California

Government Code

21,845 sections, each with the official text and a plain-English explanation of what it means for you.

• § 53705 — A city, county or city and county may appropriate funds and may do all acts necessary to assume and carry out or continue any program, or part thereof, which is operated by any other public agency, pr
• § 53706 — “Priority expenditures” for which the State and Local Fiscal Assistance Act of 1972 (Public Law 92-512) funds may be spent for the purposes authorized by the act by a local agency are priority expendi
• § 53715 — As used in Article XIII B of the California Constitution, the term “proceeds of taxes” does not include the proceeds from the sale of bonds, notes, warrants or other obligations required for the purpo
• § 53717 — (a) Pursuant to Section 4 of Article XIII A of the California Constitution and Article 3.
• § 53717.2 — A tax imposed pursuant to this article is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property.
• § 53717.4 — This article does not apply to any special tax or other charge imposed under Chapter 2.
• § 53717.6 — This article does not apply to any special tax imposed prior to the effective date of this article.
• § 53720 — DEFINITIONS.
• § 53721 — All taxes are either special taxes or general taxes.
• § 53722 — No local government or district may impose any special tax unless and until such special tax is submitted to the electorate of the local government, or district and approved by a two-thirds vote of th
• § 53723 — No local government, or district, whether or not authorized to levy a property tax, may impose any general tax unless and until such general tax is submitted to the electorate of the local government,
• § 53724 — (a) A tax subject to the vote requirements prescribed by Section 53722 or Section 53723 shall be proposed by an ordinance or resolution of the legislative body of the local government or district.
• § 53725 — (a) Except as permitted in Section 1 of Article XIII A of the California Constitution, no local government or district may impose any ad valorem taxes on real property.
• § 53726 — Except as set forth in Section 53727, this Article shall not be construed to repeal or affect any statute enacted prior to August 1, 1985 which authorizes the imposition of a special tax.
• § 53727 — (a) Neither this Article, nor Article XIII A of the California Constitution, nor Article 3.
• § 53728 — If any local government or district imposes any tax without complying with the requirements of this Article, or in excess of its authority as clarified by Section 53727, whether or not any provision o
• § 53729 — This Article may only be amended by vote of the electorate of the State of California.
• § 53730 — If any provision of this Article, or the application thereof to any person, organization, local government, district, or circumstance is held invalid or unconstitutional, the provision to other person
• § 53730.01 — A hospital district established pursuant to Division 23 (commencing with Section 32000) of the Health and Safety Code whose hospitals are wholly owned and are operated by the district shall have the a
• § 53730.02 — This article does not apply to any special tax imposed prior to January 1, 1989, nor does this article affect the validity of any special tax imposed by a hospital district prior to January 1, 1989.
• § 53730.5 — As used in this article, “local agency” means a city, county, or district empowered to levy and collect assessments or taxes.
• § 53731 — By ordinance, the legislative body of a local agency may provide for the levy and collection of assessments or taxes for the creation and accumulation of a fund for capital outlays.
• § 53732 — In making a levy, the legislative body shall not exceed any limitation upon its right to impose taxes prescribed by law except as authorized by law.
• § 53733 — If the local agency is a city or county operating under a charter, the limitations upon the levying of taxes imposed by the charter apply.
• § 53734 — In a local agency required to adopt a budget, all or part of the fund may be shown in the budget as reserves for future expenditures in subsequent years and when so shown shall be identified as to pur
• § 53735 — At any time after the creation of the fund the legislative body may transfer to the fund any unencumbered surplus funds remaining on hand at the end of a fiscal year.
• § 53737 — The term “capital outlays” does not include the construction, acquisition, extensions of, or additions to utilities other than utilities for the furnishing of water supply.
• § 53739 — (a) An ordinance or resolution presented for voter approval pursuant to this article or to Article XIII C or XIII D of the California Constitution may state a range of rates or amounts.
• § 53740 — As used in this article, “local agency” means city, county, or district empowered to levy or assess taxes.
• § 53741 — By ordinance, the legislative body of a local agency may provide for the levy and collection of assessments or taxes for the creation and accumulation of a fund to provide for payments of claims arisi
• § 53742 — In making a levy, the legislative body shall not exceed any limitation upon its right to impose taxes prescribed by law except as authorized by law.
