reglab/housing_qa huggingface dataset:
CA Pub Util Code § 132370.7 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132370.7.

132370.7.  (a) The consolidated agency may borrow money in anticipation of the sale of bonds which have been authorized to be issued, but which have not been sold and delivered, and may issue negotiable bond anticipation notes therefor and may renew the bond anticipation notes from time to time, but the maximum maturity of any bond application notes, including the renewals thereof, shall not exceed five years from the date of delivery of the original bond anticipation notes.(b) The bond anticipation notes may be paid from any money of the consolidated agency available therefor and not otherwise pledged. If not previously otherwise paid, the bond anticipation notes shall be paid from the proceeds of the next sale of the bonds of the consolidated agency in anticipation of which they were issued. The bond anticipation notes shall not be issued in any amount in excess of the aggregate amount of bonds which the consolidated agency has not been authorized to issue, less the amount of any bonds of the authorized issue previously sold, and also less the amount of other bond anticipation notes therefor issued and then outstanding.(c) The bond anticipation notes shall be issued and sold in the same manner as the bonds. The bond anticipation notes and the resolution or resolutions authorizing them may contain any provisions, conditions, or limitations which a resolution of the consolidated agency authorizing the issuance of bonds may contain.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132370.8 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132370.8.

132370.8.  The consolidated agency may bring an action to determine the validity of any of its bonds, equipment trust certificates, warrants, notes, or other evidences of indebtedness pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132370.9 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132370.9.

132370.9.  All bonds and other evidences of indebtedness issued by the consolidated agency under this chapter, and the interest thereon, are free and exempt from all taxation within the state, except for transfer, franchise, inheritance and estate taxes.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132370.10 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132370.10.

132370.10.  (a) Notwithstanding any other provisions of this article or any other law, the provisions of all ordinances, resolutions, and other proceedings in the issuance by the consolidated agency of any bonds, bonds with a pledge of revenues, bonds for any and all evidences of indebtedness or liability constitute a contract between the consolidated agency and the holders of the bonds, equipment trust certificates, notes, or evidences of indebtedness or liability, and the provisions thereof are enforceable against the consolidated agency or any or all of its successors or assigns, by mandamus or any other appropriate suit, action, proceeding in law or in equity in any court of competent jurisdiction.(b) Nothing in this article or in any other law shall be held to relieve the consolidated agency or the territory included within it from any bonded or other debt or liability contracted by the consolidated agency. Upon dissolution of the consolidated agency or upon withdrawal of territory therefrom, that territory formerly included within the consolidated agency, or withdrawn therefrom, shall continue to be liable for the payment of all bonded and other indebtedness or liabilities outstanding at the time of the dissolution or withdrawal as if the consolidated agency had not been so dissolved or the territory withdrawn therefrom, and it shall be the duty of the successors or assigns to provide for the payment of the bonded and other indebtedness and liabilities.(c) Except as may be otherwise provided in the proceedings for the authorization, issuance, and sale of any revenue bonds, bonds secured by a pledge of revenues, or bonds for improvement districts secured by a pledge of revenues, revenues of any kind or nature derived from any revenue-producing improvements, works, facilities, or property owned, operated, or controlled by the consolidated agency shall be pledged, charged, assigned, and have a lien thereon for the payment of the bonds as long as they are outstanding, regardless of any changes in ownership, operation, or control of the revenue-producing improvements, works, facilities or property and it shall, in any later event or events, be the duty of the successors or assigns to continue to maintain and operate the revenue-producing improvements, works, facilities, and property as long as bonds are outstanding.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132372 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132372.

132372.  (a) The consolidated agency may purchase transit equipment such as cars, trolley buses, motorbuses, light rail vehicles, or rolling equipment, and may execute agreements, leases, and equipment trust certificates in the forms customarily used by private corporations engaged in the transit business appropriate to effect the purchase and leasing of transit equipment, and may dispose of the equipment trust certificates upon the terms and conditions that the consolidated agency may deem appropriate.(b) Payment for transit equipment, or rentals therefor, may be made in installments, and the deferred installments may be evidenced by equipment trust certificates that are or will be legally available to the consolidated agency. Title to the equipment shall not vest in the consolidated agency until the equipment trust certificates are paid.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132372.1 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132372.1.

132372.1.  The agreement to purchase or lease transit equipment may direct the vendor or lessor to sell and assign or lease the transit equipment to a bank or trust company duly authorized to transact business in the state as trustee for the benefit and security of the equipment trust certificates, and may direct the trustee to deliver the transit equipment to one or more designated officers of the consolidated agency and may authorize the consolidated agency to simultaneously therewith execute and deliver an installment purchase agreement or a lease of such equipment to the consolidated agency.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132372.2 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132372.2.

132372.2.  (a) The agreements and leases shall be duly acknowledged before a person authorized by law to take acknowledgments of deeds and in the form required for acknowledgment of deeds.(b) The agreements, leases and equipment trust certificates shall be authorized by resolution of the consolidated agency and shall contain covenants, conditions, and provisions which may be deemed necessary or appropriate to ensure the payment of the equipment trust certificates from such legally available source or sources of funds as may be specified in the certificates.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132372.3 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132372.3.

