California Revenue And Taxation Code

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• California Revenue And Taxation Code Section 1
  This act shall be known as the Revenue and Taxation Code.
• California Revenue And Taxation Code Section 2
  The provisions of this code in so far as they are substantially the same as existing statutory provisions relating to the same subject matter shall...
• California Revenue And Taxation Code Section 3
  All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are...
• California Revenue And Taxation Code Section 4
  Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall...
• California Revenue And Taxation Code Section 5
  Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.
• California Revenue And Taxation Code Section 6
  Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.
• California Revenue And Taxation Code Section 7
  Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this code, it may be exercised...
• California Revenue And Taxation Code Section 8
  Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required...
• California Revenue And Taxation Code Section 9
  Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto...
• California Revenue And Taxation Code Section 10
  "Section" means a section of this code unless some other statute is specifically mentioned and "subdivision" means a subdivision of the section in which that...
• California Revenue And Taxation Code Section 11
  The present tense includes the past and future tenses; and the future, the present.
• California Revenue And Taxation Code Section 12
  The masculine gender includes the feminine and neuter.
• California Revenue And Taxation Code Section 13
  The singular number includes the plural, and the plural the singular.
• California Revenue And Taxation Code Section 14
  "City" includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town.
• California Revenue And Taxation Code Section 15
  "County" includes city and county.
• California Revenue And Taxation Code Section 16
  "Shall" is mandatory and "may" is permissive.
• California Revenue And Taxation Code Section 17
  "Oath" includes affirmation and written declarations signed under the penalties of perjury.
• California Revenue And Taxation Code Section 18
  "Signature" or "subscription" includes mark. Such mark shall be made as required in the Civil Code.
• California Revenue And Taxation Code Section 19
  "Person" includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company,...
• California Revenue And Taxation Code Section 20
  "Board" means the State Board of Equalization.
• California Revenue And Taxation Code Section 21
  "Controller" means the State Controller.
• California Revenue And Taxation Code Section 22
  "Auditor" of a city or county means the chief accounting officer, by whatever title he may be known.
• California Revenue And Taxation Code Section 23
  "Assessee" means the person to whom property or a tax is assessed.
• California Revenue And Taxation Code Section 24
  No act in all the proceedings for raising revenue by taxation is illegal on account of informality or because not completed within the required time.
• California Revenue And Taxation Code Section 25
  Unless expressly otherwise provided, any notice required to be given to any person by any provision of this code may be given in the manner...
• California Revenue And Taxation Code Section 26
  If any provision of this code, or its application to any person or circumstance, is held invalid, the remainder of the code, or the application...
• California Revenue And Taxation Code Section 27
  This code, and any amendment hereto made by any statute enacted at the fifty-third session of the Legislature, takes effect on February 1, 1941.
• California Revenue And Taxation Code Section 28.5
  As used in Division 1 of this code, "partnership" shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where...
• California Revenue And Taxation Code Section 29
  Whenever any official is authorized to commence an action for the violation of any law relating to revenue or to compel the specific performance of...
• California Revenue And Taxation Code Section 30
  The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state, or the political subdivisions thereof, which extends...
• California Revenue And Taxation Code Section 31
  The Attorney General or an appropriate official of any political subdivision of this State may bring suits in the courts of other states to collect...
• California Revenue And Taxation Code Section 33
  Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from...
• California Revenue And Taxation Code Section 34
  Whenever an amount of money paid by a person to the state or any of its agencies includes a sum which can be identified as...
• California Revenue And Taxation Code Section 35
  Commencing with its January 1, 1985, population base and continuing until the date of certification of the 1990 Federal Census, the population to be used...
• California Revenue And Taxation Code Section 36
  Whenever any notice or other communication is required by this code to be mailed by registered mail, the mailing of such notice or other communication...
• California Revenue And Taxation Code Section 37
  Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if...
• California Revenue And Taxation Code Section 38
  (a) The Legislative Analyst shall submit a report to the Legislature regarding the possible consolidation of the remittance processing and cashiering functions and the mail...
• California Revenue And Taxation Code Section 50
  For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien...
• California Revenue And Taxation Code Section 51
  (a) For purposes of subdivision (b) of Section 2 of Article XIIIA of the California Constitution, for each lien date after the lien date in...
• California Revenue And Taxation Code Section 51.5
  (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of...
• California Revenue And Taxation Code Section 52
  (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall...
• California Revenue And Taxation Code Section 53
  (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision...
• California Revenue And Taxation Code Section 53.5
  With respect to property that is subject to valuation as mining or mineral property, the initial base year value of a leach pad, tailing facility,...
• California Revenue And Taxation Code Section 54
  (a) Notwithstanding any other provision of law, no modification of assessment procedures shall be made with respect to real property on the basis of the...
• California Revenue And Taxation Code Section 60
  A "change in ownership" means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially...
• California Revenue And Taxation Code Section 61
  Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to: (a) The creation, renewal,...
• California Revenue And Taxation Code Section 62
  Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a change in the method of holding title to the...
• California Revenue And Taxation Code Section 62.1
  (a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit...
• California Revenue And Taxation Code Section 62.2
  (a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to...
• California Revenue And Taxation Code Section 62.11
  Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil...
• California Revenue And Taxation Code Section 63
  Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to: (a) Transfers to...
• California Revenue And Taxation Code Section 63.1
  (a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a claim is...
• California Revenue And Taxation Code Section 64
  (a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests...
• California Revenue And Taxation Code Section 65
  (a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section...
• California Revenue And Taxation Code Section 65.1
  (a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased...
• California Revenue And Taxation Code Section 66
  Change in ownership does not include any of the following: (a) The creation, vesting, transfer, distribution, or termination of a participant's or beneficiary's interest in...
• California Revenue And Taxation Code Section 67
  "Purchased" or "purchase" means a change in ownership for consideration.
• California Revenue And Taxation Code Section 68
  For purposes of Section 2 of Article XIIIA of the Constitution, the term "change in ownership" shall not include the acquisition of real property as...
• California Revenue And Taxation Code Section 69
  (a) Notwithstanding any other provision of law, pursuant to Section 2 of Article XIIIA of the Constitution, the base year value of property which is...
• California Revenue And Taxation Code Section 69.3
  (a) (1) Notwithstanding any other provision of law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of...
• California Revenue And Taxation Code Section 69.4
  (a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIIIA of the California Constitution,...
• California Revenue And Taxation Code Section 69.5
  (a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIIIA of the California Constitution, any person over...
• California Revenue And Taxation Code Section 70
  (a) "Newly constructed" and "new construction" means: (1) Any addition to real property, whether land or improvements (including fixtures), since the last lien date; and...
• California Revenue And Taxation Code Section 71
  The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed. The base year...
• California Revenue And Taxation Code Section 72
  (a) A copy of any building permit issued by any city, county, or city and county shall be transmitted by each issuing entity to the...
