reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 4709 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4709.

4709.  Upon completion of the delinquent roll as prescribed by Section 2627, the auditor shall verify the total thereof against his or her accounts. The auditor shall similarly verify against his or her accounts the total of the list of tax-defaulted property furnished him or her after the declaration date by the tax collector as prescribed by Section 3442.The auditor shall adjust the secured taxes receivable accounts for the total amount of any adjustments on the secured tax rolls for delinquent penalties and costs which are no longer receivable as of the sale date under Section 4102.(Amended by Stats. 1985, Ch. 316, Sec. 75.)
CA Rev & Tax Code § 4710 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4710.

4710.  After apportionment to the state of the amounts prescribed by Section 4656.5, amounts received for the redemption of tax-defaulted property shall be distributed as follows:(a) Any amounts levied but not apportioned to funds at the time of levy in the manner authorized by this chapter and any redemption penalties collected on those amounts shall be distributed to funds as prescribed in Chapter 1c (commencing with Section 4656), except that assessments not apportioned previously shall be distributed to the funds for which levied.(b) Any amounts which were apportioned to funds at the time of the levy in the manner authorized by this chapter shall be distributed to the apportioned tax resources accounts. The pro rata of redemption penalties or interest collected on any amounts levied but not apportioned to funds at the time of levy shall be distributed to the respective funds and the balance of redemption penalties or interest together with delinquency penalties shall be apportioned to the tax losses reserve fund.(c) Amounts collected as costs shall be distributed to a restricted county fund to be allocated only for the following purposes:(1) Updating and improving information with respect to delinquent taxes.(2) Redemption systems.(3) Monthly settlements with the auditor pursuant to Section 4108.(4) The collection of taxes by the tax collector.The total amount collected on the secured tax roll shall be entered on the secured taxes receivable accounts.(Amended by Stats. 1995, Ch. 527, Sec. 12. Effective January 1, 1996.)
CA Rev & Tax Code § 4711 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4711.

4711.  The proceeds of the sale of tax-defaulted property deposited in the delinquent tax sale trust fund shall be distributed as provided in Chapter 1.3 (commencing with Section 4671). However, the taxes and assessments which constitute the amounts required to redeem the tax-defaulted property shall, for the purposes of this chapter, be distributed as follows:(a) The amount available for distribution shall be prorated on the basis of those taxes and assessments between apportioned levies and unapportioned levies. (b) The pro rata share for unapportioned levies shall be prorated between the amount of tax levies and the amount of assessment levies. The pro rata share for unapportioned tax levies shall be distributed to funds on the basis prescribed in Chapter 1.3 (commencing with Section 4671). The pro rata share for unapportioned assessment levies shall be distributed to the assessment funds on the basis prescribed in subdivision (a) of Section 4710.(c) The pro rata share for apportioned levies shall be distributed to the tax losses reserve fund.The amount canceled by the sale shall be entered on the secured taxes receivable accounts. Any canceled amounts which were apportioned at the time of levy in the manner authorized by this chapter shall be entered on the apportioned tax resources accounts, and this cancellation shall be borne by the tax losses reserve fund.(Amended by Stats. 1985, Ch. 316, Sec. 77.)
CA Rev & Tax Code § 4713 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4713.

4713.  In any county electing to follow the procedure authorized by this chapter the tax collector and auditor, or either of them, upon approval of the county treasurer, may determine by analysis of the abstract of delinquencies the amounts included therein by the original tax and assessment levies for each fund, and, on the basis of such determination, the treasurer and auditor may forthwith enter the total tax levy on the apportioned tax resources accounts and apportion to each fund for which taxes were levied 95 percent of the fund amounts so determined. The remaining 5 percent of the tax amounts shall be apportioned to the tax losses reserve fund. These apportionments shall constitute a full liquidation of the share of each fund in the liens for delinquent taxes appearing on the abstract list and any amounts thereafter received through redemption or sale of the property shall be apportioned in the manner prescribed by Sections 4708, 4710, and 4711 for years in which the procedure authorized by this chapter has been in effect.(Amended by Stats. 1985, Ch. 316, Sec. 79.)
CA Rev & Tax Code § 4713.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4713.5.