• § 53743 — If the local agency is a city or county operating under a charter, any limitations upon the levying of taxes imposed by the charter apply.
• § 53744 — In a local agency required to adopt a budget, all or part of the fund may be shown in the budget as reserves for future expenditures in subsequent years and when so shown shall be identified as to pur
• § 53745 — At any time after the creation of the fund the legislative body may transfer to the fund any unencumbered surplus funds remaining on hand at the end of the fiscal year.
• § 53746 — The fund shall be used exclusively for the payments of claims, judgments, and legal and investigative costs that may arise under Division 3.
• § 53747 — This article is applicable only in counties with a population of 4,000,000 or more, as determined by the 1960 federal census.
• § 53750 — For purposes of Article XIII C and Article XIII D of the California Constitution and this article, the following words have the following meanings, and shall be read and interpreted in light of the fi
• § 53750.5 — (a) The Legislature finds and declares all of the following: (1) Fire service is a different and distinct service from water service, which is one of several other property-related services that aids
• § 53750.6 — (a) The fees or charges for property-related water service imposed or increased pursuant to Section 6 of Article XIII D of the California Constitution may include the incrementally higher costs of wat
• § 53751 — The Legislature finds and declares all of the following: (a) The ongoing, historic drought has made clear that California must invest in a 21st century water management system capable of effectively m
• § 53752 — The Department of General Services shall develop compliance standards in the State Administrative Manual (SAM) to inform owners of state property of their duties and responsibilities pursuant to this
• § 53753 — (a) The notice, protest, and hearing requirements imposed by this section supersede any statutory provisions applicable to the levy of a new or increased assessment that is in existence on the effecti
• § 53753.5 — (a) If an agency has complied with the notice, protest, and hearing requirements of Section 53753, or if an agency is not required to comply with those requirements because the assessment is exempt fr
• § 53754 — (a) The legislative body collecting assessment installments to secure bonds issued pursuant to the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways
• § 53755 — (a) (1) The notice required by paragraph (1) of subdivision (a) of Section 6 of Article XIII D of the California Constitution of a proposed increase of an existing fee or charge for a property-related
• § 53755.5 — When an agency proposes to impose or increase any fee or charge subject to Section 6 of Article XIII D of the California Constitution that is not exempt from the requirements of subdivision (c) of Sec
• § 53756 — An agency providing water, wastewater, sewer, or refuse collection service may adopt a schedule of fees or charges authorizing automatic adjustments that pass through increases in wholesale charges fo
• § 53758 — For purposes of Article XIII C of the California Constitution and this article: (a) “Specific benefit” means a benefit that is provided directly to a payor and is not provided to those not charged.
• § 53758.5 — (a) If a court determines that a fee or charge for a property-related service, including water, sewer, and refuse collection, violates Section 6 of Article XIII D of the California Constitution, then
• § 53759 — (a) Any judicial action or proceeding to attack, review, set aside, void, validate, or annul an ordinance, resolution, or motion adopting a fee or charge for water or sewer service, or modifying or am
• § 53759.1 — (a) For purposes of this section, the following definitions apply: (1) “Exhaustion of remedies requirement” means the written objection requirement under subdivision (b).
• § 53759.2 — (a) For purposes of this section, “fee or assessment” means any property-related water or sewer fee or charge, or any special assessment levied or the methodology used to develop and levy the fee, cha
• § 53760 — A local public entity in this state may file a petition and exercise powers pursuant to applicable federal bankruptcy law if either of the following apply: (a) The local public entity has participated
• § 53760.1 — As used in this article the following terms have the following meanings: (a) “Chapter 9” means Chapter 9 (commencing with Section 901) of Title 11 of the United States Code.
• § 53760.3 — (a) A local public entity may initiate the neutral evaluation process if the local public entity is or likely will become unable to meet its financial obligations as and when those obligations are due
• § 53760.5 — Notwithstanding Section 53760.
• § 53760.7 — This article shall not impose any liability or responsibility, in law or equity, upon the state, any department, agency, or other entity of the state, or any officer or employee of the state, for any
• § 53760.9 — (a) Notwithstanding any other law, including, but not limited to, the California Public Records Act (Division 10 (commencing with Section 7920.
