California Code
DIVISION 4 - FINANCIAL PROVISIONS
CHAPTER 1 - Property Tax Assessment, Levy,and Collection

ARTICLE 1 - General

Section 43000. - 43000. By ordinance the city legislative body shall provide a...

Section 43001. - 43001. Taxes assessed, penalties for delinquency, and costs of collection...

Section 43002. - 43002. Tax liens attach as of 12:01 a.m. on the...

Section 43003. - 43003. Tax liens may be enforced by either of the...

Section 43004. - 43004. Deeds made upon any sale of property for taxes...

Section 43004.5. - 43004.5. (a) For purposes of this part, assessed value means...

Section 43005. - 43005. In the case of a sale of property for...

Section 43005.7. - 43005.7. Notwithstanding any other provision of law to the contrary,...

Section 43007. - 43007. Notwithstanding any other contrary provisions of law, the city...

Section 43008. - 43008. (a) A lien on real property that results from...

Section 43009. - 43009. In exercising its discretion to waive the security deposit...

Section 43013. - 43013. Notwithstanding any other provision of law, the legislative body...

Section 43061. - 43061. Property sold for city taxes is subject to redemption...

Section 43062. - 43062. Every tax has the effect of a judgment against...

Section 43063. - 43063. The judgment is not satisfied nor the lien removed...

Section 43064. - 43064. Every tax is conclusively presumed to have been paid...

Section 43065. - 43065. Unless the city avails itself of the general laws...

Section 43066. - 43066. Notice of the time and place of sitting shall...

Section 43067. - 43067. The corrected list for each tax is the assessment...

Section 43071. - 43071. This article does not prevent the legislative body from...

Section 43073. - 43073. (a) The legislative body of any city which is...

ARTICLE 2 - Alternative Methods

Section 43090. - 43090. This article does not apply to any city governed...

Section 43091. - 43091. If the legislative body elects to proceed under this...

Section 43092. - 43092. The legislative body shall meet annually on the first...

Section 43093. - 43093. Annually on or before the third Monday in August,...

Section 43094. - 43094. The value shall be ascertained from the county assessment-book...

Section 43095. - 43095. On the first Monday of October, the city legislative...

Section 43096. - 43096. The tax rate shall be sufficient to raise the...

Section 43097. - 43097. The legislative body shall immediately transmit to the county...

Section 43098. - 43098. The auditor shall compute and enter in a separate...

Section 43099. - 43099. Taxes levied pursuant to this article shall be collected...

Section 43100. - 43100. When collected, the net amount shall be paid to...

Section 43101. - 43101. On the filing of itemized statements by the county...

ARTICLE 3 - Fiscal Year in Chartered Cities

Section 43120. - 43120. The legislative body of any city operating under a...

Section 43122. - 43122. By ordinance passed in the same manner, the legislative...