Corrections
§§ 741-749
Article 4 - Assessment Estimates and Assessment Roll
§§ 755-760
Article 5 - Property Statements
§§ 826-834
Article 6 - State Assessed Property Escaping Assessment
§§ 861-868
Chapter 5 - Special Types of Property
§§ 982-1162
Article 1 - Generally
§§ 982-998
Article 2 - Goods in Transit
§§ 1016-1022
Article 5 - Vessels
§§ 1136-1141
Article 6 - Certificated Aircraft
§§ 1150-1157
Article 7 - Fractionally Owned Aircraft
§§ 1160-1162
Chapter 6 - Assessor’s Office Equipment
§§ 1251-1256
Chapter 7 - Responsibility of Assessor
§§ 1361-1367
Part 3 - EQUALIZATION
§§ 1601-2125
Chapter 1 - Equalization by County Board of Equalization
§§ 1601-1721
Article 1 - Generally
§§ 1601-1616
Article 1.5 - Equalization by Assessment Appeals Board
§§ 1620-1630
Article 1.7 - Assessment Hearing Officers
§§ 1636-1641.5
Article 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
§§ 1642-1645.5
Article 2 - Duties of Auditor
§§ 1646-1651
Article 4 - Equalization with Assistance of Appraisal Commission
§§ 1716-1721
Chapter 1.5 - Multijurisdictional Assessment Appeals Boards
§§ 1750-1756
Article 1 - Findings and Declarations
§§ 1750
Article 2 - Definitions
§§ 1751
Article 3 - Establishment and Procedure
§§ 1752-1752.4
Article 4 - Organization
§§ 1753-1753.3
Article 5 - Lead Clerk
§§ 1754
Article 6 - Admission and Withdrawal
§§ 1755-1755.1
Article 7 - Repeal Date
§§ 1756
Chapter 2 - Equalization by State Board of Equalization
§§ 1815-1841
Article 1 - Generally
§§ 1815-1817
Article 1.5 - Review of Assessment of Publicly Owned Property
§§ 1840-1841
Chapter 3 - The Equalized County Assessment Roll
§§ 2050-2125
Part 3.5 - DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES
§§ 2131-2134
Part 4 - LEVY OF TAX
§§ 2151-2326
Chapter 1 - Determination of Tax
§§ 2151-2152.5
Chapter 2 - Effect of Tax
§§ 2186-2196
Chapter 3 - Reimbursement for Costs Mandated by the State
§§ 2201-2326
Article 1 - Definitions
§§ 2201-2216
Article 2 - General Provisions
§§ 2227-2237.5
Article 3 - Method of Providing Reimbursement Revenue for Costs Mandated by State
§§ 2240-2246.2
Article 4 - Maximum Property Tax Rates
§§ 2260-2267
Article 5 - Additional Property Tax Rates
§§ 2270-2280.1
Article 6 - Tax Rate Limit Elections
§§ 2285-2289
Article 7 - Governmental Reorganization: Effect on Maximum Property Tax Rates
§§ 2295-2299
Article 8 - Functional Consolidation: Effect on Maximum Property Tax Rates
§§ 2305-2309
Article 9 - Reporting Tax Levies
§§ 2325-2326
Part 5 - COLLECTION OF TAXES
§§ 2501-3205
Chapter 1 - Medium of Payment
§§ 2501-2516
Chapter 2 - Collection Generally
§§ 2601-2636
Chapter 2.1 - Collection in Equal Installments
§§ 2700-2708
Chapter 2.3 - Return of Replicated Property Tax Payments
§§ 2780-2783
Part - Collection of Part of an Assessment
§§ 2801-2827
Article 1 - General Provisions and Definitions
§§ 2801-2802
Article 2 - Payments
§§ 2811-2812
Article 3 - Applications and Computations for Separate Assessments
§§ 2821-2827
Chapter 3.3 - Collection of Taxes
§§ 2851-2862
Chapter 4 - Collection on the Unsecured Roll
§§ 2901-2963
Article 1 - General Provisions
§§ 2901-2928.1
Article 2 - Seizure and Sale
§§ 2951-2963
Chapter 5 - Suits for Taxes
§§ 3002-3007
Chapter 6 - Unsecured Roll Summary Judgment
§§ 3101-3107
Chapter 7 - Warrant for Collection of Taxes
§§ 3201-3204
Chapter 8 - Tax Delinquent Vessels
§§ 3205
Part 6 - TAX SALES
§§ 3351-3972
Chapter 1 - Publication of Delinquent List and Notice of Sale
§§ 3351-3385
Article 1 - Generally
§§ 3351-3353
Article 1.5 - Deeds to the State
§§ 3361-3366
Article 1.7 - Published Delinquent List
§§ 3371-3376
Article 1.8 - Alternative Method of Publication
§§ 3381-3385
Chapter 2 - Sale by Operation of Law
§§ 3436-3444
Article 1 - General Provisions
§§ 3436-3444
Article 2 - Alternative Provisions
Chapter 2.2 - Medium of Payment
