reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 136 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 1 - Construction|Section 136.

136.  Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of law to the contrary, be subject to all provions of this division.(Added by renumbering Section 135 (as added by Stats. 1979, Ch. 242) by Stats. 1980, Ch. 411, Sec. 4. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
CA Rev & Tax Code § 155 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 155.

155.  The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director for not more than 30 days, or, in case of public calamity, 40 days. If an extension of time is granted, the executive director of the board shall give written notice thereof to the county auditor, county tax collector, and the officer or county board to whom the extension is granted. The executive director shall inform the board at its next regular meeting of any action with respect to extensions taken by him or her. There shall be the same extension of time for any act of the board dependent on the act for which time was extended.(Amended by Stats. 2003, Ch. 471, Sec. 8. Effective January 1, 2004.)
CA Rev & Tax Code § 155.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 155.3.

155.3.  The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than 30 days, or, in the case of public calamity, 40 days. If an extension of time is granted, the Controller shall give written notice thereof to the county auditor, tax collector, assessor, and board of supervisors. There shall be the same extension of time for any act of the Controller dependent on the act for which time was extended.(Added by Stats. 1980, Ch. 411, Sec. 6. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
CA Rev & Tax Code § 156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 156.

156.  In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the township, range, section, or part of a section. Any other abbreviations approved by the board may be used if an explanation of them appears on each page of the roll or a reference appears on each page to a list of abbreviations within each volume of the roll, or if the procedure in Section 109.6 is adopted the list of abbreviations used shall be available to the public in the office of the tax collector. Such list of abbreviations shall be furnished to the tax collector by the assessor.(Amended by Stats. 1967, Ch. 609.)
CA Rev & Tax Code § 158 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 158.

158.  The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and regulations he deems advisable. All county officials are bound by these rules and regulations of the Controller.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 160 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 160.

160.  In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the county where the real property is situated.(Amended by Stats. 1986, Ch. 1420, Sec. 7.)
CA Rev & Tax Code § 162 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 162.

162.  The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for preparing each of the following documents:(a) A certified copy of a redemption certificate.(b) A certified copy of an installment redemption receipt.(c) A certified copy of an assessment as entered on the assessment roll.The fee for providing a copy of a record or document by photographic process shall be the actual cost thereof plus the sum of one dollar ($1). The fee shall be placed in the county general fund.(Amended by Stats. 2011, Ch. 207, Sec. 1. (AB 820) Effective January 1, 2012.)
CA Rev & Tax Code § 162.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 162.1.

162.1.  (a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or auditor to prepare a certificate of payment showing taxes paid.(b) The amount of the fee shall be established by the board of supervisors of the county and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.(Added by Stats. 2011, Ch. 207, Sec. 2. (AB 820) Effective January 1, 2012.)
CA Rev & Tax Code § 162.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 162.5.

162.5.  Any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, may by ordinance or resolution of its governing body provide that the county recorder shall file, record, index, and make notations upon, written instruments pertaining to the assessment, sale, and deeding (whether to such agency or a purchaser therefrom) of property taxed or assessed by such agency in the same manner and with the same effect as provided in this division with respect to comparable instruments pertaining to property subject to county taxes, and the county recorder shall comply with such ordinance or resolution upon payment of the same fees as if the taxing agency were the county. The recorded duplicate of any deed to a taxing agency other than the State or county shall be forwarded by the county recorder to the officer designated in the ordinance or resolution.(Added by renumbering Section 162 by Stats. 1957, Ch. 155.)
CA Rev & Tax Code § 163 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 163.

163.  Any entity that receives revenue that is derived from payments with respect to an assessment lien created pursuant to the Improvement Bond Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code), the Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code), or the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code) shall annually notify the assessor of all of the following:(a) The lien amount on each subject parcel at the time the lien was created.(b) In the case in which a lien has been completely satisfied, the date and amount of the payment in satisfaction of the lien, and the identity of the party that made that payment.(c) The amount of the principal balance of the lien on each subject parcel.(Added by Stats. 1995, Ch. 527, Sec. 4. Effective January 1, 1996.)
CA Rev & Tax Code § 163.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 163.5.

163.5.  The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply to property assessed, sold, or deeded for the taxes or assessments of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, the same, or as nearly the same as possible, as such provisions apply to property assessed, sold, or deeded for county taxes. For this purpose when used in such provisions:(a) “State” or “county” means the taxing agency.(b) “Controller” means the governing body of the taxing agency.(c) “District attorney” means the attorney or legal counsel of the taxing agency.Any reference in such provisions to all or any portion of this division shall be deemed for the purposes of this section to refer to comparable provisions of the law, charter, or ordinance pursuant to which the taxing agency involved levies and collects taxes or assessments on property.(Added by renumbering Section 163 by Stats. 1957, Ch. 155.)
CA Rev & Tax Code § 164 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 164.

