Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

General Law Provisions

Validation of the Acts of Taxing Agencies and of Their Officers

AN ACT RELATING TO THE VALIDATION OF THE ACTS OF TAXING AGENCIES AND OF THEIR OFFICERS

Stats. 1986, Ch. 1420

Stats. 1986, Ch. 1420—An act relating to the validation of certain acts with regard to property taxation of taxing agencies and revenue districts and of their officers.

Section 33. (a) Every act and proceeding heretofore taken by any taxing agency or revenue district or the officers thereof relative to preparing, transmitting, computing, determining, or fixing the budget or the tax rate or taxes of any taxing agency or revenue district, or to the assessment or equalization of property or to the levy of taxes thereon or to tax collection, sales, or certificates of tax sales, tax deeds, or other conveyances, are hereby confirmed, validated, and declared legally effective.

(b) As used in this section, "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

As used in this section, "taxing agency" includes the county and city. "Taxing agency" also includes every district that assesses property for taxation purposes and levies taxes or assessments on the property so assessed.

(c) This section is limited to the correction of defects, irregularities, and ministerial errors which the Legislature originally could have omitted from the statutory requirements of law under which the acts hereby confirmed, validated, and declared legally effective were taken.

(d) This section is limited to the validating of acts and proceedings to the extent to which this validating can be effectuated under the California and United States Constitutions.

(e) This section shall not operate to confirm, validate, or legalize any act, proceeding, or other matter the legality of which is being contested or inquired into in any legal proceeding, now pending and undetermined or which may be pending and undetermined during the period of 30 days from and after the effective date of this act, and shall not operate to confirm, validate, or legalize any act, proceeding, or other matter which has heretofore been determined in any legal proceeding to be illegal, void, or ineffective.

(f) Nothing in this section shall operate to make valid any property tax rate which is in excess of that permitted by law.

(g) If any provisions of this section or its application to any person or circumstances are held invalid, the remainder of the section and application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1986, Ch. 1420, in effect January 1, 1987.