• California Revenue And Taxation Code Section 73
  (a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIIIA of the California...
• California Revenue And Taxation Code Section 74
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, "newly constructed" does not include the construction or installation...
• California Revenue And Taxation Code Section 74.3
  (a) For purposes of subdivision (a) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" does not include the construction, installation, or...
• California Revenue And Taxation Code Section 74.5
  (a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" and "new construction" does...
• California Revenue And Taxation Code Section 74.6
  (a) For purposes of paragraph (5) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, "newly constructed" and "new construction" does...
• California Revenue And Taxation Code Section 74.7
  (a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIIIA of the California Constitution, "new construction" does...
• California Revenue And Taxation Code Section 75
  It is the intent of the Legislature in enacting this chapter to fully implement Article XIIIA of the California Constitution and to promote increased equity...
• California Revenue And Taxation Code Section 75.1
  Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern...
• California Revenue And Taxation Code Section 75.2
  "Current roll" means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
• California Revenue And Taxation Code Section 75.3
  "The roll being prepared" means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new...
• California Revenue And Taxation Code Section 75.4
  "Current tax rate" means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of...
• California Revenue And Taxation Code Section 75.5
  "Property" means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following: (a) Fixtures...
• California Revenue And Taxation Code Section 75.6
  "Fiscal year" means a fiscal year beginning July 1 and ending June 30.
• California Revenue And Taxation Code Section 75.7
  "Supplemental roll" means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership or had...
• California Revenue And Taxation Code Section 75.8
  "New base year value" means the full cash value of property on the date it changes ownership or of new construction on the date it...
• California Revenue And Taxation Code Section 75.9
  "Taxable value" means the base year full value adjusted for any given lien date as required by law or the full cash value for the...
• California Revenue And Taxation Code Section 75.10
  (a) Commencing with the 1983-84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from actual physical...
• California Revenue And Taxation Code Section 75.11
  (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then...
• California Revenue And Taxation Code Section 75.12
  (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon...
• California Revenue And Taxation Code Section 75.13
  Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.
• California Revenue And Taxation Code Section 75.14
  A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIII A of...
• California Revenue And Taxation Code Section 75.15
  (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at...
• California Revenue And Taxation Code Section 75.18
  On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the...
• California Revenue And Taxation Code Section 75.20
  A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the...
• California Revenue And Taxation Code Section 75.21
  (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the...
• California Revenue And Taxation Code Section 75.22
  A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption established by...
• California Revenue And Taxation Code Section 75.23
  (a) Notwithstanding any other provision of law, in the case of a supplemental assessment on property that has undergone a change in ownership, an exemption...
• California Revenue And Taxation Code Section 75.31
  (a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee...
• California Revenue And Taxation Code Section 75.32
  The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity...
• California Revenue And Taxation Code Section 75.40
  When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including...
• California Revenue And Taxation Code Section 75.41
  (a) The auditor shall apply the current year's tax rate, as defined in Section 75.4, to the supplemental assessment or assessments, computing the amount of...
• California Revenue And Taxation Code Section 75.42
  The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the...
• California Revenue And Taxation Code Section 75.43
  (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative...
• California Revenue And Taxation Code Section 75.50
  The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge the tax...
• California Revenue And Taxation Code Section 75.51
  The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in...
• California Revenue And Taxation Code Section 75.52
  (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within...
• California Revenue And Taxation Code Section 75.53
  If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the...
• California Revenue And Taxation Code Section 75.54
  (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new...
• California Revenue And Taxation Code Section 75.55
  (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to...
• California Revenue And Taxation Code Section 75.60
  (a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method...
• California Revenue And Taxation Code Section 75.65
  (a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost Fund (hereafter referred to as "the fund"), which is hereby...
• California Revenue And Taxation Code Section 75.66
  It is the intent of the Legislature that no further appropriation shall be made, other than that provided by Section 75.65, and no reimbursement is...
• California Revenue And Taxation Code Section 75.70
  (a) Notwithstanding any other provision of law, for the 1983 -84 fiscal year, each county auditor shall allocate to all elementary, high school, and unified...
• California Revenue And Taxation Code Section 75.71
  Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a special district, other than a special district governed by a...
• California Revenue And Taxation Code Section 75.72
  Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).
• California Revenue And Taxation Code Section 75.80
  This chapter shall apply to changes in ownership occurring, and new construction completed, on or after July 1, 1983.
• California Revenue And Taxation Code Section 80
  (a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period...
• California Revenue And Taxation Code Section 81
  Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to Chapter 1...
• California Revenue And Taxation Code Section 90
  Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
• California Revenue And Taxation Code Section 93
  (a) Notwithstanding any other provision of law, except as provided in subdivisions (b) and (c), no local agency, school district, county superintendent of schools, or...
• California Revenue And Taxation Code Section 95
  For the purpose of this chapter: (a) "Local agency" means a city, county, and special district. (b) "Jurisdiction" means a local agency, school district, community...
• California Revenue And Taxation Code Section 95.2
  (a) (1) Notwithstanding any other provision of law, for the 1990-91 fiscal year, for the purposes of the computations required by Section 96.1 or its...
• California Revenue And Taxation Code Section 95.3
  (a) Notwithstanding any other provision of law, for the 1990-91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the...
• California Revenue And Taxation Code Section 95.31
  (a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the board...
• California Revenue And Taxation Code Section 95.35
  (a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of...
• California Revenue And Taxation Code Section 95.4
  Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include the amount of any costs incurred by the county auditor...
• California Revenue And Taxation Code Section 96
  For the 1979-80 fiscal year only, property tax revenues shall be apportioned to each jurisdiction pursuant to this section and Section 96.2 or their predecessors...
• California Revenue And Taxation Code Section 96.1
  (a) Except as otherwise provided in Article 3 (commencing with Section 97), and in Article 4 (commencing with Section 98), for the 1980-81 fiscal year...
• California Revenue And Taxation Code Section 96.15
  (a) Notwithstanding any other provision of this chapter, in the event a qualifying city as defined in subdivision (d) of Section 98 or subdivision (f)...
• California Revenue And Taxation Code Section 96.16
  (a) Notwithstanding any other provisions of this chapter, in the County of Orange, for the 1996-97 fiscal year, the amount of property tax revenue deemed...
• California Revenue And Taxation Code Section 96.165
  (a) Notwithstanding any other provision of this chapter, for each fiscal year for which this section is operative, the auditor for a county of the...
• California Revenue And Taxation Code Section 96.18
  (a) (1) Notwithstanding any other provision of this chapter, the Auditor for the County of San Diego shall, in allocating ad valorem property tax revenues...
• California Revenue And Taxation Code Section 96.19
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Riverside for each fiscal...
