RTC

RTCRevenue and Taxation Code - RTC

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DIVISION 1. PROPERTY TAXATION

PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

CHAPTER 1. Base Year Values

CHAPTER 2. Change in Ownership and Purchase

CHAPTER 3. New Construction

CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date

ARTICLE 1. Definitions and General Provisions

ARTICLE 2. Assessments on the Supplemental Roll

ARTICLE 2.5. Application of Inflation Rate

ARTICLE 3. Exemptions

ARTICLE 4. Notice of Assessment

ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor

ARTICLE 6. Collection of Supplemental Taxes

ARTICLE 6.5. Reimbursement for County Costs

ARTICLE 7. Disposition of Revenues

ARTICLE 8. Effective Date

CHAPTER 4. Assessment Appeals

CHAPTER 5. Taxpayer Reporting

CHAPTER 5.5. Property Tax Rates

CHAPTER 6. Allocation of Property Tax Revenue

ARTICLE 1. Definitions and Administration

ARTICLE 2. Basic Revenue Allocations

ARTICLE 3. Revenue Allocation Shifts for Education

ARTICLE 4. Tax Equity Allocations for Certain Cities

ARTICLE 5. Jurisdictional Changes and Negotiated Transfers

ARTICLE 6. Miscellaneous Provisions

PART 1. GENERAL PROVISIONS

CHAPTER 1. Construction

CHAPTER 2. Administrative Provisions

CHAPTER 2.5. Disaster Relief

CHAPTER 2.6. Disaster Relief for Manufactured Homes

CHAPTER 3. Limitation of Actions

CHAPTER 4. Disaster Relief

CHAPTER 5. Disaster Relief: Tax Deferral

CHAPTER 6. Earthquake and Fire Disaster Relief

PART 2. ASSESSMENT

CHAPTER 1. Taxation Base

ARTICLE 1. Taxable and Exempt Property

ARTICLE 2. Procedure to Claim Exemptions

ARTICLE 2.5. Late Exemption Claims

ARTICLE 3. Audit of Veterans’ Exemption Claims

CHAPTER 2. Legal Description of Lands for Assessment Purposes

CHAPTER 3. Assessment Generally

ARTICLE 1. General Requirements

ARTICLE 1.3. Assessment of Implements of Husbandry

ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

ARTICLE 1.7. Valuation of Timberland and Timber

ARTICLE 1.9. Historical Property

ARTICLE 2. Information From Taxpayer

ARTICLE 2.5. Change in Ownership Reporting

ARTICLE 3. Arbitrary and Penal Assessments

ARTICLE 4. Property Escaping Assessment

ARTICLE 5. Tax Deeded Property

ARTICLE 6. Assessment Roll

ARTICLE 7. Information to Other Taxing Agencies

ARTICLE 8. Appraiser Qualifications

ARTICLE 8.5. Assessment Analyst Certificates

ARTICLE 9. Consultant Contracts

CHAPTER 4. Assessment by State Board of Equalization Generally

ARTICLE 1. General Provisions

ARTICLE 2. Assessments

ARTICLE 3. Reassessments and Allocation Corrections

ARTICLE 4. Assessment Estimates and Assessment Roll

ARTICLE 5. Property Statements

ARTICLE 6. State Assessed Property Escaping Assessment

CHAPTER 5. Special Types of Property

ARTICLE 1. Generally

ARTICLE 2. Goods in Transit

ARTICLE 5. Vessels

ARTICLE 6. Certificated Aircraft

ARTICLE 7. Fractionally Owned Aircraft

CHAPTER 6. Assessor’s Office Equipment

CHAPTER 7. Responsibility of Assessor

PART 3. EQUALIZATION

CHAPTER 1. Equalization by County Board of Equalization

ARTICLE 1. Generally

ARTICLE 1.5. Equalization by Assessment Appeals Board

ARTICLE 1.7. Assessment Hearing Officers

ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County

ARTICLE 2. Duties of Auditor

ARTICLE 4. Equalization with Assistance of Appraisal Commission

CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards

ARTICLE 1. Findings and Declarations

ARTICLE 2. Definitions

ARTICLE 3. Establishment and Procedure

ARTICLE 4. Organization

ARTICLE 5. Lead Clerk

ARTICLE 6. Admission and Withdrawal

ARTICLE 7. Repeal Date

CHAPTER 2. Equalization by State Board of Equalization

ARTICLE 1. Generally

ARTICLE 1.5. Review of Assessment of Publicly Owned Property

CHAPTER 3. The Equalized County Assessment Roll

PART 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES

PART 4. LEVY OF TAX

CHAPTER 1. Determination of Tax

CHAPTER 2. Effect of Tax

CHAPTER 3. Reimbursement for Costs Mandated by the State

ARTICLE 1. Definitions

ARTICLE 2. General Provisions

ARTICLE 3. Method of Providing Reimbursement Revenue for Costs Mandated by State

ARTICLE 4. Maximum Property Tax Rates

ARTICLE 5. Additional Property Tax Rates

