California Revenue and Taxation Code ARTICLE 5 - Cancellation of Taxes on Exempt Property

• Section 5081.
  As used in this article, “exempt property” means:(a) Property acquired by the United States that becomes exempt from taxation under the laws of the United States.(b) Property...
• Section 5082.
  For purposes of this article, the “date of apportionment” is the earliest of the following times:(a) The date the conveyance to the acquiring entity or the...
• Section 5082.1.
  Every public entity shall do all of the following:(a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by...
• Section 5083.
  If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a...
• Section 5084.
  (a) No cancellation shall be made of all or any portion of any unpaid taxes or any penalties or costs levied for prior tax years that...
• Section 5085.
  If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal...
• Section 5086.
  If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after commencement of the fiscal year for which the current taxes are...
• Section 5086.1.
  The auditor shall cancel taxes on the date of apportionment provided in the notice required by Section 5082.1.(Added by Stats. 1985, Ch. 650, Sec. 3.)
• Section 5087.
  The board of supervisors of a county may provide that all unpaid taxes, penalties, and costs and the allocable portion of current taxes, penalties, and...
• Section 5088.
  Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that...
• Section 5089.
  The board of supervisors of a county may prescribe that, where the amount of unpaid taxes, penalties, and costs to be transferred to the unsecured...
• Section 5090.
  (a) If taxes, penalties, and costs that are not subject to cancellation pursuant to this article are unpaid at the time set for the declaration of...
• Section 5091.
  (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give...

Last modified: October 22, 2018