California Code
DIVISION 1 - PROPERTY TAXATION
PART 4 - LEVY OF TAX

CHAPTER 1 - Determination of Tax

Section 2151. - 2151. The board of supervisors shall fix the rates of...

Section 2152. - 2152. The auditor shall then: (a) Compute and enter in...

Section 2152.5. - 2152.5. Notwithstanding the provisions of any other law of this...

CHAPTER 2 - Effect of Tax

Section 2186. - 2186. Every tax has the effect of a judgment against...

Section 2187. - 2187. Every tax, penalty, or interest, including redemption penalty or...

Section 2188. - 2188. Every tax on improvements is a lien on the...

Section 2188.1. - 2188.1. Every tax on improvements assessed to a person other...

Section 2188.2. - 2188.2. Whenever improvements are owned by a person other than...

Section 2188.3. - 2188.3. Whenever real property has been divided into condominiums, as...

Section 2188.4. - 2188.4. Whenever a portion of a parcel of land, other...

Section 2188.5. - 2188.5. (a) (1) Subject to the limitations set forth in...

Section 2188.6. - 2188.6. (a) Unless a request for exemption has been recorded...

Section 2188.7. - 2188.7. (a) Whenever the assessor receives a written request for...

Section 2188.8. - 2188.8. (a) Whenever the assessor receives a written request for...

Section 2188.9. - 2188.9. (a) Whenever the assessor receives a written request for...

Section 2188.10. - 2188.10. (a) Whenever the assessor receives a written request for...

Section 2188.11. - 2188.11. The assessor shall separately assess undivided interests in accordance...

Section 2189. - 2189. (a) A tax on personal property is a lien...

Section 2189.1. - 2189.1. Separately billed taxes on state-assessed personal property when delinquent...

Section 2189.3. - 2189.3. A tax on personal property belonging to an owner...

Section 2189.5. - 2189.5. Every tax on personal property and improvements, located upon...

Section 2189.6. - 2189.6. Improvements that constitute component parts of a water distribution...

Section 2189.7. - 2189.7. Except as otherwise provided in subdivision (a), (b), or...

Section 2189.8. - 2189.8. Upon application, the county tax collector may issue tax...

Section 2190. - 2190. Notwithstanding any provision of law to the contrary, the...

Section 2190.1. - 2190.1. If the tax on an assessment of a possessory...

Section 2190.2. - 2190.2. Every tax on an assessment of a possessory interest...

Section 2191.3. - 2191.3. (a) The tax collector may make the filing specified...

Section 2191.4. - 2191.4. From the time of filing the certificate for record...

Section 2191.5. - 2191.5. Section 2191.4 does not give the county a preference...

Section 2191.6. - 2191.6. Except as otherwise provided in Section 2191.4, the lien...

Section 2191.10. - 2191.10. Notwithstanding any other law, the board of supervisors of...

Section 2192. - 2192. Except as otherwise specifically provided, all tax liens attach...

Section 2192.1. - 2192.1. Every tax declared in this chapter to be a...

Section 2192.2. - 2192.2. Upon the sale, other than a tax sale under...

Section 2193. - 2193. Every lien created by this division has the effect...

Section 2194. - 2194. (a) Except as otherwise provided in this chapter, the...

Section 2195. - 2195. Thirty years after any tax becomes a lien, if...

Section 2196. - 2196. (a) If the tax collector determines, following the presentation...

CHAPTER 3 - Reimbursement for Costs Mandated by the State

ARTICLE 1 - Definitions

Section 2201. - 2201. Unless the context otherwise requires, the definitions contained in...

Section 2202. - 2202. “Ad valorem property taxation” means any source of revenue...

Section 2203. - 2203. “City” means any city whether general law or charter,...

Section 2204. - 2204. “Classification of property” means any enumeration or grouping of...

Section 2205. - 2205. “Costs mandated by the courts” means any increased costs...

Section 2206. - 2206. “Costs mandated by the federal government” means any increased...

Section 2206.5. - 2206.5. “Costs mandated by the voters” means any increased costs...

Section 2208. - 2208. “County” means any chartered or general law county. “County”...

Section 2208.5. - 2208.5. “School district” means any school district, community college district,...

Section 2209. - 2209. “Executive order” means any order, plan, requirement, rule or...

Section 2210. - 2210. “Law enacted after January 1, 1973,” means any statute...

Section 2211. - 2211. “Local agency” means any city, county, special district, authority...

Section 2212. - 2212. “Percentage change in the cost of living” means the...

Section 2213. - 2213. “Property tax rate” means any rate of tax or...

Section 2214. - 2214. “Sales tax exemption” means any provision which causes a...

Section 2215. - 2215. “Special district” means any agency of the state for...

Section 2216. - 2216. County free libraries established pursuant to Chapter 2 (commencing...

ARTICLE 2 - General Provisions

Section 2227. - 2227. (a) (1) Annually, the Department of Finance shall transmit...

Section 2228. - 2228. (a) The annual percentage change in population for special...

Section 2228.1. - 2228.1. (a) Annually, the Department of Finance shall transmit to...

Section 2229. - 2229. (a) Any classification or exemption of property for purposes...

Section 2230. - 2230. The state shall annually reimburse cities and counties for...

Section 2230.5. - 2230.5. Notwithstanding the provisions of Sections 2229 and 2230, prior...

Section 2232. - 2232. Any funds received by a local agency or school...

