California Revenue and Taxation Code CHAPTER 2 - Administrative Provisions

• 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...
• 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...
• 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 property...
• 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,...
• 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...
• 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...
• 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...
• Section 162.1.
  (a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector,...
• 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...
• 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...
• 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...
• 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...
• 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 time...
• 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 burden...
• 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...
• 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...
• Section 169.
  The board shall encourage uniform statewide appraisal and assessment practices.(Added by Stats. 1993, Ch. 387, Sec. 1. Effective January 1, 1994.)

Last modified: October 22, 2018