ARTICLE 6. Tax Rate Limit Elections

ARTICLE 7. Governmental Reorganization: Effect on Maximum Property Tax Rates

ARTICLE 8. Functional Consolidation: Effect on Maximum Property Tax Rates

ARTICLE 9. Reporting Tax Levies

PART 5. COLLECTION OF TAXES

CHAPTER 1. Medium of Payment

CHAPTER 2. Collection Generally

CHAPTER 2.1. Collection in Equal Installments

CHAPTER 2.3. Return of Replicated Property Tax Payments

CHAPTER 3. Collection of Part of an Assessment

ARTICLE 1. General Provisions and Definitions

ARTICLE 2. Payments

ARTICLE 3. Applications and Computations for Separate Assessments

CHAPTER 3.3. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

ARTICLE 1. General Provisions

ARTICLE 2. Seizure and Sale

CHAPTER 5. Suits for Taxes

CHAPTER 6. Unsecured Roll Summary Judgment

CHAPTER 7. Warrant for Collection of Taxes

CHAPTER 8. Tax Delinquent Vessels

PART 6. TAX SALES

CHAPTER 1. Publication of Delinquent List and Notice of Sale

ARTICLE 1. Generally

ARTICLE 1.5. Deeds to the State

ARTICLE 1.7. Published Delinquent List

ARTICLE 1.8. Alternative Method of Publication

CHAPTER 2. Sale by Operation of Law

ARTICLE 1. General Provisions

ARTICLE 2. Alternative Provisions

CHAPTER 2.2. Medium of Payment

CHAPTER 7. Sale to Private Parties After Deed to State

CHAPTER 8. Deed to State, County or Public Agencies

ARTICLE 1. General Provisions

ARTICLE 2. Purchase from the State

ARTICLE 3. Sales Between Taxing Agencies

CHAPTER 10. Rights of Purchaser of Tax-Deeded Property, or Any Other Person Claiming Through Him, to Bring Action to Determine Adverse Claims to or Clouds Upon Tax-Deeded Property Purchased From the State

PART 7. REDEMPTION

CHAPTER 1. Redemption Generally

CHAPTER 2. Redemption of Part of Assessment

ARTICLE 1. General Provisions and Definitions

ARTICLE 2. Payments

ARTICLE 3. Applications and Computations

CHAPTER 3. Redemption After Payment of Delinquent Taxes in Installments

ARTICLE 1. General Provisions

ARTICLE 2. Permanent Installment Plan

ARTICLE 5. Credits and Distribution

CHAPTER 4. Preparation of Abstract Lists

PART 7.5. TAX CERTIFICATES

CHAPTER 1. General Definitions

CHAPTER 2. Authorization and Administration

CHAPTER 3. Sale of Tax Certificates

PART 8. DISTRIBUTION

CHAPTER 1. Generally

CHAPTER 1a. Secured Roll

CHAPTER 1b. Unsecured Roll

CHAPTER 1c. Redemptions

CHAPTER 1d. Delinquent Unsecured Roll

CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property

CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds

PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS

CHAPTER 1. General Provisions

CHAPTER 2. Corrections

ARTICLE 1. Generally

ARTICLE 2. Errors on the Board Roll

ARTICLE 3. Incorrect Application of Payments

ARTICLE 4. Incorrect Application of Payment on Redemption

CHAPTER 3. Enforcement of Tax After Erroneous Proceedings

CHAPTER 4. Cancellations

ARTICLE 1. Generally

ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property

ARTICLE 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission

ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner

ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof

ARTICLE 5. Cancellation of Taxes on Exempt Property

CHAPTER 5. Refunds

ARTICLE 1. Refunds Generally

ARTICLE 2. Refund Actions by Taxpayers

ARTICLE 2.5. Interest on Refunds

ARTICLE 3. Action by Public Agency

ARTICLE 3.5. Scope of Judicial Review of Assessments in Refund Actions

ARTICLE 4. Disputes Over Valuation of State-Assessed Property

PART 10. AIRCRAFT ASSESSMENT AND TAXATION

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Exemptions

CHAPTER 3. Assessment

CHAPTER 4. Levy

CHAPTER 6. Distribution

PART 12. TAXATION OF RACEHORSES

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Imposition of Tax

CHAPTER 3. Exemptions

CHAPTER 4. Collection

CHAPTER 5. Administration

PART 13. TAXATION OF MANUFACTURED HOMES

CHAPTER 1. General Provisions and Definitions

CHAPTER 2. Determination of Taxable Values

CHAPTER 3. Change in Ownership

CHAPTER 4. New Construction

CHAPTER 5. Collection of Taxes on Mobilehomes

CHAPTER 6. Administrative and Miscellaneous Provisions

PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS