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

  • 1 "Taxing agency"
  • 2 "Revenue district"
  • 3 Validation
  • 4 Operation
  • 5 Severability
  • 1 "Taxing agency"
  • 2 "Revenue district"
  • 3 Validation
  • 4 Operation
  • 5 Severability
  • 1 "Taxing agency"
  • 2 "Revenue district"
  • 3 Validation
  • 4 Operation
  • 5 Severability

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

Stats. 1968, Ch. 480—An act to validate certain acts of taxing agencies and revenue districts and of their officers, relating to property taxation.

Section 1. "Taxing agency." As used in this act "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds or other conveyances, are hereby confirmed, validated and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validation of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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.

Sec. 5. Severability. If any provisions of this act or its application to any person or circumstances is held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1968, p. 1118, in effect November 13, 1968.

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Stats. 1972, Ch. 369—An act to validate certain acts of taxing agencies and revenue districts and of their officers, relating to property taxation.

Section 1. "Taxing agency." As used in this act "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds or other conveyances, are hereby confirmed, validated and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validation of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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.

Sec. 5. Severability. If any provisions of this act or its application to any person or circumstances is held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1972, p. 690, in effect March 7, 1973.

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Stats. 1974, Ch. 561—An act relating to property taxation.

Section 1. "Taxing agency." As used in this act "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

Sec. 3. Validation. Every act and proceeding 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 rates 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 sales or certificates of tax sales, tax deeds or other conveyances, are hereby confirmed, validated and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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.

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

Sec. 5. Severability. If any provisions of this act or its application to any person or circumstances are held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1974, Ch. 561, p. 1381, in effect January 1, 1975.

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Stats. 1975, Ch. 361—An act relating to property taxation, and declaring the urgency thereof, to take effect immediately.

Section 1. "Taxing agency." As used in this act "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds or other conveyances, are hereby confirmed, validated and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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.

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

Sec. 5. Severability. If any provisions of this act or its application to any person or circumstances are held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1975, Ch. 361, p. 806, in effect August 25, 1975.

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Stats. 1976, Ch. 201—An act relating to property taxation, and declaring the urgency thereof, to take effect immediately.

Section 1. "Taxing agency." As used in this act "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds or other conveyances, are hereby confirmed, validated and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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.

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

Sec. 5. Severability. If any provisions of this act or its application to any person or circumstances are held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1976, Ch. 201, p. 383, in effect June 7, 1976.

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Stats. 1977, Ch. 142—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 1. "Taxing agency." As used in this act "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds or other conveyances, are hereby confirmed, validated and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitution.

(c) This act 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.

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

Sec. 5. Severability of any portion of act. If any provisions of this act or its application to any person or circumstances are held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1977, Ch. 142, in effect January 1, 1978.

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Stats. 1978, Ch. 654—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 1. "Taxing agency." As used in this act, "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act, "revenue district" includes every city and district for which county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds, or other conveyances, are hereby confirmed, validated, and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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 proceedings 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.

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

Sec. 5. Severability of any portion of act. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1978, Ch. 654, in effect January 1, 1979.

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Stats. 1980, Ch. 128—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 1. "Taxing agency." As used in this act, "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act, "revenue district" includes every city and district for which county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds, or other conveyances, are hereby confirmed, validated, and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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.

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

Sec. 5. Severability of any portion of act. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act and the application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1980, Ch. 128, in effect January 1, 1981.

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Stats. 1983, Ch. 88—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 1. "Taxing agency." As used in this act "taxing agency" includes the state, 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.

Sec. 2. "Revenue district." As used in this act "revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments.

Sec. 3. Validation. 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 rates 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 sales or certificates of tax sales, tax deeds, or other conveyances, are hereby confirmed, validated, and declared legally effective.

Sec. 4. Operation. (a) This act 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.

(b) This act is limited to the validating of acts and proceedings to the extent to which the same can be effectuated under the State and Federal Constitutions.

(c) This act 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.

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

Sec. 5. Severability of any portion of act. If any provisions of this act or its application to any person or circumstances are held invalid, the remainder of the act and application of its provisions to other persons or circumstances is not affected.

History.—Enacted by Stats. 1983, Ch. 88, in effect January 1, 1984.

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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.

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Stats. 1988, Ch. 830—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 30. (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 of which this validating can be effective 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.