• § 53790 — Notwithstanding budget limitations and restrictions imposed by law except limitations imposed by the Constitution, a city, county, or district may incur all necessary expenses, expend public funds, an
• § 53791 — A city, county, or district may make all transfers of money from and to general or special funds necessary to pay expenses incurred pursuant to this article.
• § 53792 — By a four-fifths vote of all the members at any regular or special meeting, the legislative body of a city, county, or district may act on behalf of the city, county, or district in exercising the pow
• § 538 — From the county seat of San Diego County to Sacramento it is five hundred and seventy-three (573) miles.
• § 53800 — The following terms whenever used in this article have the meanings given in this section except where the context clearly indicates otherwise: (a) “Local agency” means any county, city, or city and c
• § 53801 — The board may issue certificates to the investing agency pursuant to this article to obtain funds to pay the cost of public buildings, secure the payment of certificates and interest thereon by pledgi
• § 53802 — Certificates issued pursuant to this article are negotiable instruments and are transferable between local agencies and state agencies or between such agencies and other persons having jurisdiction ov
• § 53803 — The board has no power at any time or in any manner to pledge the credit or taxing power of the local agency.
• § 53804 — The preparation of plans and specifications of any public building constructed pursuant to this article shall be the responsibility of the board.
• § 53805 — The local agency shall be responsible for the maintenance and repair of all public buildings constructed, acquired or operated by the board.
• § 53806 — The certificates shall be authorized by resolutions of the board, and shall bear such dates, mature at such time or times not exceeding 25 years from their respective dates, bear interest at such rate
• § 53807 — The certificates shall be sold by the board at their face value to the investing agency.
• § 53808 — Any resolutions authorizing the issue of certificates may contain provisions which are part of the contract with the investing agency as to: (a) Pledging all or any of the revenues, rentals, or receip
• § 53809 — The board may provide, by resolution, for the issuance of refunding certificates for the purpose of refunding any certificates of the board issued pursuant to this article and then outstanding, either
• § 53810 — The treasurer of the local agency shall act as trustee for the board and the holders of the certificates issued under this article and the board may authorize the trustee to act on behalf of the holde
• § 53811 — The rights and remedies conferred by this article upon or granted to certificate holders are in addition to and not in limitation of any rights and remedies lawfully granted to such certificate holder
• § 53812 — A trustee, appointed pursuant to Section 53811, or acting under a deed of trust, indenture, or other agreement, whether or not all certificates have been declared due and payable, may have a receiver
• § 53813 — In addition to all other rights and all other remedies the holder of certificates of the board may by an action at law enforce his rights against the board, including the right to require the board to
• § 53814 — All money received by the board from whatever source derived, shall be transmitted by the board at least once in every calendar month to the county treasurer, and shall be deposited in the county trea
• § 53820 — As used in this article, “local agency” means county, city, regional park district, school district, community college district, or any other municipal or public corporation or district.
• § 53821 — Subsequent to approval of the final budget and levy of taxes, if funds are needed for the immediate requirements of a local agency in any fiscal year to pay obligations lawfully incurred in the fiscal
• § 53821.5 — Proceeds of sales or funds set aside for the repayment of any notes issued pursuant to this article shall not be invested for a term that exceeds the term of the notes.
• § 53822 — Money may be borrowed on notes, tax anticipation warrants, or other evidences of indebtedness on behalf of the local agency in an amount not to exceed 50 percent of: (a) The revenue from taxes for the
• § 53823 — In addition, a school district, county board of education, or community college district may borrow money at any time between July 15th and August 30th of any fiscal year in an amount not to exceed 25
• § 53824 — All such notes, tax anticipation warrants, or other evidences of indebtedness shall be issued only after the adoption of a resolution by a four-fifths vote of all members of the legislative body.
• § 53825 — The resolution shall state the necessity for the borrowing and: (a) The amount of revenue from taxes provided for the county, city, or municipal or public corporation or district, other than a school
• § 53826 — All such notes, tax anticipation warrants, or other evidences of indebtedness shall be offered at public sale by the legislative body after not less than two days advertising in a newspaper of general
• § 53827 — The sale shall be made to the bidder offering the lowest rate of interest or whose bid represents the lowest net cost to the local agency.