164.  The chief accounting officer of each taxing agency other than the State, may examine and audit the accounts of any other taxing agency, other than the State, charged under any provision of this code with the apportionment of the proceeds of collections made on behalf of both agencies. In the event more than one taxing agency has an interest in such collections the governing bodies of the interested taxing agencies may enter into an agreement to accept the report on the audit of the chief accounting officer of one of such interested taxing agencies.As used in this section, “chief accounting officer” means as to a county the auditor thereof, as to a city the auditor thereof, as to an irrigation district the secretary of the board of directors thereof, and as to any other taxing agency the officer designated as its chief accounting officer by the governing body thereof.(Added by renumbering Section 163 by Stats. 1957, Ch. 1565.)
CA Rev & Tax Code § 166 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 166.

166.  (a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified time on a specified date, such filing shall be deemed to be within the specified period if it is sent by United States mail, properly addressed with postage prepaid, and bears a post office cancellation mark of the specified date, or earlier within the specified period, stamped on the envelope, or on itself, or if proof satisfactory to the agency establishes that the mailing occurred on the specified date, or earlier within the specified period.(b) The provisions of this section shall supersede any contrary special provision of this division unless such special provision specifically provides that this section shall not be applicable.(c) The provisions of this section are applicable to any filing required to be made by ordinance, rule, or regulation of a taxing agency.(d) Any statement or affidavit made by a taxpayer asserting such a timely filing must be made within one year of the deadline applicable to the original filing; provided, however, that this subsection shall not apply to any statement or affidavit asserting the timely filing of a property statement or to any statement made by the taxpayer in connection with an escape assessment imposed pursuant to Section 531.(e) It is the intent of the Legislature that this section be liberally construed in favor of the taxpayer and be applicable to all filings relating to property taxation which are required to be made by a taxpayer by a specified time on a specified date.(Amended by Stats. 1970, Ch. 748.)
CA Rev & Tax Code § 167 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 167.

167.  (a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivision (b), there shall be a rebuttable presumption affecting the burden of proof in favor of the taxpayer or assessee who has supplied all information as required by law to the assessor in any administrative hearing involving the imposition of a tax on an owner-occupied single-family dwelling, the assessment of an owner-occupied single-family dwelling pursuant to this division, or the appeal of an escape assessment.(b) Notwithstanding subdivision (a), the rebuttable presumption described in that subdivision shall not apply in the case of an administrative hearing with respect to the appeal of an escape assessment resulting from a taxpayer’s failure either to file with the assessor a change in ownership statement or a business property statement, or to obtain a permit for new construction.(c) For the purposes of this section, an owner-occupied single-family dwelling means a single-family dwelling that satisfies both of the following:(1) The dwelling is the owner’s principal place of residence.(2) The dwelling qualifies for a homeowners’ property tax exemption.(Amended by Stats. 2011, Ch. 220, Sec. 1. (AB 711) Effective January 1, 2012.)
CA Rev & Tax Code § 168 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 168.

168.  Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature if the manual signature is filed with the Secretary of State and is certified under oath by the tax collector.Upon compliance with this section, the facsimile signature shall have the same legal effect as the manual signature of the tax collector.(Added by Stats. 1982, Ch. 431, Sec. 1.)
CA Rev & Tax Code § 168.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 168.5.

168.5.  Any document required in this division to be acknowledged by the county clerk at no charge may be acknowledged by a notary public or other county official pursuant to Section 1181 of the Civil Code, at no charge.(Added by Stats. 1999, Ch. 941, Sec. 8. Effective January 1, 2000.)
CA Rev & Tax Code § 169 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2 - Administrative Provisions|Section 169.

169.  The board shall encourage uniform statewide appraisal and assessment practices.(Added by Stats. 1993, Ch. 387, Sec. 1. Effective January 1, 1994.)
CA Rev & Tax Code § 171 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2.5 - Disaster Relief|Section 171.

