Laws, Regulations & Annotations
Revision 2013
PROPERTY TAXES LAW GUIDE
TABLE OF CONTENTS
Property Tax Calendar
California Constitutional Provisions
- Article XI. Local Government
- Article XIII. Revenue and Taxation
- Article XIII A. Tax Limitation
- Article XIII B. Constitution Government Spending Limitation
- Article XIII C. Voter Approval for Local Tax Levies
- Article XIII D. Assessment and Property-Related Fee Reform
- Article XVI. Public Finance
Government Code Provisions
- Provisions Relating to The State Board of Equalization (§§ 15600–15653)
- Property Tax Relief (§§ 16100–16214)
- Municipal Taxation (§§ 43000–43101)
- Provisions Relating to Solar-Use Easements. (§§ 51190–51192.2)
- Timberland (§§ 51100–51155)
- The California Land Conservation Act of 1965 (The Williamson Act) (§§ 51200–51298.5)
- The Levy and Collection of Municipal Taxes by Counties and County Officers (§§ 51300–51800)
Additional Government Code Provisions
- Public Pension and Retirement Plans (§7510)
- Consolidation of County Offices (§§ 24002.5–24308)
- Officers (§§ 25105.5–26906.1)
- Recording of Documents (§§ 27279–27321)
- Assessors (§§ 27420–28085)
- Local Tax Levy (§§ 29100–29109)
- Tax Levying and Collection Procedures for Counties (§§ 30300–30302)
- Employment of Special Counsel for Assessor (§§ 31000.6–31000.7)
- County Employees' Retirement (§§ 31452–31452.7)
- Voter-Approved Special Taxes (§§ 50075–50077.5)
- Historical Property Contracts (§§ 50280–50290)
- Open-Space Easements (§§ 51050–51065)
- The Open-Space Easement Act of 1974 (§§ 51070–51097)
- Financial Affairs (§§ 53938–53939)
- The Filing of Statements on the Creation of a New District or a Change in a District's Boundary (§§ 54900–54922)
- Proposals for Incorporation §§ 56827.5–56844.2
- Notice of Zoning, Variance or Conditional Use Change (§§ 65863.4–65863.5)
Revenue And Taxation Code
Division 1. Property Taxation
- Part 3. Equalization (§§ 1601–2125)
- Part 3.5 Districts Located in More than One County: Alternate Method of Computing Levies (§§ 2131–2134)
- Part 4. Levy of Tax (§§ 2151–2327)
- Part 5. Collection of Taxes (§§ 2501–3205)
- Part 6. Tax Sales (§§ 3351–3972)
- Part 7. Redemption (§§ 4101–4379)
- Part 7.5 Tax Certificates (§§ 4501–4531)
- Part 8. Distribution (§§ 4651–4717)
- Part 9. Corrections, Cancellations, and Refunds (§§ 4801–5180)
- Part 10. Aircraft Assessment and Taxation (§§ 5301–5456)
- Part 11. Taxation of Livestock (§§ 5501–5602) [Repealed.]
- Part 12. Taxation of Racehorses (§§ 5701–5790)
- Part 13. Taxation of Manufactured Homes (§§ 5800–5842)
- Part 14. Property Taxpayers' Bill of Rights (§§ 5900–5911)
Division 2. Other Taxes
- Part 5. Vehicle License Fee (§§ 10701–11006)
- Part 5.5 Local Vehicle License Fee Surcharge (§§ 11151–11156)
- Part 6. Private Railroad Car Tax (§§ 11201–11702)
- Part 6.7. Documentary Transfer Tax Act (§§ 11901–11934)
- Part 10.2. Administration of Franchise and Income Tax Laws (§§ 19521–19551)
- Part 11. Bank and Corporation Tax Law (§§ 23154–23710)
- Part 18.5. Timber Yield Tax (§§ 38101–38908)
Other Code Provisions
- Business and Professions Code
- Civil Code
- Code of Civil Procedure
- Commercial Code
- Corporations Code
- Education Code
- Fish and Game Code
- Health and Safety Code
- Public Resources Code
- Streets and Highways Code
- Vehicle Code
- Water Code
General Law Provisions
- Destruction of Tax Records
- Validation of the Acts of Taxing Agencies and of Their Officers
- Supplemental Acts to the Revenue and Taxation Code