• § 53828 — The notes, tax anticipation warrants, or other evidences of indebtedness shall be signed by: (a) The chairman of the board of supervisors and countersigned by the auditor and treasurer of the county o
• § 53829 — The repayment of money borrowed by a county, city, or municipal or public corporation or district other than a school district, county board of education, or community college district constitutes a f
• § 53830 — The repayment of money borrowed by any school district, county board of education, or community college district constitutes a first lien and charge against the taxes, revenue, and other income collec
• § 53830.5 — (a) As to any notes, tax anticipation warrants, or other evidences of indebtedness issued by a school district, county board of education, or community college district pursuant to this article on or
• § 53831 — All such notes, tax anticipation warrants, or other evidences of indebtedness issued for funds borrowed prior to December 31st in any fiscal year shall be repaid not later than that date.
• § 53832 — Loans made pursuant to this article shall be made solely for the purpose of anticipating income.
• § 53833 — The legislative body of each local agency may include in its budget, separately stated, amounts of anticipated disbursement to meet the interest to be paid on any funds borrowed pursuant to this artic
• § 53835 — As used in this article, “special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries.
• § 53836 — The powers conferred by this article are in addition to and alternative to any powers conferred by any other law for borrowing by a special district and any amount borrowed pursuant to this article sh
• § 53837 — (a) A special district may borrow money pursuant to this article, the indebtedness to be represented by a securitized limited obligation note or notes issued to the lender pursuant to this article.
• § 53838 — (a) A special district may issue securitized limited obligation notes after the adoption, by a four-fifths vote of all the members of the governing body, of a resolution reciting each of the following
• § 53839 — A special district shall not issue any securitized limited obligation notes after December 31, 2024, unless a later enacted statute that is enacted before December 31, 2024, deletes or extends that da
• § 53840 — It is hereby declared the intention of the Legislature by the enactment of this article to provide an alternative procedure under which short term loans may be procured by those counties in which the
• § 53841 — Any amounts borrowed by a county as provided in the preceding section shall not exceed 85 percent of the total of taxes levied for all purposes on said county’s tax roll for the next preceding fiscal
• § 53841.5 — Proceeds of sales or funds set aside for the repayment of any notes issued pursuant to this article shall not be invested for a term that exceeds the term of the notes.
• § 53842 — Amounts borrowed as above provided shall be entered to the credit of the county’s general reserve fund and may be used to make advances to operating funds in the county treasury as authorized by Secti
• § 53843 — In any county which finds it necessary to borrow current operating requirements, as provided in the foregoing sections, the board of supervisors shall either: (1) Advertise for bids by publication for
• § 53844 — In any county which qualifies as set forth in Section 53840 to use the foregoing procedure for short-term financing, all interest payments on the loans may, in the discretion of the board of superviso
• § 53850 — (a) As used in this article, “local agency” means a county, city and county, city, school district of any type, community college district, county board of education, or any other municipal or public
• § 53851 — The powers conferred by this article are in addition to and an alternative to any power conferred by any other law for borrowing by a local agency and any amount borrowed hereunder shall not be consid
• § 53852 — On or after the first day of any fiscal year a local agency may borrow money pursuant to this article, the indebtedness to be represented by a note or notes issued to the lender pursuant to this artic
• § 53852.5 — Proceeds of sales or funds set aside for the repayment of any notes issued pursuant to this article shall not be invested for a term that exceeds the term of the notes.
• § 53853 — (a) The note or notes shall be issued pursuant to a resolution adopted by the legislative body of the local agency authorizing the issuance of the note or notes, except that the note or notes of a cou
• § 53854 — Any note issued under this article may be negotiable, may be payable to order or to bearer and may be in any denomination.
• § 53855 — The resolution authorizing the issuance of any note may provide that such note shall be subject to call and redemption prior to maturity, at the option of the local agency, at such price or prices as
• § 53856 — Any taxes, income, revenue, cash receipts, or other moneys of the local agency, including moneys deposited in inactive or term deposits, may be pledged to the payment of the note or notes and the inte
• § 53856.1 — (a) The Board of Supervisors of Orange County, in the resolution authorizing the issuance of any note or notes, may provide that the board elects to guarantee payment of the note or notes in accordanc
• § 53857 — Notwithstanding the provisions in Section 53856, any note issued pursuant to this article shall be a general obligation of the local agency, and, to the extent not paid from the taxes, income, revenue
• § 53858 — Notes shall not be issued pursuant to this article in any fiscal year in an amount which, when added to the interest payable thereon, shall exceed 85 percent of the estimated amount of the then uncoll
• § 53859 — As used in this article: (a) “local agency” means county, city and county, city, school district, community college district, or any other municipal or public corporation or district.
