California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 20583 — (a) “Residential dwelling” means a dwelling occupied as the principal place of residence of the claimant and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a
• § 20584 — (a) “Property taxes” means all ad valorem property taxes, special assessments, and other charges or user fees which are attributable to the residential dwelling on the county tax bill and the ad valor
• § 20585 — (a) Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.
• § 20586 — For the purposes of Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.
• § 206 — The church exemption is as specified in subdivision (f) of Section 3 and Section 5 of Article XIII of the Constitution.
• § 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 this section, all real property that is necessar
• § 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 organization entitled to the exemption.
• § 20601 — Subject to the limitations provided in this chapter, a claimant may file with the Controller, pursuant to Article 3 (commencing with Section 20621) of this chapter, a claim for postponement from the S
• § 20602 — Upon approval of a claim described in Section 20601, the Controller shall make payments directly to a county tax collector for the property taxes owed on behalf of a qualified claimant.
• § 20603 — The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such p
• § 20605 — (a) The postponement of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with respect to an impound, trust, or other type
• § 20621 — Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller.
• § 20622 — The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year; if February 10th falls on Saturday,
• § 20625 — This chapter shall be known and may be cited as the “Senior Citizens Tenant-Stockholder Property Tax Postponement Law”.
• § 20626 — Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) sha
• § 20627 — A tenant-stockholder claimant (hereinafter referred to as “claimant”) is an individual who, on the last day of the calendar year ending immediately prior to the commencement of the fiscal year for whi
• § 20628 — Residential unit means an apartment or similar dwelling in a cooperative housing corporation, located in this state.
• § 20629 — Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescri
• § 20630 — (a) A claimant may file with the Controller, a claim for postponement from the State of California of a sum equal to, but not exceeding the amount of property taxes, as defined in Section 20629, for t
• § 20630.5 — Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year.
• § 20632 — The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter.
• § 20634 — All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the cooperative residential unit, or sells or otherwise disposes of shares
• § 20635 — The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by the Franchise Tax Board of assistance payable p
• § 20636 — If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any postponement payments to such person shall be added to the postponement amounts paid to the deceased spo
• § 20637 — If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions: (a) Demand payment of such amount from
• § 20638 — Upon written request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected cooperative housing corporation, the Controller shall issue such pe
• § 20639 — This chapter shall be known and may be cited as the “Senior Citizens Manufactured Home Property Tax Postponement Law.
• § 20639.1 — (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581)
• § 20639.10 — The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter.
• § 20639.11 — All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling as the principal place of residence, sells, or ot
• § 20639.12 — If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions: (a) Demand payment of that amount from
• § 20639.13 — This chapter shall become operative on July 1, 2019.
• § 20639.2 — As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976.
• § 20639.4 — (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501) or Chapter 2 (commencing with 20581), a claimant may file with the Controller a claim for postponement of a sum equ
• § 20639.5 — The Controller may require security for the postponement of property taxes pursuant to this chapter of the following: (a) A security interest in the manufactured home in the form and manner prescribed
• § 20639.6 — (a) Upon receipt of the information described in Section 20639.
• § 20639.7 — The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or authorized agent, or have any such pers
• § 20639.8 — The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year.
• § 20639.9 — Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller.
• § 20640 — This chapter shall be known and may be cited as the “Senior Citizens Possessory Interest Holder Property Tax Postponement Law.
• § 20640.1 — (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581)
• § 20640.10 — The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter.
• § 20640.11 — All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (a) The claimant ceases to occupy the residential dwelling as the principal place of residence, sells or oth
• § 20640.12 — If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions: (a) Demand payment of such amount from
• § 20640.2 — For the purposes of this chapter: (a) “Possessory interest” means (1) possession of, or right to the possession of land located in this state whether or not coupled with ownership of the residential d
• § 20640.3 — A claimant is an individual who: (a) Holds a right to a possessory interest pursuant to a validly recorded instrument conveying such possessory interest for a term of years no less than 45 years beyon
• § 20640.4 — (a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501), Chapter 2 (commencing with Section 20581), or this chapter, a claimant may file with the Controller, a claim for p
• § 20640.5 — (a) The Controller may require as security for the postponement of property taxes pursuant to this chapter any of the following: 1.
• § 20640.6 — (a) Upon receipt of the information described in Section 20640.
• § 20640.7 — The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such p
• § 20640.8 — The claim for postponement shall be filed after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year.