• California Revenue And Taxation Code Section 96.2
  Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year: (a) The amount of property...
• California Revenue And Taxation Code Section 96.21
  (a) Notwithstanding any other provision of this chapter, in the County of Solano, the apportionment of property tax revenues made pursuant to Section 96.2 or...
• California Revenue And Taxation Code Section 96.22
  (a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the apportionment of property tax revenues made pursuant to Section...
• California Revenue And Taxation Code Section 96.23
  (a) Notwithstanding any other provision of this chapter, in the County of Nevada, the apportionment of property tax revenues made pursuant to Section 96.2 or...
• California Revenue And Taxation Code Section 96.25
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Plumas for each fiscal...
• California Revenue And Taxation Code Section 96.27
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Clara for the...
• California Revenue And Taxation Code Section 96.3
  (a) For the 1983-84 and 1984-85 fiscal years, no local agency shall impose a property tax rate pursuant to subdivision (a) of Section 93 for...
• California Revenue And Taxation Code Section 96.31
  (a) For the 1985-86 fiscal year and each fiscal year thereafter, no jurisdiction shall impose a property tax rate pursuant to subdivision (a) of Section...
• California Revenue And Taxation Code Section 96.4
  (a) Notwithstanding any other provision of this part or Part 8 (commencing with Section 4651) of Division 1, when all loans, advances, or indebtedness incurred...
• California Revenue And Taxation Code Section 96.5
  The difference between the total amount of property tax revenue computed each year using the equalized assessment roll and the sum of the amounts allocated...
• California Revenue And Taxation Code Section 96.52
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara for the...
• California Revenue And Taxation Code Section 96.6
  (a) Notwithstanding any other provision of law, for the purposes of this chapter, the apportionment of property tax revenues required by Article 1 (commencing with...
• California Revenue And Taxation Code Section 96.7
  In the case of any county taking over the responsibilities of an independent local health special district created pursuant to Chapter 6 (commencing with Section...
• California Revenue And Taxation Code Section 96.8
  (a) On or before August 1, 1982, and on or before August 1 of each year thereafter, any jurisdiction may request that the amount computed...
• California Revenue And Taxation Code Section 96.81
  Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in a county for which a Controller's audit...
• California Revenue And Taxation Code Section 97
  (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, for...
• California Revenue And Taxation Code Section 97.1
  (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as...
• California Revenue And Taxation Code Section 97.2
  Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section shall be...
• California Revenue And Taxation Code Section 97.21
  For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services and...
• California Revenue And Taxation Code Section 97.22
  For the purposes of paragraph (1) of subdivision (c) of Section 97.2, "multicounty district" includes District 2 of the Alameda Contra Costa Transit District. This...
• California Revenue And Taxation Code Section 97.23
  (a) Notwithstanding Section 97.2 or any successor to that section, the Chino Basin Municipal Water District may maintain a stream of property tax revenue as...
• California Revenue And Taxation Code Section 97.3
  Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as modified...
• California Revenue And Taxation Code Section 97.31
  (a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993-94 fiscal year, the amount of the transfer to the...
• California Revenue And Taxation Code Section 97.313
  (a) Notwithstanding any other provision of this chapter, for the 1995-96 fiscal year only, the auditor of any qualified county shall, upon being directed by...
• California Revenue And Taxation Code Section 97.32
  Notwithstanding Section 97.3, a special district does not include, for purposes of the reductions required by that section, a memorial district formed pursuant to Article...
• California Revenue And Taxation Code Section 97.33
  (a) Notwithstanding any other provision of this chapter, for the 1993-94 fiscal year, the amounts of property tax revenue that are required to be shifted...
• California Revenue And Taxation Code Section 97.34
  (a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulting from the application of subdivision (c) of Section 97.2 to...
• California Revenue And Taxation Code Section 97.35
  Notwithstanding Section 97.3, the amount of property tax revenues of a community service district that is subject to reduction pursuant to that section shall not...
• California Revenue And Taxation Code Section 97.36
  (a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect to a qualified...
• California Revenue And Taxation Code Section 97.361
  Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in...
• California Revenue And Taxation Code Section 97.37
  (a) Notwithstanding any other provision of this chapter, for the 1994-95 fiscal year and each fiscal year thereafter, the amount of property tax revenue deemed...
• California Revenue And Taxation Code Section 97.38
  Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.3 , for the County of Marin , commencing with the 1993-94 fiscal...
• California Revenue And Taxation Code Section 97.39
  (a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the County of...
• California Revenue And Taxation Code Section 97.4
  (a) Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in implementing the changes in allocations of property tax revenues required by...
• California Revenue And Taxation Code Section 97.41
  (a) (1) Notwithstanding any other provision of this article, commencing with the 1995-96 fiscal year, the auditor shall allocate property tax revenue to a qualifying...
• California Revenue And Taxation Code Section 97.44
  (a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencing with ad valorem property tax revenue allocations for the...
• California Revenue And Taxation Code Section 97.45
  Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the amount deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9...
• California Revenue And Taxation Code Section 97.46
  Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9...
• California Revenue And Taxation Code Section 97.68
  Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocations for each fiscal year during the fiscal adjustment period, all of...
• California Revenue And Taxation Code Section 97.69
  (a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use Tax Compensation Fund under Section 97.68 or a...
• California Revenue And Taxation Code Section 97.70
  Notwithstanding any other provision of law, for the 2004-05 fiscal year and for each fiscal year thereafter, all of the following apply: (a) (1) (A)...
• California Revenue And Taxation Code Section 97.71
  Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) The total amount...
• California Revenue And Taxation Code Section 97.72
  Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) (i) Except...
• California Revenue And Taxation Code Section 97.73
  Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) The total...
• California Revenue And Taxation Code Section 97.75
  Notwithstanding any other provision of law, for the 2004-05 and 2005-06 fiscal years, a county shall not impose a fee, charge, or other levy on...
• California Revenue And Taxation Code Section 97.76
  (a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fee adjustment amount, as defined in Section 97.70, for the...
• California Revenue And Taxation Code Section 97.77
  An enterprise special district and a nonenterprise special district shall not pledge, on or after July 1, 2004, and before June 30, 2006, through a...
• California Revenue And Taxation Code Section 97.78
  (a) (1) Notwithstanding any other law, for the 2007 -08 fiscal year, the total amount of ad valorem property tax revenue deemed allocated by the...
• California Revenue And Taxation Code Section 98
  (a) In each county, other than the County of Ventura, having within its boundaries a qualifying city, the computations made pursuant to Section 96.1 or...
• California Revenue And Taxation Code Section 98.01
  (a) An independent qualifying city shall receive a distribution of the following percentages of the TEA formula, as computed in subdivision (c) of Section 98,...
• California Revenue And Taxation Code Section 98.02
  (a) In the County of Ventura, the computations made pursuant to Section 96.1 or its predecessor section, for the 1989-90 fiscal year and each fiscal...