• § 53859.01 — The powers conferred by this article are in addition to and alternative to any powers conferred by any other law for borrowing by a local agency and any amount borrowed hereunder shall not be consider
• § 53859.02 — (a) A local agency may borrow money pursuant to this article, the indebtedness to be represented by a grant anticipation note or notes issued to the lender pursuant to this article.
• § 53859.03 — The grant anticipation note or notes shall be issued pursuant to a resolution authorizing the issuance thereof, adopted by the legislative body of the local agency, except that the note or notes of a
• § 53859.04 — Any grant anticipation note issued under this article may be negotiable or may be payable to order or to bearer and may be in any denomination.
• § 53859.05 — The resolution authorizing the issuance of any note may provide that such note shall be subject to call and redemption prior to maturity, at the option of the local agency, at such price or prices as
• § 53859.06 — Grant or loan funds from the state or federal government for any legally authorized capital improvement for which the local agency is authorized to expend moneys, when stated by the granting or loanin
• § 53859.07 — Notwithstanding the provisions of Sections 53854 and 53856, any note issued pursuant to this article to the extent not paid from grant or loan funds of the local agency pledged for the payment thereof
• § 53859.08 — A grant or loan anticipation note or notes shall not be issued pursuant to this article in an amount at any time outstanding which shall exceed 95 percent of the grant or loan funds stated in writing
• § 53860 — This article may be cited as the “Delinquent Assessment Acquisition and Sale Law of 1915.
• § 53861 — As used in this article, “local agency” means city, county, municipality, or political subdivision.
• § 53862 — To the exclusion of other bidders, a local agency may acquire any accrued lien, or property required to be sold for nonpayment of an assessment or delinquency incurred by the nonpayment of an assessme
• § 53863 — The legislative body may designate one of its officers to act for it at the sale.
• § 53864 — A lien or property acquired by a local agency pursuant to this article may be released, assigned, sold, or otherwise disposed of by it pursuant to ordinance.
• § 53865 — The local agency shall not release, assign, sell or dispose of any such lien or property unless there is first paid to it a sum of money at least equal to the total of the amount paid for the lien or
• § 53866 — If after public notice the lien or property cannot be sold for that total, the legislative body may by a four-fifths vote sell the lien or property for the best price obtainable.
• § 53867 — If by resolution adopted by a four-fifths vote the legislative body determines that the property cannot be sold for a sum of money at least equal to the total of the amount paid, all accrued penalties
• § 53868 — The legislative body shall determine the fair market value of the property or lien and that value is the minimum price receivable on the sale.
• § 53869 — By ordinance or resolution the legislative body may provide the notice and the procedure of sale by which the lien or property may be sold and whether the sale shall be for cash or on terms.
• § 53870 — The notice shall specify: (a) The time and place of sale.
• § 53871 — The notice shall be published at least once in a newspaper of general circulation published in the county where is located any part of the property which, or the lien on which, is to be sold.
• § 53872 — The sale shall be not less than twenty-one days after publication of the notice and shall be at public auction.
• § 53873 — On the execution of the deed in a sale for cash or on the execution of an agreement for sale in a sale on terms, all rights to redeem the property from delinquency are terminated.
• § 53874 — The deed or agreement is prima facie evidence of regularity of all proceedings from the assessment of the property to and including the execution of the deed or agreement.
• § 53875 — On default of the purchaser in a sale on terms, the right to redeem is revived.
