California Government Code ARTICLE 1 - General

• Section 43000.
  By ordinance the city legislative body shall provide a system for the assessment, levy, and collection of city taxes not inconsistent with this title.(Added by...
• Section 43001.
  Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real...
• Section 43002.
  Tax liens attach as of 12:01 a.m. on the first day of January of each year.(Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January...
• Section 43003.
  Tax liens may be enforced by either of the following:(a) (1) A sale of the real property affected and execution and delivery of necessary certificates and deeds,...
• Section 43004.
  Deeds made upon any sale of property for taxes or special assessments have the same effect in evidence as deeds for property sold for nonpayment...
• Section 43004.5.
  (a) For purposes of this part, assessed value means 25 percent of full value to, and including, the 1980–81 fiscal year, and 100 percent of full...
• Section 43005.
  In the case of a sale of property for taxes or special assessments, all proceeds shall be accounted for and distributed as provided in Article...
• Section 43005.7.
  Notwithstanding any other provision of law to the contrary, the legislative body of a city which collects its own taxes may by ordinance waive any...
• Section 43007.
  Notwithstanding any other contrary provisions of law, the city legislative body may by ordinance provide that every person of the city who on the lien...
• Section 43008.
  (a) A lien on real property that results from the delinquency in payment of rates or charges, or the collection of future rates or charges, whether...
• Section 43009.
  In exercising its discretion to waive the security deposit authorized by subdivision (b) of Section 43008, a utility shall consider the creditworthiness of the transferee,...
• Section 43013.
  Notwithstanding any other provision of law, the legislative body of a chartered city which assesses and collects its own property taxes may, by ordinance, provide...
• Section 43061.
  Property sold for city taxes is subject to redemption within a redemption period of at least five years upon such terms as the legislative body...
• Section 43062.
  Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property...
• Section 43063.
  The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for payment except that the tax lien...
• Section 43064.
  Every tax is conclusively presumed to have been paid after thirty years from the time it became a lien, unless the property has been sold...
• Section 43065.
  Unless the city avails itself of the general laws relative to the assessment and collection of city taxes by county officers, at the first regular...
• Section 43066.
  Notice of the time and place of sitting shall be given in the manner prescribed by ordinance.(Added by Stats. 1949, Ch. 79.)
• Section 43067.
  The corrected list for each tax is the assessment roll upon which the tax is levied for that year. The city clerk, acting as clerk...
• Section 43071.
  This article does not prevent the legislative body from exercising the power granted by general laws relative to the assessment and collection of taxes by...
• Section 43073.
  (a) The legislative body of any city which is encompassed entirely within the territory of a special district may elect to pay the district an amount...

Last modified: October 22, 2018