• California Revenue And Taxation Code Section 98.03
  For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that section shall not include the City of Foster City.
• California Revenue And Taxation Code Section 98.1
  (a) In the County of Orange, the computations made pursuant to Section 96.1 or its predecessor section, for the 1984-85 fiscal year only, shall be...
• California Revenue And Taxation Code Section 99
  (a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdictional change, other than a city incorporation or...
• California Revenue And Taxation Code Section 99.01
  (a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a special district providing one or more...
• California Revenue And Taxation Code Section 99.02
  (a) For the purposes of the computations required by this chapter for the 1985-86 fiscal year and fiscal years thereafter, in the case of any...
• California Revenue And Taxation Code Section 99.03
  (a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98,...
• California Revenue And Taxation Code Section 99.1
  (a) For the purposes of the computations required by this chapter for the 1986-87 fiscal year and fiscal years thereafter, in the case of any...
• California Revenue And Taxation Code Section 99.2
  No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of the Revenue and Taxation Code shall...
• California Revenue And Taxation Code Section 100
  Notwithstanding any other provision of law, commencing with the 1988-89 fiscal year, property tax assessed value attributable to unitary and operating nonunitary property, as defined...
• California Revenue And Taxation Code Section 100.01
  Commencing with the 1995-96 fiscal year, the aggregate assessed value of all county-assessed property rights or interests as described in Section 401.8 shall be assigned...
• California Revenue And Taxation Code Section 100.11
  (a) Notwithstanding any other law, for the 2007-08 fiscal year and for each fiscal year thereafter, property tax assessed value attributable to unitary property, as...
• California Revenue And Taxation Code Section 100.2
  Supplemental property tax revenues for 1985-86 and each year thereafter, generated by Sections 75 to 75.80, inclusive, shall be apportioned using the property tax apportionment...
• California Revenue And Taxation Code Section 100.3
  Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1993-94 fiscal year only, deposit those property...
• California Revenue And Taxation Code Section 100.3
  Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1997-98 and future fiscal years, upon the...
• California Revenue And Taxation Code Section 100.4
  Notwithstanding any other provision of law, the allocations and apportionments made in a County of the Eighteenth Class of revenues generated by Sections 75 to...
• California Revenue And Taxation Code Section 100.6
  (a) For the 1989-90 and 1990-91 fiscal years, property tax revenue shall be allocated by the Sacramento County Auditor to special districts, as defined in...
• California Revenue And Taxation Code Section 100.7
  Notwithstanding any other law, commencing with the 1999-2000 fiscal year, the apportionment of property tax revenues in the County of San Bernardino shall be modified...
• California Revenue And Taxation Code Section 100.9
  (a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 2003-04 fiscal year and each fiscal year thereafter, all...
• California Revenue And Taxation Code Section 100.95
  (a) Notwithstanding any other law, for the 2007-08 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax assessed...
• California Revenue And Taxation Code Section 101
  Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division.
• California Revenue And Taxation Code Section 102
  Nothing in this division shall be construed to permit double taxation.
• California Revenue And Taxation Code Section 103
  "Property" includes all matters and things, real, personal, and mixed, capable of private ownership.
• California Revenue And Taxation Code Section 104
  "Real estate" or "real property" includes: (a) The possession of, claim to, ownership of, or right to the possession of land. (b) All mines, minerals,...
• California Revenue And Taxation Code Section 105
  "Improvements" includes: (a) All buildings, structures, fixtures, and fences erected on or affixed to the land. (b) All fruit, nut bearing, or ornamental trees and...
• California Revenue And Taxation Code Section 106
  "Personal property" includes all property except real estate.
• California Revenue And Taxation Code Section 107
  "Possessory interests" means the following: (a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive...
• California Revenue And Taxation Code Section 107.1
  The full cash value of a possessory interest, when arising out of a lease of exempt property, is the excess, if any, of the value...
• California Revenue And Taxation Code Section 107.2
  The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of...
• California Revenue And Taxation Code Section 107.3
  The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of...
• California Revenue And Taxation Code Section 107.4
  For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession...
• California Revenue And Taxation Code Section 107.6
  (a) The state or any local public entity of government, when entering into a written contract with a private party whereby a possessory interest subject...
• California Revenue And Taxation Code Section 107.7
  (a) When valuing possessory interests in real property created by the right to place wires, conduits, and appurtenances along or across public streets, rights-of-way, or...
• California Revenue And Taxation Code Section 107.8
  (a) For purposes of applying subdivision (a) of Section 107 to a lease-leaseback of publicly owned real property, the possession of, claim to, or right...
• California Revenue And Taxation Code Section 107.9
  (a) In addition to any taxable real property interests that an operator of certificated aircraft has at a publicly owned airport that are interests stated...
• California Revenue And Taxation Code Section 108
  "State-assessed property" means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject...
• California Revenue And Taxation Code Section 109
  "Roll" means the entire assessment roll. The "secured roll" is that part of the roll containing State assessed property and property the taxes on which...
• California Revenue And Taxation Code Section 109.5
  "Machine-prepared roll" means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device, and such a roll may be displayed...
• California Revenue And Taxation Code Section 109.6
  With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract...
• California Revenue And Taxation Code Section 110
  (a) Except as is otherwise provided in Section 110.1, "full cash value" or "fair market value" means the amount of cash or its equivalent that...
• California Revenue And Taxation Code Section 110.1
  (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, "full cash value" of real property, including possessory...
• California Revenue And Taxation Code Section 110.5
  "Full value" means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under...
• California Revenue And Taxation Code Section 115
  "Interest" in any property includes any legal or equitable interest.
• California Revenue And Taxation Code Section 116
  "Map" includes plat.
• California Revenue And Taxation Code Section 117
  "Lien date" is the time when taxes for any fiscal year become a lien on property.
• California Revenue And Taxation Code Section 118
  "Assessment year" means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same
• California Revenue And Taxation Code Section 119
  "County board" means the county board of supervisors when sitting as the county board of equalization.
• California Revenue And Taxation Code Section 121
  "Taxing agency" includes the State, county, and city. "Taxing agency" also includes every district that assesses property for taxation purposes and levies taxes or assessments...
• California Revenue And Taxation Code Section 122
  "Revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.
• California Revenue And Taxation Code Section 123
  "Amount of defaulted taxes" on property means the sum of the following amounts: (a) The amount of taxes which were a lien on the real...
• California Revenue And Taxation Code Section 124
  "Current taxes" means taxes which are a lien on property, but which are not included in "amount of defaulted taxes" except that, between a lien...
• California Revenue And Taxation Code Section 125
  "Current roll" means the roll containing the property on which current taxes are a lien.
• California Revenue And Taxation Code Section 126
  "Tax-defaulted property" is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector,...