132372.3.  The covenants, conditions, and provisions of the agreements, leases and equipment trust certificates shall not conflict with any of the provisions of any trust agreement or similar document securing the payment of bonds, notes, or certificates of the consolidated agency.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Pub Util Code § 132372.4 (2021)
2021 California Code|Public Utilities Code - PUC|DIVISION 12.7 - COUNTY AND REGIONAL TRANSPORTATION COMMISSIONS|CHAPTER 3 - Transportation Consolidation For San Diego|ARTICLE 8 - Bonds, Equipment, and Leases|Section 132372.4.

132372.4.  (a) An executed copy of each agreement and lease shall be filed in the office of the Secretary of State, who shall be entitled to receive one dollar ($1) for each copy filed.(b) The filing constitutes notice to any subsequent judgment creditor or any subsequent purchaser.(Added by Stats. 2002, Ch. 743, Sec. 4. Effective January 1, 2003.)
CA Rev & Tax Code § 50 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 1 - Base Year Values|Section 50.

50.  For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien date shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. Values determined after the 1975 lien date for property which is newly constructed shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date. However, the value of new construction in progress shall not be a base year value until completion of that construction, as described in Section 71.(Amended by Stats. 2017, Ch. 80, Sec. 1. (AB 652) Effective July 21, 2017.)
CA Rev & Tax Code § 51.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 1 - Base Year Values|Section 51.5.

51.5.  (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision (a) of Section 110.1, including the failure to establish that base year value, which does not involve the exercise of an assessor’s judgment as to value, shall be corrected in any assessment year in which the error or omission is discovered.(b) An error or an omission described in subdivision (a) which involves the exercise of an assessor’s judgment as to value may be corrected only if it is placed on the current roll or roll being prepared, or is otherwise corrected, within four years after July 1 of the assessment year for which the base year value was first established.(c) An error or an omission involving the exercise of an assessor’s judgment as to value shall not include errors or omissions resulting from the taxpayer’s fraud, concealment, misrepresentation, or failure to comply with any provision of law for furnishing information required by Sections 441, 470, 480, 480.1, and 480.2, or from clerical errors.(d) If a correction authorized by subdivision (a) or (b) reduces the base year value, appropriate cancellations or refunds of tax shall be granted in accordance with this division. If the correction increases the base year value, appropriate escape assessments shall be imposed in accordance with this division.(e) The existence of a clerical error shall be proved by a preponderance of the evidence, except that if the correction is made more than four years after July 1 of the assessment year for which the base year value was first established the clerical error shall be proved by clear and convincing evidence, including the papers in the assessor’s office. Nothing in this subdivision shall be construed to change the standard of proof applicable to a determination of the value of property.(f) For purposes of this section:(1) “Assessment year” means an assessment year as defined in Section 118.(2) “Clerical errors” means only those defects of a mechanical, mathematical, or clerical nature, not involving judgment as to value, where it can be shown from papers in the assessor’s office or other evidence that the defect resulted in a base year value that was not intended by the assessor at the time it was determined.(Amended by Stats. 1990, Ch. 126, Sec. 2. Effective June 11, 1990.)
CA Rev & Tax Code § 52 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 1 - Base Year Values|Section 52.

52.  (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.5 (commencing with Section 421) and Article 1.9 (commencing with Section 439) of Chapter 3 of Part 2.(b) Notwithstanding any other provision of this division, property restricted to timberland use pursuant to subdivision (j) of Section 3 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.7 (commencing with Section 431) of Chapter 3 of Part 2.(c) Notwithstanding any other provision of this division, property subject to valuation as a golf course pursuant to Section 10 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section.(d) Notwithstanding the provisions of this division, property subject to valuation pursuant to Section 11 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section.(Added by Stats. 1979, Ch. 242.)
CA Rev & Tax Code § 53 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 1 - Base Year Values|Section 53.

53.  (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i) of Section 3 of Article XIII of the California Constitution shall be the full cash value of those properties as of the lien date of their first taxable year.(b) A county board of supervisors may, after consulting with affected local agencies within the county’s boundaries, provide by ordinance that the initial base year value for replacement grapevines that are planted to replace grapevines less than 15 years of age that were removed solely as a result of phylloxera infestation or Pierce’s Disease, and are planted on the same parcel as the replaced grapevines, as certified in writing by the county agricultural commissioner, shall be the base year value of the removed grapevines factored to the lien date of the first taxable year of the replacement grapevines. The assignment of base year replacement value shall be limited to that portion of the replacement grapevines that are substantially equivalent to the grapevines that were replaced, if the replacement grapevines are planted at a greater density.(Amended by Stats. 2000, Ch. 272, Sec. 1. Effective January 1, 2001.)
CA Rev & Tax Code § 60 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 2 - Change in Ownership and Purchase|Section 60.