• § 20640.9 — Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller.
• § 20641 — Forms filed pursuant to this part shall not be under oath but shall contain, or be verified by, a written declaration that they are made under the penalty of perjury.
• § 20641.5 — If the Controller determines that good cause exists, a reasonable extension for filing a claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.
• § 20642 — Except as otherwise expressly provided by this part, the Franchise Tax Board shall administer and enforce this part and the provisions of Chapter 7 (commencing with Section 19501) of Part 10.
• § 20643 — If any claimant fails or refuses to furnish any information requested in writing by the Franchise Tax Board, pursuant to this part, Chapter 1 (commencing with Section 20501), or by the Controller, pur
• § 20644 — Any claim for assistance or postponement which is less than that claimed on the form due to a mathematical error is not a fraudulent claim.
• § 20644.5 — No interest shall be allowed on any assistance or postponement payment made to a claimant pursuant to this part.
• § 20645 — If the Franchise Tax Board determines that assistance has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for assistance, then the provisions
• § 20645.1 — If the Controller determines that postponement has been erroneously granted under this part, or if a claimant is aggrieved by the denial in whole or in part for postponement, the claimant shall have t
• § 20645.5 — (a) If a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3.
• § 20645.6 — (a) If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.
• § 20645.7 — (a) In addition to the criminal penalty provided by Section 20645.
• § 20645.9 — Any tax preparer, as defined in subdivision (b) of Section 20645.
• § 20646 — Unless otherwise specifically provided, the provisions of any law effecting changes in this part shall be applied with respect to claims filed for property tax assistance for fiscal years beginning af
• § 207 — Property used exclusively for religious purposes shall be exempt from taxation.
• § 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 purposes under that section.
• § 208 — The bonds exemption is as specified in subdivision (c) of Section 3 of Article XIII of the Constitution.
• § 20800 — This part shall be known and may be cited as the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.
• § 20801 — Unless the context requires otherwise, the definitions set forth in this chapter shall govern the construction of this part.
• § 20802 — (a) “Claimant” means an owner of a residential dwelling, as defined in Section 20808, who applies to a participating county for deferment of property taxes pursuant to this chapter and meets all of th
• § 20803 — (a) “Household income” means all income, as defined in subdivision (b), received by any member of a household while that member is or was a member of that household.
• § 20804 — (a) “Owner of a residential dwelling” includes all of the following: (1) An individual with an ownership interest of a vendee, who is in possession of the residential dwelling under a land sale contra
• § 20805 — “Participating county” means a county that makes an election described in Section 20810.
• § 20806 — “Program” means the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens.
• § 20807 — “Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.
• § 20808 — (a) (1) “Residential dwelling” means a dwelling, and the land surrounding that dwelling as is reasonably necessary for the use of the dwelling as a home, occupied by the claimant as his or her princip
• § 20810 — A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the county’s intention to participate in and
• § 20811 — (a) A claimant shall use the application form of a county to initiate participation in the program pursuant to Section 20810.
• § 20812 — (a) The filing period for a claimant to apply to a participating county for deferment under the program shall be from October 1 to December 10 of each year.
• § 20813 — (a) Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the county assessor, or county tax collector shall immediately do all of the following: (1) Enter on the not
• § 20814 — (a) A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any payment received for that purpose.
• § 20815 — If at any time the amount of the obligation secured by the lien for deferred property taxes is paid in full or is otherwise discharged, the county treasurer or county tax collector shall do all of the
• § 20816 — (a) If property taxes are deferred for a claimant and that claimant subsequently dies, all amounts owed by that claimant pursuant to this chapter shall become due as of the end of the next application
• § 20817 — (a) The county treasurer or county tax collector shall maintain a record of all residential dwellings against which a notice of lien for deferred property taxes has been recorded pursuant to this chap
• § 20820 — A participating county may charge an application fee from a claimant upon that claimant’s submission of an application form to participate in the program, consistent with Section 54985 of the Governme
• § 20821 — (a) A participating county shall charge claimants interest on the amount of property taxes deferred pursuant to this part.
• § 20822 — Each participating county shall establish a Property Tax Deferral Fund within its treasury.
• § 20823 — (a) The deferment of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender with respect to an impound account, trust, or other
• § 20824 — If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal year shall be canceled unless the failure to perfect the claim was due to willful neglect on the part
• § 20825 — If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the amount owed to the participating county under the lie
• § 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 Constitution.