• California Revenue And Taxation Code Section 128
  "Assessor" means the assessing officer of a county, by whatever title he may be known.
• California Revenue And Taxation Code Section 129
  "Business inventories" shall include goods intended for sale or lease in the ordinary course of business and shall include raw materials and work in process...
• California Revenue And Taxation Code Section 130
  (a) "Vessel" includes every description of watercraft used or capable of being used as a means of transportation on water, but does not include aircraft....
• California Revenue And Taxation Code Section 134
  "Unsecured property" is property: (a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure...
• California Revenue And Taxation Code Section 135
  (a) "Assessed value" shall mean 25 percent of full value to and including the 1980-81 fiscal year, and shall mean 100 percent of full value...
• California Revenue And Taxation Code Section 136
  Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of...
• California Revenue And Taxation Code Section 155
  The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or...
• California Revenue And Taxation Code Section 155.3
  The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than...
• California Revenue And Taxation Code Section 155.20
  (a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supervisors may exempt from property tax all real...
• California Revenue And Taxation Code Section 156
  In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the township, range, section,...
• California Revenue And Taxation Code Section 158
  The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and...
• California Revenue And Taxation Code Section 160
  In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the...
• California Revenue And Taxation Code Section 162
  The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for preparing each...
• California Revenue And Taxation Code Section 162.5
  Any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, may...
• California Revenue And Taxation Code Section 163
  Any entity that receives revenue that is derived from payments with respect to an assessment lien created pursuant to the Improvement Bond Act of 1911...
• California Revenue And Taxation Code Section 163.5
  The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply...
• California Revenue And Taxation Code Section 164
  The chief accounting officer of each taxing agency other than the State, may examine and audit the accounts of any other taxing agency, other than...
• California Revenue And Taxation Code Section 166
  (a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified...
• California Revenue And Taxation Code Section 167
  (a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivision (b), there shall be a rebuttable presumption affecting the...
• California Revenue And Taxation Code Section 168
  Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual...
• California Revenue And Taxation Code Section 168.5
  Any document required in this division to be acknowledged by the county clerk at no charge may be acknowledged by a notary public or other...
• California Revenue And Taxation Code Section 169
  The board shall encourage uniform statewide appraisal and assessment practices.
• California Revenue And Taxation Code Section 170
  (a) Notwithstanding any provision of law to the contrary, the board of supervisors may, by ordinance, provide that every assessee of any taxable property, or...
• California Revenue And Taxation Code Section 171
  (a) Notwithstanding any other provision of law, no interest or penalties shall be imposed or collected with respect to any delinquent installments of property taxes...
• California Revenue And Taxation Code Section 172
  Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall...
• California Revenue And Taxation Code Section 172.1
  (a) To claim tax relief in accordance with the provisions of this chapter, the owner shall execute a declaration under penalty of perjury that the...
• California Revenue And Taxation Code Section 175
  All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes,...
• California Revenue And Taxation Code Section 177
  (a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing...
• California Revenue And Taxation Code Section 181
  As used in this chapter: (a) "Eligible county" means a county which meets both of the following requirements: (1) Has been proclaimed by the Governor...
• California Revenue And Taxation Code Section 182
  On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the...
• California Revenue And Taxation Code Section 182.5
  If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or...
• California Revenue And Taxation Code Section 183
  If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance...
• California Revenue And Taxation Code Section 184
  If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.5, the Director of Finance...
• California Revenue And Taxation Code Section 185
  (a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170...
• California Revenue And Taxation Code Section 187
  On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• California Revenue And Taxation Code Section 187.5
  On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, shall compute and remit to the...
• California Revenue And Taxation Code Section 188
  The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by...
• California Revenue And Taxation Code Section 188.5
  The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter. These guidelines shall include a procedure for...
• California Revenue And Taxation Code Section 189
  Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter.
• California Revenue And Taxation Code Section 190
  It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to...
• California Revenue And Taxation Code Section 191
  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5...
• California Revenue And Taxation Code Section 194
  As used in this chapter: (a) "Eligible county" means a county that meets both of the following requirements: (1) Has been proclaimed by the Governor...
• California Revenue And Taxation Code Section 194.1
  (a) Any owner of eligible property who files on or before the next property tax installment payment date, a claim for reassessment pursuant to Section...
• California Revenue And Taxation Code Section 194.2
  On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of...
• California Revenue And Taxation Code Section 194.3
  If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector shall certify to the Director of Finance on or...
• California Revenue And Taxation Code Section 194.4
  After the tax collector of an eligible county has certified an amount to the Director of Finance pursuant to Section 194.2 or Section 194.3, the...
• California Revenue And Taxation Code Section 194.5
  On or before the December 31 or April 30 next following an eligible county's receipt of an allocation pursuant to Section 194.4, whichever date is...
• California Revenue And Taxation Code Section 194.8
  The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by...
• California Revenue And Taxation Code Section 194.9
  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible property reassessed pursuant...
• California Revenue And Taxation Code Section 195
  The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by...
• California Revenue And Taxation Code Section 195.1
  Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the regular secured...
• California Revenue And Taxation Code Section 195.2
  In the 1991-92 fiscal year or as soon as possible thereafter during the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by...
• California Revenue And Taxation Code Section 195.3
  After the county auditor of an eligible county described in Section 195.2 has made the applicable certification to the Director of Finance pursuant to Section...
• California Revenue And Taxation Code Section 195.4
  On or before December 31, 1992, each eligible county described in Section 195.2 shall compute and remit to the Controller for deposit in the General...
• California Revenue And Taxation Code Section 195.5
  In the 1991-92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 195.6
  After the county auditor of an eligible county described in Section 195.5 has made the applicable certification to the Director of Finance pursuant to Section...
• California Revenue And Taxation Code Section 195.7
  On or before December 31, 1993, each eligible county described in Section 195.5 shall compute and remit to the Controller for deposit in the General...
• California Revenue And Taxation Code Section 195.71
  In the 1993-94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 195.72
  After the county auditor of an eligible county, as described in Section 195.71, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.73
  On or before December 31, 1995, each eligible county, as described in Section 195.71, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 195.77
  In the 1996-97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 195.78
  After the county auditor of an eligible county, as described in Section 195.77, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.79
  On or before July 1, 1998, each eligible county, as described in Section 195.77, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 195.80
  In the 1997-98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue And Taxation Code Section 195.81
  After the county auditor of an eligible county, as described in Section 195.80, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.82
  On or before June 30, 1999, each eligible county, as described in Section 195.80, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 195.83
  In the 1998-99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue And Taxation Code Section 195.84
  After the county auditor of an eligible county, as described in Section 195.83, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.85
  On or before June 30, 2000, each eligible county, as described in Section 195.83, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 195.86
  By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor's Proclamation of a state of emergency for...
