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ARTICLE 1 - Definitions and General Provisions
Section 75. - 75. It is the intent of the Legislature in enacting...
Section 75.1. - 75.1. Except where the context or the specific provisions of...
Section 75.2. - 75.2. “Current roll” means the roll for the fiscal year...
Section 75.3. - 75.3. “The roll being prepared” means the roll for the...
Section 75.4. - 75.4. “Current tax rate” means the tax rate applicable to...
Section 75.5. - 75.5. “Property” means and includes manufactured homes subject to taxation...
Section 75.6. - 75.6. “Fiscal year” means a fiscal year beginning July 1...
Section 75.7. - 75.7. “Supplemental roll” means the roll prepared or amended in...
Section 75.8. - 75.8. “New base year value” means the full cash value...
Section 75.9. - 75.9. “Taxable value” means the base year full value adjusted...
ARTICLE 2 - Assessments on the Supplemental Roll
Section 75.10. - 75.10. (a) Commencing with the 1983–84 assessment year and each...
Section 75.11. - 75.11. (a) If the change in ownership occurs or the...
Section 75.12. - 75.12. (a) For the purposes of this chapter, new construction...
Section 75.13. - 75.13. Any supplemental assessment shall not be deemed to be...
Section 75.14. - 75.14. A supplemental assessment pursuant to this chapter shall not...
Section 75.15. - 75.15. (a) For fixtures, other than fixtures that are included...
ARTICLE 2.5 - Application of Inflation Rate
Section 75.18. - 75.18. On and after July 1, 1997, if the actual...
ARTICLE 3 - Exemptions
Section 75.20. - 75.20. A supplemental assessment pursuant to this chapter shall not...
Section 75.21. - 75.21. (a) Exemptions shall be applied to the amount of...
Section 75.22. - 75.22. A property shall be eligible for exemption from the...
Section 75.24. - 75.24. (a) Notwithstanding Section 75.22, a property shall be eligible...
ARTICLE 4 - Notice of Assessment
Section 75.31. - 75.31. (a) Whenever the assessor has determined a new base...
Section 75.32. - 75.32. The failure of the assessee to receive a notice...
ARTICLE 5 - Transmittal of Supplemental Assessments to the Auditor
Section 75.40. - 75.40. When the period for claiming exemption has expired, and...
Section 75.41. - 75.41. (a) The auditor shall apply the current year’s tax...
Section 75.42. - 75.42. The information transmitted to the auditor by the assessor,...
Section 75.43. - 75.43. (a) If a refund is due the assessee, the...
ARTICLE 6 - Collection of Supplemental Taxes
Section 75.50. - 75.50. The auditor shall transmit supplemental assessments entered on the...
Section 75.51. - 75.51. The tax collector shall mail or electronically transmit a...
Section 75.52. - 75.52. (a) Taxes on the supplemental bill are due on...
Section 75.53. - 75.53. If all delinquent amounts which are a lien on...
Section 75.54. - 75.54. (a) Taxes on the supplemental roll become a lien...
Section 75.55. - 75.55. (a) A county board of supervisors may, by ordinance,...
ARTICLE 6.5 - Reimbursement for County Costs
Section 75.60. - 75.60. (a) Notwithstanding any other provision of law, the board...
Section 75.65. - 75.65. (a) There is hereby appropriated from the General Fund...
Section 75.66. - 75.66. It is the intent of the Legislature that no...
ARTICLE 7 - Disposition of Revenues
Section 75.70. - 75.70. (a) Notwithstanding any other law, for the 1983–84 fiscal...
Section 75.71. - 75.71. Notwithstanding any other provision of law, the amounts allocated...
Section 75.72. - 75.72. Any penalties, costs, or other charges resulting from delinquency...
ARTICLE 8 - Effective Date
Section 75.80. - 75.80. This chapter shall apply to changes in ownership occurring,...