171.  (a) Notwithstanding any other provision of law, no interest or penalties shall be imposed or collected with respect to any delinquent installments of property taxes levied for the 1992–93 fiscal year on qualified residential real property.(b) The county treasurer or tax collector shall not take any collection action, and shall cease any collection action that has commenced, with respect to any delinquent property taxes for the 1992–93 fiscal year that were levied on qualified real property, until on or after January 1, 1994. The treasurer or tax collector may impose any applicable interest and penalties on any delinquent property taxes levied on qualified real property for the 1992–93 fiscal year beginning on or after January 1, 1994, if those taxes or any portion thereof remain delinquent on or after that date.(c) For purposes of this section:(1) “Qualified residential real property” means any residential real property that meets all of the following conditions:(A) No amount of property taxes levied on that property was delinquent at the close of the 1991–92 fiscal year.(B) The owner of the property suffered economic hardship as a result of the civil unrest that occurred in Los Angeles in April and May 1992.(C) The property is eligible for a homeowner’s exemption.(2) An owner shall be deemed to have suffered “economic hardship” if both of the following occur:(A) The owner signs a declaration under penalty of perjury under the laws of this state that he or she suffered economic hardship as a result of the civil unrest that occurred in Los Angeles in April and May 1992.(B) A business owned by the taxpayer, the taxpayer’s primary place of work, or the taxpayer’s residence that qualifies for the homeowner’s exemption is located in the area designated as the Los Angeles Revitalization Zone pursuant to Government Code Section 7102.(d) A claim for relief under this section shall be filed by an owner on a form and in the manner as the treasurer or tax collector shall prescribe.(e) The treasurer or tax collector shall permit any individual entitled to relief under this section who has paid any interest or penalties in connection with delinquent taxes levied for the 1992–93 fiscal year on qualified residential real property prior to filing a claim for relief to also file a claim for refund of the interest and penalties paid on a form and in the manner as the treasurer or tax collector shall prescribe.(Amended by Stats. 1995, Ch. 91, Sec. 153. Effective January 1, 1996.)
CA Rev & Tax Code § 172 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 2.6 - Disaster Relief for Manufactured Homes|Section 172.

172.  Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall be entitled to relief from local property taxation or vehicle license fees in accordance with the provisions of this chapter.(Amended by Stats. 2002, Ch. 775, Sec. 9. Effective January 1, 2003.)
CA Rev & Tax Code § 175 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 3 - Limitation of Actions|Section 175.

175.  All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, by reason of the delinquency of property taxes or assessments levied by any taxing agency or revenue district, shall be conclusively presumed to be valid unless held to be invalid in an appropriate proceeding in a court of competent jurisdiction to determine the validity of the deed commenced within one year after the execution of the deed, or within one year after the effective date of this section, whichever is later. These proceedings may be prosecuted within the time limits specified above in the manner and subject to the provisions of Sections 3618 to 3636, inclusive.(Amended by Stats. 1988, Ch. 830, Sec. 5. Applicable July 1, 1989, by Sec. 31 of Ch. 830.)
CA Rev & Tax Code § 177 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 3 - Limitation of Actions|Section 177.

177.  (a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, in the enforcement of delinquent property taxes or assessments, or a proceeding based on an alleged invalidity or irregularity of any proceedings leading up to such deed, can only be commenced within one year after the date of recording of such deed in the county recorder’s office or within one year after June 1, 1954, whichever is later.(b) A defense based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, in the enforcement of delinquent property taxes or assessments, or a defense based on an alleged invalidity or irregularity of any proceedings leading up to such deed, can only be maintained in a proceeding commenced within one year after the date of recording of such deed in the county recorder’s office or within one year after June 1, 1954, whichever is later.(c) Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under the provisions of this section.(d) Nothing in this section shall operate to extend the time within which any proceeding based on the alleged invalidity or irregularity of any tax deed may be brought under any other section of this code.(e) This section shall not apply to any deed issued by a taxing agency within five years from the time the property was sold to said taxing agency.(Added by Stats. 1953, Ch. 1655.)
CA Rev & Tax Code § 181 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 4 - Disaster Relief|Section 181.

181.  As used in this chapter:(a) “Eligible county” means a county which meets both of the following requirements:(1) Has been proclaimed by the Governor to be in a state of disaster as a result of storms and floods occurring during February 1986.(2) Has adopted an ordinance providing for property reassessment pursuant to Section 170.(b) “Eligible property” means real property and any manufactured home which has received the homeowners’ exemption or is eligible for the homeowners’ exemption as of March 1, 1986, and which is located in an eligible county.(c) “Property tax deferral claim” means a claim filed by the owner of eligible property in conjunction with or in addition to the filing of an application for reassessment of that property pursuant to Section 170, which enables the owner to defer payment of the April 10, 1986, installment of taxes on property on the regular secured roll for the 1985–86 fiscal year, as provided in Section 185.(Amended by Stats. 2002, Ch. 775, Sec. 11. Effective January 1, 2003.)
CA Rev & Tax Code § 182 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 4 - Disaster Relief|Section 182.

182.  On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year which are not paid by 5 p.m. on April 10, 1986, and which are delinquent, less the total amount of payments of that second installment received between April 10, 1986, and the date of the tax collector’s certification, and the delinquency percentage rate for property taxes on the regular secured roll for the 1982–83, 1983–84, and 1984–85 fiscal years.(Amended by Stats. 1986, Ch. 1110, Sec. 3. Effective September 24, 1986.)
CA Rev & Tax Code § 182.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 4 - Disaster Relief|Section 182.5.

182.5.  If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or before May 1, 1986, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 191 to the county by 5 p.m. on April 10, 1986.(Added by Stats. 1986, Ch. 16, Sec. 3. Effective March 11, 1986.)