• § 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 held by the builder of the vessel at the site of construction for the
• § 21 — “Controller” means the State Controller.
• § 21001 — This part shall be known and may be cited as the “Katz-Harris Taxpayers’ Bill of Rights Act.
• § 21002 — The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate balance between revenue collection and freedom
• § 21003 — The Franchise Tax Board shall administer this part.
• § 21003.1 — Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United S
• § 21003.5 — For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.
• § 21004 — (a) The board shall establish the position of the Taxpayers’ Rights Advocate.
• § 21005 — (a) The board, in consultation with the Taxpayers’ Rights Advocate, shall develop and implement a taxpayer education and information program directed at, but not limited to, the following: (1) Taxpaye
• § 21006 — (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature by January 15 of each year.
• § 21007 — The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the board and taxpayers
• § 21008 — (a) The amount of revenue collected or assessed by the board shall not be used for any of the following: (1) To evaluate individual officers or employees.
• § 21009 — (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers.
• § 21010 — No later than July 1, 1989, the board shall, in cooperation with the State Board of Equalization, the State Bar of California, the California Society of Certified Public Accountants, the Taxpayers’ Ri
• § 21011 — Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall include all of the following: (a) Any hearing shall be held at a reasonable time at a board office
• § 21012 — (a) If a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes assessed or any intere
• § 21013 — (a) (1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to an appeal before the State Board of Equalization if all of the following conditions are met: (A) The
• § 21014 — (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any p
• § 21015 — (a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.
• § 21015.5 — (a) (1) No levy may be made on any property or property right of any person unless the board has notified the person in writing of his or her rights as described in subparagraph (C) of paragraph (3) b
• § 21015.6 — (a) No levy may be made on the principal residence of any innocent investor or the proceeds from the sale or other transaction involving the principal residence of an innocent investor upon notificati
• § 21016 — (a) The board shall release any levy issued pursuant to Part 10.
• § 21017 — Exemptions from levy under Chapter 4 (commencing with Section 703.
• § 21018 — (a) A person may file a claim with the board for reimbursement of charges or fees imposed on the person by an unrelated business entity as the direct result of an erroneous levy, erroneous processing
• § 21019 — (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.
• § 21020 — For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not be suspended pursuant to Section 23301, 23301.
• § 21021 — (a) If any officer or employee of the board recklessly disregards board published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of Calif
• § 21022 — (a) Except as provided in subdivision (f), if any officer or employee of the board intentionally settles the determination or compromises the collection of any tax due from an attorney, certified publ
• § 21023 — (a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.
• § 21024 — For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have the burden of producing reasonable and probative information, in addition to the information described
• § 21025 — If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board cannot associate the payment with the taxpayer, the board shall make reasonable efforts to notify the t
• § 21026 — (a) Except as otherwise provided in subdivision (b), for taxable years beginning on or after January 1, 1998, the board shall, not less than annually, mail a written notice to each taxpayer who has a
• § 21027 — (a) (1) For purposes of Part 10 (commencing with Section 17001), Part 10.
• § 21028 — (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article 3 (commencing with Section 950) of Chapte
• § 211 — (a) (1) 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 three years after the season in which they were
• § 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.
• § 2125 — In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state department, board or agency allocates funds to the
• § 213 — The exhibition exemption is as specified in this 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 free use of such property or portion ther
• § 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 that is used exclusively fo
• § 2131 — (a) Notwithstanding any provision of law to the contrary, the board of supervisors of any county in which a portion of the territory of a district described in this section is located may, by adoption
• § 2132 — (a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall: (1) Determine the total amount of revenue required by the district which will be derived from an ad valorem
• § 2133 — (a) If a district has been formed under an enabling act which does not provide that the board of directors shall fix district tax rates, any board of directors which has adopted a resolution pursuant
• § 2134 — Any district levying or causing to be levied a tax in accordance with the provisions of this part may levy or cause to be levied a tax in one or more counties in excess of any maximum tax rate establi
• § 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 organ
• § 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 irrevocable dedication to only thes
• § 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 or geographical formations of scien
• § 214.03 — (a) Property that is used exclusively for the preservation of native plants or animals, biotic communities, geological or geographical formations of scientific or educational interest, tribal traditio
• § 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 be used exclusively for the organization’s exempt purpos
• § 214.06 — (a) Notwithstanding any other law, on or after January 1, 2015, a local government shall not enter into a payment in lieu of taxes (PILOT) agreement with a property owner of a low-income housing proje
• § 214.07 — (a) Notwithstanding any other law, it shall be conclusively presumed that any payments made under any payment in lieu of taxes (PILOT) agreement entered into before January 1, 2015, comply with the ce
• § 214.08 — (a) Notwithstanding any other law, both of the following shall apply: (1) Any outstanding ad valorem tax, interest, or penalty that was levied between January 1, 2012, and January 1, 2015, as a result
• § 214.09 — For purposes of Sections 214.