• § 53876 — A local agency may provide and expend a fund or expend money from the general fund to purchase or acquire an accrued lien or property required to be sold for the nonpayment of an assessment or a delin
• § 53880 — Notwithstanding any other provision of law, before a water district, as defined in Section 20200 of the Water Code, takes an action that will terminate another party’s interest in real property as the
• § 53881 — For purposes of this article, a district shall be deemed to have made a reasonable effort to ascertain the names and addresses of each party holding an interest in delinquent property if it obtains a
• § 53882 — A district that complies with this article shall not be deemed to have denied any party to which notice is required to be given by this article, due process in connection with the termination of that
• § 53883 — This article applies only to requirements to give notice to third parties and not to existing statutory requirements to give notice to the owner of the real property as shown on the most recent assess
• § 53890 — As used in this article, “local agency” means any city, county, any district, and any community redevelopment agency required to furnish financial reports pursuant to Section 12463.
• § 53891 — (a) The officer of each local agency who has charge of the financial records shall furnish to the Controller a report of all the financial transactions of the local agency during the preceding fiscal
• § 53891.1 — In lieu of the report required in Section 53891, hospital districts may submit to the Controller copies of any annual financial reports which the hospitals are required to submit to the California Hea
• § 53892 — The report shall state all of the following: (a) The aggregate amount of taxes levied and assessed against the taxable property in the local agency, which became due and payable during the next preced
• § 53892.1 — For the purpose of permitting the compilation of the financial transactions of school districts by the Controller as required by Section 12463, the Superintendent of Public Instruction shall make avai
• § 53892.2 — Pursuant to Section 53892, the report shall also contain the following information: (a) For all issues of general obligation bonds, revenue bonds, improvement district bonds, limited obligation bonds,
• § 53892.3 — Pursuant to Section 53892, the report shall, in the case of cities, also contain the following information: (a) Total expenditures made during the next preceding fiscal year for the construction of pu
• § 53893 — Upon the completion of the report the legislative body shall either post it in a conspicuous location on its Internet Web site, or cause copies of the report to be prepared and the clerk of the legisl
• § 53894 — An officer of a local agency wilfully and knowingly rendering a false report is guilty of a misdemeanor.
• § 53895 — (a) An officer of a local agency who fails or refuses to make and file their report within 10 months after the end of the local agency’s fiscal year, or within the time prescribed by the Controller, w
• § 53895.5 — (a) An officer of a community redevelopment agency who fails or refuses to make and file his or her report within 20 days after receipt of a written notice of the failure from the Controller shall for
• § 53895.7 — (a) For the purpose of this section, “agency” means any agency or entity formed pursuant to the Joint Exercise of Powers Act (Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Tit
• § 53896 — An officer of a local agency wilfully refusing to make such a report is guilty of a misdemeanor.
• § 53897 — Whenever, under the provisions of Section 12463.
• § 539 — From the City of San Francisco to Sacramento it is ninety (90) miles.
• § 53900 — As used in this article, “local agency” means city and any district other than school districts required by the Advisory Committee and the Controller to furnish financial reports pursuant to Section 1
• § 53901 — Unless exempted by the county auditor 60 days after the beginning of its fiscal year, every local agency, including every special purpose assessing or taxing district with the county shall file with t
• § 53908 — (a) If a local agency, that is required to report to the Controller under Section 53891, maintains an Internet Web site, it shall post, in a conspicuous location on its Internet Web site, information
• § 53910 — In addition to any other provision of law for the issuance and payment of warrants of any county, city and county, city, district, or other political subdivision of the state, the governing body there
• § 53911 — The governing body may authorize the use of check-warrant forms, to be drawn by its appropriate warrant issuing officer or officers upon the custodian of its funds, so prepared that the custodian may,
• § 53912 — The governing body, or, in the case of school districts not issuing their own warrants, the governing body of the appropriate issuing officer, may provide that when funds are available for the payment
• § 53913 — When authorized by the governing body, the custodian of funds may direct the depository of the funds to pay any warrant drawn upon the custodian upon presentment of the warrant to the depository, to t
• § 53914 — Nothing contained in this chapter (commencing with Section 53910) shall be construed as requiring any county, city and county, city, district or other political subdivision or any custodian of public
• § 53920 — As used in this article: (a) “Local agency” means city, county, or other public or municipal corporation.