4713.5.  In any county electing under both Sections 4702 and 4702.5 to follow the procedures authorized by this chapter the tax collector and auditor, or either of them, upon the approval of the county treasurer may apportion assessment levies in the same manner that Section 4713 provides for tax levies except that each fund for which assessments were levied shall be apportioned 100 percent of the assessment levies so determined. Such apportionments shall constitute a full liquidation of the share of each fund in the liens for delinquent assessments appearing on the abstract list and any amounts thereafter received through redemption, sale or rental of the property shall be apportioned in the manner prescribed by Sections 4708, 4710, 4711 and 4712 for years in which the procedure authorized by this chapter has been in effect.(Amended by Stats. 1974, Ch. 1101.)
CA Rev & Tax Code § 4714 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4714.

4714.  Taxing agencies for which the county levies and collects taxes but for which the county treasury is not the legal depositary may be limited in their withdrawals from the county treasury to amounts proportionate with actual tax collections by the county within their taxing areas.(Added by Stats. 1949, Ch. 1370.)
CA Rev & Tax Code § 4715 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4715.

4715.  This chapter shall have no application to tax levies made by counties on behalf of public districts for which the county treasury is not the legal depositary unless agreed to by a resolution of the governing board of the public district and the board of supervisors of the county, adopted in accordance with Section 4702 for the fiscal year in which this procedure is to apply to that public district.(Amended by Stats. 1993, Ch. 130, Sec. 4. Effective July 19, 1993.)
CA Rev & Tax Code § 4716 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4716.

4716.  There shall, notwithstanding any other provision of this chapter, be distributed to each fund not less than the amount which must under the Constitution be distributed thereto.(Added by Stats. 1949, Ch. 1370.)
CA Rev & Tax Code § 4717 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 8 - DISTRIBUTION|CHAPTER 3 - Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds|Section 4717.

4717.  (a) If a tax payment which is insufficient to cover the amount of taxes due and payable is received by the tax collector of a county that has elected to follow the procedure authorized by this chapter, the tax collector shall place the tax payment in a trust fund and immediately notify the taxpayer of the deficiency.(b) In the case of a deficiency in the payment of secured taxes, the taxpayer may pay the balance due until the date on which the property becomes tax defaulted by operation of law. If payment of the balance due is not received on or before that date, the insufficient payment shall be returned to the taxpayer, and shall become tax defaulted in the usual manner as provided in this code.(c) In the case of a deficiency in the payment of unsecured taxes, the taxpayer may pay the balance due within six months after the date of the insufficient payment. If payment of the balance due is not made within that time, the tax collector or other officer collecting unsecured taxes shall credit the amount of the insufficient payment on the unsecured roll.(d) If payment of the balance due is made within the time specified in this section, any delinquent penalty which attaches by operation of law shall be computed only upon the additional amount required to bring the payment to a nondelinquent status.(e) The county auditor shall make the necessary adjustments in the tax rolls and in the tax and penalty charges.(f) The tax collector may accept payments which are within twenty dollars ($20) of the tax due as payment in full. The auditor or controller shall prescribe methods for accounting and adjusting their accounts in this matter.(g) The provisions of this section shall become effective in any county when authorized by resolution adopted by majority vote of the board of supervisors of the county.(Amended by Stats. 2019, Ch. 258, Sec. 5. (SB 789) Effective January 1, 2020.)
CA Rev & Tax Code § 4801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 1 - General Provisions|Section 4801.

4801.  As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 4802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 1 - General Provisions|Section 4802.

4802.  As used in this part, “district attorney” means the civil legal adviser of the board of supervisors.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 4804 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 1 - General Provisions|Section 4804.