60.  A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.(Added by Stats. 1979, Ch. 242.)
CA Rev & Tax Code § 62.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 2 - Change in Ownership and Purchase|Section 62.3.

62.3.  (a) Notwithstanding any other provision in this chapter, a change in ownership shall not include a transfer of a cotenancy interest in real property from one cotenant to the other that takes effect upon the death of the transferor cotenant if all of the following conditions apply:(1) The transfer is solely by and between two individuals who together own 100 percent of the real property in joint tenancy or as tenants in common.(2) As a result of the death of the transferor cotenant, the deceased cotenant’s tenancy in common or joint tenancy interest in the real property is transferred to the surviving cotenant, which results in the surviving cotenant holding a 100-percent ownership interest in the real property immediately after the transfer, thereby terminating the cotenancy.(3) For the one-year period immediately preceding the transfer, the real property was coowned by the transferor and the transferee, and both cotenants have been the owners of record of that real property.(4) The real property constituted the principal residence of both cotenants immediately preceding the transferor cotenant’s death.(5) The transferor and the transferee continuously resided at that residence for the one-year period immediately preceding the transfer.(6) The transferee has signed, under penalty of perjury, an affidavit affirming that he or she continuously resided with the transferor at the residence for the one-year period immediately preceding the transfer.(b) A transfer of cotenancy interest in real property from one cotenant to the other shall take effect upon the death of the transferor cotenant under any of the following circumstances:(1) Pursuant to the transferor cotenant’s will or trust, upon the death of the transferor cotenant.(2) Through intestate succession from the transferor cotenant.(3) By operation of law, upon the death of the transferor cotenant.(c) The exclusion provided by this section shall not apply to any transfer of real property interests for which a separate exclusion in this chapter applies.(d) For purposes of this section, both of the following apply:(1) “Cotenancy interest” means an interest in real property held only as tenants in common or joint tenants.(2) “Principal residence” means a dwelling eligible for either the homeowners’ exemption or the disabled veterans’ exemption.(e) This section shall only apply to transfers that occur on or after January 1, 2013.(Added by Stats. 2012, Ch. 781, Sec. 1. (AB 1700) Effective September 29, 2012.)
CA Rev & Tax Code § 62.11 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 2 - Change in Ownership and Purchase|Section 62.11.

62.11.  Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil Procedure, relating to property sold subject to the right of redemption, for the period in which the right of redemption exists.(Added by Stats. 2007, Ch. 277, Sec. 2. Effective January 1, 2008.)
CA Rev & Tax Code § 63 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 2 - Change in Ownership and Purchase|Section 63.

63.  Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:(a) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor,(b) Transfers which take effect upon the death of a spouse,(c) Transfers to a spouse or former spouse in connection with a property settlement agreement or decree of dissolution of a marriage or legal separation, or (d) The creation, transfer, or termination, solely between spouses, of any coowner’s interest.(e) The distribution of a legal entity’s property to a spouse or former spouse in exchange for the interest of such spouse in the legal entity in connection with a property settlement agreement or a decree of dissolution of a marriage or legal separation.(Amended by Stats. 1981, Ch. 1141, Sec. 3.)
CA Rev & Tax Code § 65 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 0.5 - IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION|CHAPTER 2 - Change in Ownership and Purchase|Section 65.

65.  (a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section 63. Upon a change in ownership of a joint tenancy interest only the interest or portion which is thereby transferred from one owner to another owner shall be reappraised.(b) There shall be no change in ownership upon the creation or transfer of a joint tenancy interest if the transferor or transferors, after such creation or transfer, are among the joint tenants. Upon the creation of a joint tenancy interest described in this subdivision, the transferor or transferors shall be the “original transferor or transferors” for purposes of determining the property to be reappraised on subsequent transfers. The spouses of original transferors shall also be considered original transferors within the meaning of this section. (c) Upon the termination of an interest in any joint tenancy described in subdivision (b), the entire portion of the property held by the original transferor or transferors prior to the creation of the joint tenancy shall be reappraised unless it vests, in whole or in part, in any remaining original transferor, in which case there shall be no reappraisal. Upon the termination of the interest of the last surviving original transferor, there shall be a reappraisal of the interest then transferred and all other interests in the properties held by all original transferors which were previously excluded from reappraisal pursuant to this section.(d) Upon the termination of an interest held by other than the original transferor in any joint tenancy described in subdivision (b), there shall be no reappraisal if the entire interest is transferred either to an original transferor or to all remaining joint tenants, provided that one of the remaining joint tenants is an original transferor.(e) For purposes of this section, for joint tenancies created on or before March 1, 1975, it shall be rebuttably presumed that each joint tenant holding an interest in property as of March 1, 1975, shall be an “original transferor.” This presumption is not applicable to joint tenancies created after March 1, 1975.(Amended by Stats. 1988, Ch. 1271, Sec. 1. Effective September 26, 1988.)