California Code
PART 1 - GENERAL PROVISIONS
CHAPTER 1 - Construction

Section 101. - 101. Unless the context otherwise requires, the general provisions hereinafter...

Section 102. - 102. Nothing in this division shall be construed to permit...

Section 103. - 103. “Property” includes all matters and things, real, personal, and...

Section 104. - 104. “Real estate” or “real property” includes: (a) The possession...

Section 105. - 105. (a) “Improvements” includes both of the following: (1) All...

Section 105. - 105. (a) Except as provided in Section 83.5, “improvements” includes...

Section 106. - 106. (a) “Personal property” includes all property except real estate....

Section 106. - 106. (a) Except as provided in Section 83.5, “personal property”...

Section 107. - 107. “Possessory interests” means the following: (a) Possession of, claim...

Section 107.1. - 107.1. The full cash value of a possessory interest, when...

Section 107.2. - 107.2. The full cash value of leasehold estates in exempt...

Section 107.3. - 107.3. The full cash value of leasehold estates in exempt...

Section 107.4. - 107.4. (a) For purposes of paragraph (1) of subdivision (a)...

Section 107.6. - 107.6. (a) The state or any local public entity of...

Section 107.7. - 107.7. (a) When valuing possessory interests in real property created...

Section 107.8. - 107.8. (a) For purposes of applying subdivision (a) of Section...

Section 107.9. - 107.9. (a) In addition to any taxable real property interests...

Section 108. - 108. “State-assessed property” means all property required to be assessed...

Section 109. - 109. “Roll” means the entire assessment roll. The “secured roll”...

Section 109.5. - 109.5. “Machine-prepared roll” means an assessment roll prepared by electronic...

Section 109.6. - 109.6. With the consent of the auditor and tax collector...

Section 110. - 110. (a) Except as is otherwise provided in Section 110.1,...

Section 110.1. - 110.1. (a) For purposes of subdivision (a) of Section 2...

Section 110.5. - 110.5. “Full value” means fair market value, full cash value,...

Section 115. - 115. “Interest” in any property includes any legal or equitable...

Section 116. - 116. “Map” includes plat. (Enacted by Stats. 1939, Ch. 154.)

Section 117. - 117. “Lien date” is the time when taxes for any...

Section 118. - 118. “Assessment year” means the period beginning with a lien...

Section 119. - 119. “County board” means the county board of supervisors when...

Section 121. - 121. “Taxing agency” includes the State, county, and city. “Taxing...

Section 122. - 122. “Revenue district” includes every city and district for which...

Section 123. - 123. “Amount of defaulted taxes” on property means the sum...

Section 124. - 124. “Current taxes” means taxes which are a lien on...

Section 125. - 125. “Current roll” means the roll containing the property on...

Section 126. - 126. “Tax-defaulted property” is real property which is subject to...

Section 128. - 128. “Assessor” means the assessing officer of a county, by...

Section 129. - 129. “Business inventories” shall include goods intended for sale or...

Section 130. - 130. (a) “Vessel” includes every description of watercraft used or...

Section 134. - 134. “Unsecured property” is property: (a) The taxes on which...

Section 135. - 135. (a) “Assessed value” shall mean 25 percent of full...

Section 136. - 136. Whenever any taxes or assessments are entered on the...