• California Revenue And Taxation Code Section 195.87
  After the county auditor of an eligible county, as described in Section 195.86, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.88
  On or before June 30, 2002, each eligible county, as described in Section 195.86, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 195.89
  By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Ventura, which...
• California Revenue And Taxation Code Section 195.90
  After the county auditor of an eligible county, as described in Section 195.89, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.91
  On or before June 30, 2005, each eligible county, as described in Section 195.89, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 195.92
  (a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject of the Governor's...
• California Revenue And Taxation Code Section 195.93
  After the county auditor of an eligible county, as described in Section 195.92, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.94
  (a) On or before June 30, 2006, each eligible county, as described in Section 195.92, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.95
  (a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor's Proclamation of a state of emergency for the...
• California Revenue And Taxation Code Section 195.96
  After the Auditor of Shasta County has made the applicable certification to the Director of Finance pursuant to Section 195.95, the director shall, within 30...
• California Revenue And Taxation Code Section 195.97
  (a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• California Revenue And Taxation Code Section 195.98
  (a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and San Diego, which counties were the subject of the...
• California Revenue And Taxation Code Section 195.99
  After the county auditor of an eligible county, as described in Section 195.98, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.100
  (a) On or before June 30, 2006, each eligible county, as described in Section 195.98, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.101
  (a) In fiscal year 2005-06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity, which counties were the subject...
• California Revenue And Taxation Code Section 195.102
  After the county auditor of an eligible county, as described in Section 195.101, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.103
  (a) On or before June 30, 2007, each eligible county, as described in Section 195.101, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.104
  (a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El Dorado, Fresno, Kings, Lake, Lassen,...
• California Revenue And Taxation Code Section 195.105
  After the county auditor of an eligible county, as described in Section 195.104, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.106
  (a) On or before June 30, 2007, each eligible county, as described in Section 195.104, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.107
  (a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor's proclamations of a state of emergency...
• California Revenue And Taxation Code Section 195.108
  After the county auditor of the eligible county, as described in Section 195.107, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.109
  (a) On or before June 30, 2008, the eligible county, as described in Section 195.107, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.110
  (a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Governor's proclamation of a state of emergency...
• California Revenue And Taxation Code Section 195.111
  After the county auditor of an eligible county, as described in Section 195.110, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.112
  (a) On or before June 30, 2008, each eligible county, as described in Section 195.110, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.116
  (a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San Diego,...
• California Revenue And Taxation Code Section 195.117
  After the county auditor of an eligible county, as described in Section 195.116, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.118
  (a) On or before June 30, 2008, each eligible county, as described in Section 195.116, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.120
  (a) By October 31, 2007, the auditor of the County of El Dorado, which was the subject of the Governor's proclamation of a state of...
• California Revenue And Taxation Code Section 195.121
  After the county auditor of the eligible county, as described in Section 195.120, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.122
  (a) On or before June 30, 2008, the eligible county, as described in Section 195.120, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 195.123
  (a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the subject of the Governor's proclamation of a...
• California Revenue And Taxation Code Section 195.124
  After the county auditor of the eligible county, as described in Section 195.123, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 195.125
  (a) On or before June 30, 2009, the eligible county, as described in Section 195.123, shall compute and remit to the Controller for deposit in...
• California Revenue And Taxation Code Section 196.1
  In the 1991-92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 196.2
  After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section...
• California Revenue And Taxation Code Section 196.3
  On or before December 31, 1993, each eligible county described in Section 196.1 shall compute and remit to the Controller for deposit in the General...
• California Revenue And Taxation Code Section 196.4
  (a) In the 1991-92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as...
• California Revenue And Taxation Code Section 196.5
  After the county auditor of an eligible county, as described in Section 196.4, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.6
  (a) On or before December 31, 1992, each eligible county, as described in subdivision (a) of Section 196.4, shall compute and remit to the Controller...
• California Revenue And Taxation Code Section 196.61
  In the 1992-93 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 196.62
  After the county auditor of an eligible county, as described in Section 196.61, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.63
  On or before December 31, 1993, each eligible county, as described in Section 196.61, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 196.65
  In the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue And Taxation Code Section 196.66
  After the county auditor of an eligible county, as described in Section 196.65, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.67
  On or before December 31, 1993, each eligible county, as described in Section 196.65, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 196.7
  In the 1992-93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
• California Revenue And Taxation Code Section 196.8
  After the county auditor of an eligible county, as described in Section 196.7, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.9
  On or before December 31, 1993, each eligible county, as described in Section 196.7, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 196.91
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 196.91
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 196.91
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 196.92
  After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.92
  After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.92
  After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.93
  On or before December 31, 1995, or as soon as possible thereafter, each eligible county, as described in Section 196.91, shall compute and remit to...
• California Revenue And Taxation Code Section 196.93
  On or before December 31, 1995, or as soon as possible thereafter, each eligible county, as described in Section 196.91, shall compute and remit to...
• California Revenue And Taxation Code Section 196.93
  On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 196.94
  In the 1993-94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 196.95
  After the county auditor of an eligible county, as described in Section 196.94, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.96
  On or before December 31, 1995, each eligible county, as described in Section 196.94, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 196.97
  In the 1994-95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
• California Revenue And Taxation Code Section 196.98
  After the county auditor of an eligible county, as described in Section 196.97, has made the applicable certification to the Director of Finance pursuant to...
• California Revenue And Taxation Code Section 196.99
  On or before December 31, 1995, each eligible county, as described in Section 196.97, shall compute and remit to the Controller for deposit in the...
• California Revenue And Taxation Code Section 197
  As used in this chapter: (a) "Eligible county" means a county which meets both of the following requirements: (1) Has been proclaimed by the Governor...
• California Revenue And Taxation Code Section 197.1
  (a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to...
• California Revenue And Taxation Code Section 197.2
  On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the...
• California Revenue And Taxation Code Section 197.3
  If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or...
• California Revenue And Taxation Code Section 197.4
  After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall,...
• California Revenue And Taxation Code Section 197.5
  On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• California Revenue And Taxation Code Section 197.6
  On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the...
• California Revenue And Taxation Code Section 197.8
  The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by...
• California Revenue And Taxation Code Section 197.9
  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989-90 fiscal year supplemental roll taxes on eligible property reassessed pursuant...
• California Revenue And Taxation Code Section 198
  The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by...
• California Revenue And Taxation Code Section 198.1
  Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular...
• California Revenue And Taxation Code Section 201
  All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.
• California Revenue And Taxation Code Section 201.1
  Property owned by a nonprofit entity, in which a transit development board has the sole ownership interest in the entity, shall be deemed to be...
• California Revenue And Taxation Code Section 201.2
  (a) A nonprofit corporation which has contracted with the board of supervisors pursuant to Section 25905, 25906, 25907, or 25908 of the Government Code for...