• § 53921 — Under such conditions as the treasurer of a local agency fixes, with the approval of the legislative body, he, or fiscal agents, or other duly authorized agents, may destroy or cremate any or all bond
• § 53925 — This article shall govern the distribution of proceeds of any sale by a local agency of real property for taxes or special assessments, except where the sale is conducted and the proceeds are accounte
• § 53926 — There shall first be distributed to the general fund of the agency conducting the sale for its costs, one hundred fifty dollars ($150) for all or any portion of each separately valued parcel of real p
• § 53927 — After satisfaction of the amount specified in Section 53926, the proceeds shall be distributed as follows: (a) An amount of the proceeds up to but no greater than the amount required, at the time of s
• § 53928 — After satisfaction of the amounts distributed under Sections 53926 and 53927, any excess in the proceeds shall be deposited by the agency conducting the sale in a delinquent tax sale trust fund.
• § 53929 — Any party of interest in the property at the time of sale for taxes or special assessments may file with the agency conducting the sale a claim for excess proceeds any time prior to the expiration of
• § 53929.1 — This article shall not apply to proceedings under the Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code) and the Improvement Bond Act of 1915 (Divisio
• § 53930 — The purpose of this article is to make uniform the priority of special assessment liens.
• § 53931 — All special assessments in which the amount thereof is apportioned among the several parcels of land assessed shall constitute a lien in said respective amounts upon the several parcels assessed, whic
• § 53932 — From and after the time for filing or recording the assessment, as provided in the law pursuant to which it is levied, it shall impart notice to all persons.
• § 53933 — The lien of the special assessment, whether or not bonds have been or are to be issued to represent the unpaid assessments, shall be subordinate to all fixed special assessment liens previously impose
• § 53934 — The lien of a reassessment or a refunding assessment shall be the same as the original assessment to which it relates.
• § 53935 — The lien of said assessments shall be coequal to and independent of the lien for general taxes, and, except as provided in Section 53936, not subject to extinguishment by the sale of the property on a
• § 53936 — When, pursuant to any law, the installments of any fixed lien special assessment are collected on the roll on which the general taxes of the local agency which levied said assessment are collected, an
• § 53937 — All special ad valorem assessments shall have the same priority as taxes, and Section 53936 shall apply to the installments thereof.
• § 53938 — As used in this article, “transaction” means negotiated purchase and sale, gift, or devise.
• § 53938.5 — (a) If property acquired by a public entity in a transaction is encumbered by a lien that secures a special assessment or a bond representing the special assessment, except to the extent the lien is p
• § 53939 — If property acquired in a transaction is part of a larger parcel encumbered by a lien that secures a special assessment or a bond representing the special assessment and there is no applicable statuto
• § 53940 — This article shall be known and may be cited as the “Pleasure Riding Tax Law.
• § 53941 — The Legislature finds and declares that the owners of pleasure riding animals receive special benefit from the use of public areas designated for use by such animals.
• § 53942 — Pursuant to the provisions of this article, a county or regional park district may levy a countywide or districtwide tax, respectively, on horses, mules, or other animals used substantially for pleasu
• § 53944 — For the purposes of this article, the following animals shall be deemed not to be used substantially for pleasure riding or trail use and shall be exempt from the pleasure riding tax, except that any
• § 53945 — Revenue derived from a tax imposed under this article shall be deposited in a special fund in the county treasury or district treasury.
• § 53946 — As a method of collecting a tax imposed under this article, the taxing agency may make payment of the tax a condition precedent to utilization of riders and hikers’ trails by any stock animal except t
• § 53947 — The taxing agency shall provide to the owner of such animal a record of payment, on durable material, for each animal for which a tax is paid under this article.
• § 53950 — As used in this article, “special district” shall mean an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within
• § 53951 — As used in this article, “special district” shall not include any city, county, school district or special assessment district or any public agency which may create and utilize a revolving or petty ca
• § 53952 — (a) The governing board of a special district may, by resolution, provide for the establishment of a revolving fund in an amount not to exceed one thousand dollars ($1,000) to be used to make change a
• § 53953 — Certified copies of the resolution establishing the revolving fund shall be transmitted to the county auditor and county treasurer.
• § 53954 — (a) Before any money is withdrawn from the county treasury to be placed in the revolving fund of a special district, the officer for whose use the fund is created shall file with the governing body of
• § 53955 — Upon the receipt of the certified copy of the resolution establishing the revolving fund and the filing of the required bond, the county auditor shall draw his warrant in favor of the officer for whos