Section 2233. - 2233. (a) The Director of Finance shall include in the...

Section 2235. - 2235. Claims for direct and indirect costs filed pursuant to...

Section 2237.2. - 2237.2. (a) Annually, no later than 90 days following the...

Section 2237.4. - 2237.4. If a local agency fails to file by October...

Section 2237.5. - 2237.5. For the 1979–80 fiscal year and thereafter, except as...

ARTICLE 3 - Method of Providing Reimbursement Revenue for Costs Mandated by State

Section 2240. - 2240. Revenues to reimburse local agencies and school districts pursuant...

Section 2241. - 2241. When a bill is introduced in the Legislature, and...

Section 2242. - 2242. Whenever the Legislative Counsel determines that a bill will...

Section 2243. - 2243. The estimate required by Section 2242 shall be the...

Section 2244. - 2244. In the event that a bill is amended on...

Section 2246.2. - 2246.2. The Director of Finance shall include in the Governor’s...

ARTICLE 4 - Maximum Property Tax Rates

Section 2260. - 2260. The maximum property tax rates for local agencies shall...

Section 2260.5. - 2260.5. For the purpose of establishing maximum property tax rates,...

Section 2261. - 2261. The maximum property tax rate which may be levied...

Section 2261.1. - 2261.1. (a) Any county which was providing structural fire protection...

Section 2261.2. - 2261.2. Whenever a county board of supervisors adopts the provisions...

Section 2262. - 2262. The maximum property tax rate which may be levied...

Section 2262.2. - 2262.2. A local agency or district formed by a city...

Section 2263. - 2263. The maximum property tax rate which may be levied...

Section 2263.1. - 2263.1. This section shall apply only to special districts formed...

Section 2263.2. - 2263.2. After the effective date of this section the formation...

Section 2263.4. - 2263.4. Notwithstanding paragraph (2) of Section 2263, the maximum property...

Section 2264. - 2264. In the event that a local agency elects to...

Section 2265. - 2265. In lieu of the maximum property tax rates established...

Section 2266. - 2266. This section shall provide an alternate procedure to the...

Section 2266.1. - 2266.1. In the event that a special district employs a...

Section 2266.2. - 2266.2. As used in Section 2266, “property tax revenue” includes...

Section 2266.5. - 2266.5. This section shall provide an alternate procedure to the...

Section 2267. - 2267. In the event that an error or omission occurred...

ARTICLE 5 - Additional Property Tax Rates

Section 2270. - 2270. A local agency may levy, or have levied on...

Section 2271. - 2271. A local agency may levy, or have levied on...

Section 2271.1. - 2271.1. An additional property tax heretofore or hereafter levied pursuant...

Section 2271.15. - 2271.15. Notwithstanding the provisions of Section 2271.1, an additional levy...

Section 2271.2. - 2271.2. The Controller shall issue, and shall revise, as needed,...

Section 2272. - 2272. A local agency may levy, or have levied on...

Section 2273. - 2273. (a) A local agency may levy, or have levied...

Section 2273.1. - 2273.1. The provisions of Section 2273 shall apply to a...

Section 2273.2. - 2273.2. If, prior to January 1, 1973, a local agency...

Section 2274. - 2274. (a) In the event of an emergency which constitutes...

Section 2275. - 2275. A local agency may levy, or have levied on...

Section 2276. - 2276. A local agency to which Section 2267 is applicable,...

Section 2277. - 2277. A local agency may levy, or have levied on...

Section 2278. - 2278. In the event that a local agency is required...

Section 2279.1. - 2279.1. A local agency may levy, or have levied on...

Section 2280. - 2280. A special district may levy, or have levied on...

Section 2280.01. - 2280.01. (a) A local agency may levy, or have levied...

Section 2280.1. - 2280.1. A city may levy, or have levied on its...

ARTICLE 6 - Tax Rate Limit Elections

Section 2285. - 2285. For the purposes of this article, the term “qualified...

Section 2286. - 2286. (a) No local agency formed after the effective date...

Section 2287.5. - 2287.5. Whenever a local agency is formed without an election,...

Section 2288. - 2288. A maximum property tax rate election held by a...

Section 2289. - 2289. Whenever possible, elections to approve maximum property tax rates...

ARTICLE 7 - Governmental Reorganization: Effect on Maximum Property Tax Rates

Section 2295. - 2295. As used in this article “governmental reorganization” means any...

Section 2296. - 2296. Except as provided in Section 2263.2, whenever a governmental...

Section 2297. - 2297. In the event that the boundaries of a local...

Section 2298. - 2298. In the event that a governmental reorganization makes it...

Section 2299. - 2299. In the event than an election is required in...

ARTICLE 8 - Functional Consolidation: Effect on Maximum Property Tax Rates

Section 2305. - 2305. As used in this article “functional consolidation” means the...

Section 2306. - 2306. Whenever a functional consolidation occurs, the maximum property tax...

Section 2307. - 2307. The local agency which transfers a program or service...

Section 2308. - 2308. The maximum property tax rate for a local agency...

Section 2309. - 2309. Any adjustment in the maximum property tax rate of...

ARTICLE 9 - Reporting Tax Levies

Section 2325. - 2325. Annually, no later than 15 days after the property...

Section 2325.1. - 2325.1. In the event that the Controller determines that an...

Section 2326. - 2326. If a local agency fails to file the report...