§§ 3451-3456
Chapter 7 - Sale to Private Parties After Deed to State
§§ 3691-3731.1
Chapter 8 - Deed to State, County or Public Agencies
§§ 3771-3841
Article 1 - General Provisions
§§ 3771-3776
Article 2 - Purchase from the State
§§ 3791-3813
Article 3 - Sales Between Taxing Agencies
§§ 3841
Chapter 10 - Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State
§§ 3950-3972
Part 7 - REDEMPTION
§§ 4101-4379
Chapter 1 - Redemption Generally
§§ 4101-4116
Part - Redemption of Part of Assessment
§§ 4131-4159
Article 1 - General Provisions and Definitions
§§ 4131-4132
Article 2 - Payments
§§ 4141-4143
Article 3 - Applications and Computations
§§ 4151-4159
Chapter 3 - Redemption After Payment of Delinquent Taxes in Installments
§§ 4186-4337
Article 1 - General Provisions
§§ 4186-4187
Article 2 - Permanent Installment Plan
§§ 4216-4226
Article 5 - Credits and Distribution
§§ 4336-4337
Chapter 4 - Preparation of Abstract Lists
§§ 4372-4379
Part 7.5 - TAX CERTIFICATES
§§ 4501-4531
Chapter 1 - General Definitions
§§ 4501-4505
Chapter 2 - Authorization and Administration
§§ 4511-4513
Chapter 3 - Sale of Tax Certificates
§§ 4521-4531
Part 8 - DISTRIBUTION
§§ 4651-4717
Chapter 1 - Generally
§§ 4651-4651.4
Chapter 1 - a. Secured Roll
§§ 4653-4653.8
Chapter 1 - b. Unsecured Roll
§§ 4655-4655.4
Chapter 1 - c. Redemptions
§§ 4656-4656.7
Chapter 1 - d. Delinquent Unsecured Roll
§§ 4658-4658.4
Chapter 1.3 - Distribution of Proceeds From Sale of Tax-Deeded Property
§§ 4671-4676
Chapter 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds
§§ 4701-4717
Part 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS
§§ 4801-5170
Chapter 1 - General Provisions
§§ 4801-4808
Chapter 2 - Corrections
§§ 4831-4925
Article 1 - Generally
§§ 4831-4842
Article 2 - Errors on the Board Roll
§§ 4876-4880
Article 3 - Incorrect Application of Payments
§§ 4911-4916
Article 4 - Incorrect Application of Payment on Redemption
§§ 4920-4925
Chapter 3 - Enforcement of Tax After Erroneous Proceedings
§§ 4946-4948
Chapter 4 - Cancellations
§§ 4985-5091
Article 1 - Generally
§§ 4985-4992
Article 1.5 - Cancellation of Assessments on State-Assessed Property
§§ 5011-5014
Article 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission
§§ 5026-5029
Article 3 - Cancellation of Assessments on Public Lands on Application of Property Owner
§§ 5061-5064
Article 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof
§§ 5071-5073
Article 5 - Cancellation of Taxes on Exempt Property
§§ 5081-5091
Chapter 5 - Refunds
§§ 5096-5170
Article 1 - Refunds Generally
§§ 5096-5109
Article 2 - Refund Actions by Taxpayers
§§ 5140-5149.5
Article 2.5 - Interest on Refunds
§§ 5150.5-5153
Article 3 - Action by Public Agency
§§ 5161
Article 3.5 - Scope of Judicial Review of Assessments in Refund Actions
§§ 5170
Article 4 - Disputes Over Valuation of State-Assessed Property
Part 10 - AIRCRAFT ASSESSMENT AND TAXATION
§§ 5301-5456
Chapter 1 - General Provisions and Definitions
§§ 5301-5304
Chapter 2 - Exemptions
§§ 5331-5332
Chapter 3 - Assessment
§§ 5362-5368
Chapter 4 - Levy
§§ 5391-5392
Chapter 6 - Distribution
§§ 5451-5456
Part 12 - TAXATION OF RACEHORSES
§§ 5701-5790
Chapter 1 - General Provisions and Definitions
§§ 5701-5720.6
Chapter 2 - Imposition of Tax
§§ 5721-5722
Chapter 3 - Exemptions
§§ 5741
Chapter 4 - Collection
§§ 5761-5768
Chapter 5 - Administration
§§ 5781-5790
Part 13 - TAXATION OF MANUFACTURED HOMES
§§ 5800-5842
Chapter 1 - General Provisions and Definitions
§§ 5800-5805
Chapter 2 - Determination of Taxable Values
§§ 5810-5813
Chapter 3 - Change in Ownership
§§ 5814-5815
Chapter 4 - New Construction
§§ 5825
Chapter 5 - Collection of Taxes on Mobilehomes
§§ 5830-5832
Chapter 6 - Administrative and Miscellaneous Provisions
§§ 5840-5842
Part 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS
§§ 5900-5911