• California Revenue And Taxation Code Section 201.3
  Property which is exclusively devoted to public purposes and is owned by a nonprofit entity, in which a chartered city with a population of over...
• California Revenue And Taxation Code Section 201.4
  (a) The possessory interest of a nonprofit entity, solely owned by the City of Palm Springs, in property which is located wholly within the boundaries...
• California Revenue And Taxation Code Section 201.5
  (a) Possessory interests in property acquired by or for the California Pollution Control Financing Authority pursuant to Division 27 (commencing with Section 44500) of the...
• California Revenue And Taxation Code Section 201.6
  (a) Subject to subdivision (b), property that is exclusively devoted to a public purpose and is owned by a nonprofit entity, the property, assets, profits,...
• California Revenue And Taxation Code Section 202
  (a) The exemption of the following property is as specified in subdivisions (a), (b), (d), and (h) of Section 3 of Article XIII of the...
• California Revenue And Taxation Code Section 202.2
  Any reduction in property taxes on leased property used for libraries and museums that are free and open to the public, leased property used exclusively...
• California Revenue And Taxation Code Section 202.5
  Personal property used exclusively in the performance of activities authorized by Division 8 (commencing with Section 89000) of the Education Code, whether by the college...
• California Revenue And Taxation Code Section 202.6
  Personal property used exclusively in the performance of activities authorized by Article 2 (commencing with Section 48930) of Chapter 6 of Part 27 of Division...
• California Revenue And Taxation Code Section 202.7
  Personal property owned or used by student governments of the University of California or by nonprofit corporations operating student book stores of colleges affiliated with...
• California Revenue And Taxation Code Section 203
  (a) The college exemption is as specified in subdivision (e) of Section 3 and Section 5 of Article XIII of the California Constitution. (b) An...
• California Revenue And Taxation Code Section 203.1
  Personal property owned or used by a nonprofit corporation operating a student bookstore affiliated with an educational institution, as defined in Section 203, is, for...
• California Revenue And Taxation Code Section 203.5
  Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library...
• California Revenue And Taxation Code Section 204
  The cemetery exemption is as specified in subdivision (g) of Section 3 of Article XIII of the Constitution.
• California Revenue And Taxation Code Section 205
  The veterans' exemption is as specified in subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. The following are...
• California Revenue And Taxation Code Section 205.1
  Section 205 of this code fulfills the intent of subdivisions (o), (p), (q), and (r) of Section 3 of Article XIII of the Constitution. To...
• California Revenue And Taxation Code Section 205.5
  (a) Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran's spouse, or the veteran and...
• California Revenue And Taxation Code Section 206
  The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.
• California Revenue And Taxation Code Section 206.1
  (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, and in accordance with subdivision (b) of...
• California Revenue And Taxation Code Section 206.2
  Any reduction in property taxes on leased property used exclusively for religious worship and granted the church exemption shall inure to the benefit of the...
• California Revenue And Taxation Code Section 207
  Property used exclusively for religious purposes shall be exempt from taxation. Property owned and operated by a church and used for religious worship, preschool purposes,...
• California Revenue And Taxation Code Section 207.1
  Personal property leased to a church and used exclusively for the purposes described in Section 207 shall be deemed to be used exclusively for religious...
• California Revenue And Taxation Code Section 208
  The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution.
• California Revenue And Taxation Code Section 209
  The exemption of certain vessels from taxation except for state purposes is as specified in subdivision (l) of Section 3 of Article XIII of the
• California Revenue And Taxation Code Section 209.5
  All right, title or interest in or to any vessel of more than 50 tons burden or 100 tons displacement, and the materials and parts...
• California Revenue And Taxation Code Section 211
  (a) The exemption of fruit- and nut-bearing trees until four years after the season in which they were planted in orchard form and grapevines until...
• California Revenue And Taxation Code Section 212
  (a) Notes, debentures, shares of capital stock, solvent credits, bonds, deeds of trust, mortgages, and any interest in that property are exempt from taxation. (b)...
• California Revenue And Taxation Code Section 213
  The exhibition exemption is as specified in this section. Personal property which comes within all the following descriptions is exempt from taxation: (a) The property...
• California Revenue And Taxation Code Section 213.5
  In partial consideration of the public services provided to property exempted from taxation by Section 214, the owner or person in possession shall permit the...
• California Revenue And Taxation Code Section 213.7
  (a) As used in Section 214, "property used exclusively for religious, hospital, scientific or charitable purposes" shall include the property of a volunteer fire department...
• California Revenue And Taxation Code Section 214
  (a) Property used exclusively for religious, hospital, scientific, or charitable purposes owned and operated by community chests, funds, foundations, limited liability companies, or corporations organized...
• California Revenue And Taxation Code Section 214.01
  (a) For the purpose of Section 214, property shall be deemed irrevocably dedicated to religious, charitable, scientific, or hospital purposes only if a statement of...
• California Revenue And Taxation Code Section 214.02
  (a) Except as provided in subdivision (b) or (c), property that is used exclusively for the preservation of native plants or animals, biotic communities, geological...
• California Revenue And Taxation Code Section 214.05
  For purposes of Section 214: (a) If the property of an organization is granted an exemption pursuant to Section 214, that property is deemed to...
• California Revenue And Taxation Code Section 214.1
  As used in Section 214, "property used exclusively for religious, hospital or charitable purposes" shall include facilities in the course of construction on or after...
• California Revenue And Taxation Code Section 214.2
  (a) As used in Section 214.1, "facilities in the course of construction" shall include the demolition or razing of a building with the intent to...
• California Revenue And Taxation Code Section 214.3
  In the event that any property described in paragraph (6) of subdivision (a) of Section 214 shall have been used solely for charitable or hospital...
• California Revenue And Taxation Code Section 214.4
  For the purposes of Sections 207 and 214 a school of "less than collegiate grade" is (a) any institution of learning attendance at which exempts...
• California Revenue And Taxation Code Section 214.5
  (a) Property used exclusively for school purposes of less than collegiate grade, or exclusively for purposes of both schools of and less than collegiate grade,...
• California Revenue And Taxation Code Section 214.6
  (a) Property which is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California Constitution and...
• California Revenue And Taxation Code Section 214.7
  In the case of a hospital, neither the use of hospital property nor the receipt of fees or other lawful compensation by a licensed physician...
• California Revenue And Taxation Code Section 214.8
  (a) Except as provided in Sections 213.7 and 231, and as provided in subdivision (g) of Section 214 with respect to veterans' organizations, the "welfare...
• California Revenue And Taxation Code Section 214.9
  For the purposes of Section 214, a "hospital" includes an outpatient clinic, whether or not patients are admitted for overnight stay or longer, where the...