• § 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 the first Monday of March, 1954, t
• § 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 opportunities of low-income
• § 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 exclusively used for hospital purposes
• § 214.13 — Where property under development pursuant to the Community Redevelopment Law (Pt.
• § 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 company, or corporat
• § 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 operated by a nonprofit corporation, otherwise qualifying
• § 214.15.1 — (a) Subject to subdivision (b), property shall be fully exempt from property taxation and is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if that pr
• § 214.16 — (a) Any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifies for an exemption pursuant to Section 214 and satisfies the criteria specified in subparagraph (D)
• § 214.17 — (a) For purposes of this section: (1) “Total exemption amount limitation” means the exemption amount limitation with respect to a single property or multiple properties that is specified in subparagra
• § 214.18 — (a) Property is within the exemption provided by Sections 4 and 5 of Article XIII of the California Constitution if the property is owned by a community land trust, otherwise qualifying for exemption
• § 214.19 — (a) For purposes of this section: (1) “Total exemption amount limitation” means the assessed value exemption amount limitation with respect to a single property or multiple properties that is specifie
• § 214.2 — (a) As used in Section 214.
• § 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 purposes for a minimum period of 30 years, the “welfa
• § 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 a student from attendance at a public full-time element
• § 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, and owned and operated by religious, hos
• § 214.6 — (a) (1) Property that is owned by an organization meeting the requirements of subdivision (b) of Section 4 of Article XIII of the California Constitution and complying with the requirements of paragra
• § 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 for the practice of his profession therein, shall be ground
• § 214.8 — (a) Except as provided in Sections 213.
• § 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 clinic furnishes or provides psychiatric servi
• § 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 and exclusively for the purposes of such organization
• § 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 occupation of the buildings, used exclusively for charitable purpo
• § 215.2 — Property owned by an organization that satisfies the requirements of Section 214, 215, or 215.
• § 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 of programs for educational televis
• § 2151 — The board of supervisors shall fix the rates of county and district taxes and shall levy the State, county, and district taxes as provided by law.
• § 2152 — The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property listed.
• § 2152.5 — Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior to the time the county auditor is required to comput
• § 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 of Vocational Rehabilitation pursuant to federal or state law i
• § 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 gallery or museum, or a museum that is regularl
• § 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, or an aerospace museum that is regularl
• § 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 (k) of Section 3 of Article XIII of the Califo
• § 218.2 — (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing
• § 218.3 — (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing
• § 218.4 — (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing
• § 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 state and improper overlapping with ot
• § 218.6 — (a) For purposes of this section, all of the following apply: (1) “Owner” includes a person purchasing the dwelling under a contract of sale or who holds shares or membership in a cooperative housing
• § 2186 — Every tax has the effect of a judgment against the person.
• § 2187 — Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.
• § 2188 — Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.
• § 2188.1 — Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the owner of such improvements or be assessed on
• § 2188.10 — (a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed ownership pursuant to subdivision (c) of Sect
• § 2188.11 — The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.
• § 2188.2 — Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written stat
• § 2188.3 — Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be separately assessed to the owner thereof, and the tax
• § 2188.4 — Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board of Equalization, is subject to a lease which is recorde
• § 2188.5 — (a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003 of the Business and Professions Code, the
• § 2188.6 — (a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately
• § 2188.7 — (a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing cooperative as defined in Section 11003.
• § 2188.8 — (a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the Business and Professions Code and as spec
• § 2188.9 — (a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and Professions Code, the assessor shall, on the first
• § 2189 — (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the personal property is located upon that real property on t
• § 2189.1 — Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures.
• § 2189.3 — A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property, where the personal property is not located upon the real prop
• § 2189.5 — Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon substances from beneath the surface of the
• § 2189.6 — Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the assessee of the land on which they are located s