• California Revenue And Taxation Code Section 214.10
  For purposes of Section 214, any nonprofit corporation organized and operated for the advancement of education, improvement of social conditions, and improvement of the job...
• California Revenue And Taxation Code Section 214.11
  For purposes of Section 214, property owned and operated by a nonprofit organization, otherwise qualifying for exemption under Section 214, shall be deemed to be...
• California Revenue And Taxation Code Section 214.13
  Where property under development pursuant to the Community Redevelopment Law (Pt. 1 (commencing with Sec. 33000), Div. 24, H.&S.C.) is dedicated to religious, charitable, scientific,...
• California Revenue And Taxation Code Section 214.14
  (a) Property used exclusively for the charitable purposes of museums and owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability...
• California Revenue And Taxation Code Section 214.15
  (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that property is owned and...
• California Revenue And Taxation Code Section 215
  All personal property owned by a veteran organization which has been chartered by the Congress of the United States, when the same are used solely...
• California Revenue And Taxation Code Section 215.1
  (a) All buildings, and so much of the real property on which the buildings are situated as may be required for the convenient use and...
• California Revenue And Taxation Code Section 215.2
  Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.1 and which is used primarily for exempt purposes shall not...
• California Revenue And Taxation Code Section 215.5
  All personal property owned or leased by a nonprofit corporation, which does not accept advertising for a consideration and is engaged exclusively in the production...
• California Revenue And Taxation Code Section 216
  The stock in trade up to one thousand five hundred dollars ($1,500) of a vending stand operated by a blind person licensed by the Bureau...
• California Revenue And Taxation Code Section 217
  (a) Except as provided in subdivision (d), the following articles of personal property that have been made available for display in a publicly owned art...
• California Revenue And Taxation Code Section 217.1
  (a) Except as provided in subdivision (d), the following articles of personal property that are made available for display in a publicly owned aerospace museum,...
• California Revenue And Taxation Code Section 218
  (a) The homeowners' property tax exemption is in the amount of the assessed value of the dwelling specified in this section, as authorized by subdivision...
• California Revenue And Taxation Code Section 218.5
  In order to assure the accuracy of the state's reimbursements for the homeowners' property tax exemption and to prevent duplications of the exemptions within the...
• California Revenue And Taxation Code Section 219
  For the 1980-81 fiscal year and fiscal years thereafter, business inventories are exempt from taxation and the assessor shall not assess business inventories.
• California Revenue And Taxation Code Section 220
  Any aircraft which is in California on the lien date solely for the purpose of being repaired, overhauled, modified, or serviced is exempt from personal...
• California Revenue And Taxation Code Section 220.5
  (a) Aircraft of historical significance shall be exempt from taxation. (b) The exemption provided in subdivision (a) applies only if all of the following conditions...
• California Revenue And Taxation Code Section 221
  For the purposes of Section 214 a nursery school is any group facility for minors which has obtained a written license or permit to operate...
• California Revenue And Taxation Code Section 222
  Personal property used exclusively in the operation of a zoo or for purposes of horticultural display on publicly owned land which is owned by a...
• California Revenue And Taxation Code Section 222.5
  As used in Section 214, "property used exclusively for religious, hospital, scientific or charitable purposes" shall include possessory interests in publicly owned land, used exclusively...
• California Revenue And Taxation Code Section 223
  Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard...
• California Revenue And Taxation Code Section 224
  The personal effects, household furnishings, and pets of any person shall be exempt from taxation. The phrase "personal effects, household furnishings, and pets" does not...
• California Revenue And Taxation Code Section 225
  (a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section...
• California Revenue And Taxation Code Section 225.5
  (a) For purposes of Section 214 an educational television station is any facility, which does not accept advertising for a consideration and which transmits television...
• California Revenue And Taxation Code Section 226
  (a) Personal property consisting of qualified computer equipment shall be exempt from taxation. (b) For purposes of this section: (1) "Qualified computer equipment" means all...
• California Revenue And Taxation Code Section 227
  A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged...
• California Revenue And Taxation Code Section 228
  (a) A vessel with a market value of four hundred dollars ($400) or less shall be free from taxation. This section shall only apply to...
• California Revenue And Taxation Code Section 229
  (a) A floating home shall be assessed in the same manner as real property. (b) For purposes of determining the valuation of floating homes pursuant...
• California Revenue And Taxation Code Section 230
  (a) With regard to taxes that attach as a lien on or after January 1, 2001, wooden vessels of historical significance, and all personal property...
• California Revenue And Taxation Code Section 231
  (a) Property that is owned by a nonprofit corporation and leased to, and used exclusively by, government for its interest and benefit shall be exempt...
• California Revenue And Taxation Code Section 232
  All cargo containers principally used for the transportation of cargo by vessels in ocean commerce shall be exempt from property taxation. Any tax exemption created...
• California Revenue And Taxation Code Section 234
  Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment...
• California Revenue And Taxation Code Section 235
  For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner...
• California Revenue And Taxation Code Section 236
  Property leased for a term of 35 years or more or any transfer of property leased with a remaining term of 35 years or more...
• California Revenue And Taxation Code Section 236.5
  Any otherwise taxable interest in real property, leased for an original term of 35 years or more and used exclusively by the lessee for the...
• California Revenue And Taxation Code Section 237
  (a) (1) Subject to the requirements set forth in paragraph (2), there is exempt from taxation under this part that portion of the assessed value...
• California Revenue And Taxation Code Section 241
  (a) The first fifty thousand dollars ($50,000) of personal property that consists of hand tools owned and supplied by an employee that are required as...
• California Revenue And Taxation Code Section 251
  (a) The board shall prescribe all procedures and forms required to carry into effect any property tax exemption enacted by statute or constitutional amendment. (b)...
• California Revenue And Taxation Code Section 252
  When making the first claim any person claiming the veterans' exemption, or the spouse, legal guardian, or conservator of such person, or one who has...
• California Revenue And Taxation Code Section 252.1
  Among other facts, the veterans' exemption affidavit shall contain a statement, showing the claimant's residence. When the affidavit is filed in a county other than...
• California Revenue And Taxation Code Section 253
  If, because of active military service of the United States in time of war, sickness or other cause found to be unavoidable in the judgment...
• California Revenue And Taxation Code Section 253.5
  Any person claiming the homeowners' property tax exemption shall submit to the assessor an affidavit, giving any information required by the board. Such information shall...
• California Revenue And Taxation Code Section 254
  Any person claiming the church, cemetery, college, exhibition, welfare, veterans' organization, free public libraries, free museums, aircraft of historical significance, tribal housing, or public schools...
• California Revenue And Taxation Code Section 254.2
  All property owned by the United States or any agency thereof and used exclusively for migratory water fowl refuges, or used for the promotion or...
• California Revenue And Taxation Code Section 254.5
  (a) Claims for the welfare exemption and the veterans' organization exemption shall be filed