4804.  The board of supervisors of any county may, by resolution, authorize the county administrative officer, or the county legal advisor, or the county auditor, or any other county officer, or a specified group of any county officers acting as a committee, to perform in its behalf any act required or authorized to be performed by the board of supervisors under this part, if such act is not imposed upon the board of supervisors by the Constitution.The resolution may, at the request of the county legal advisor, provide for a waiver of the requirement for the written consent of the county legal advisor in any act performed under the provisions of this section.The resolution shall enumerate those sections or subdivisions, or those portions of sections or subdivisions, to which the authorization is to apply, and shall specify administrative rules and procedures concerning any act performed under the authorization.The resolution shall require that the county auditor record each act performed under the authorization.The resolution may provide for review by the board of supervisors of any act performed under the authorization, or for periodic reports to the board of supervisors of any or all acts performed under the authorization, or both.(Added by Stats. 1969, Ch. 130.)
CA Rev & Tax Code § 4806 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 1 - General Provisions|Section 4806.

4806.  No refund shall be made under Chapter 5 of this part, nor shall any action be hereafter commenced nor shall any action heretofore commenced be further prosecuted for the recovery, of any tax voluntarily paid which was levied prior to January 1, 1939, claimed to be erroneous or illegal, by reason of errors, omissions or illegalities in preparing, transmitting, computing, determining or fixing the budget or the tax rate or rates of any county, city and county, school district, municipal corporation or other public corporation, or political subdivision, in any case in which the taxes collected from such erroneous or illegal levy have been applied in the next or any succeeding fiscal year to reduce the tax levy for such year, or have been expended, appropriated, or applied for a public purpose.For the purposes of this section, the mere payment of a tax under protest shall not be deemed to constitute such payment an involuntary payment.(Added by Stats. 1939, Ch. 159.)
CA Rev & Tax Code § 4807 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 1 - General Provisions|Section 4807.

4807.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against any county, municipality, or district, or any officer thereof, to prevent or enjoin the collection of property taxes sought to be collected. In the case of a collection of taxes pursuant to a bankruptcy proceeding, the county may request a reasonable amount of attorney’s fees.(Amended by Stats. 1998, Ch. 497, Sec. 25. Effective January 1, 1999.)
CA Rev & Tax Code § 4808 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 1 - General Provisions|Section 4808.

4808.  Notwithstanding any provision of law to the contrary, any taxpayer may, no later than 30 days after the delinquency date of a property tax bill or any installment thereof, seek declaratory relief in the superior court in the county in which the property is located alleging that the locally assessed property taxes have been illegally or unconstitutionally assessed or collected or are to be so assessed or collected.Any action alleging an illegal or unconstitutional method of valuation or similar matter shall name as respondent the assessor of the county in which the property is located. An action alleging an unconstitutional or illegal tax rate shall name as respondent the auditor-controller of such county. In the event the action involves the validity of a rule or regulation adopted by the State Board of Equalization, the board shall be named as a respondent. The relief granted pursuant to this section shall be limited to a declaration that the taxes assessed or collected or to be assessed or collected are unconstitutional or otherwise legally invalid.This section shall not be interpreted to allow a taxpayer to postpone payment of property taxes pending the decision of the court. All assessment and collection provisions of this division shall continue to apply to properties affected by this section.This section shall be applicable only in instances where the alleged illegal or unconstitutional assessment or collection occurs as the direct result of a change in administrative regulations or statutory or constitutional law that became effective not more than 12 months prior to the date the action is initiated by the taxpayer.The procedure for obtaining a declaratory relief judgment under this section shall be the same as that used to obtain a writ of mandate.(Added by Stats. 1981, Ch. 550, Sec. 1.)
CA Rev & Tax Code § 4946 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings|Section 4946.

4946.  All or any portion of any uncollected tax, penalty, or costs, heretofore or hereafter levied, may on satisfactory proof submitted by the tax collector be canceled by the auditor on order of the board of supervisors upon a showing that the collection of the delinquent tax can not be enforced because of any errors in description, assessment, equalization, levy, or any other proceeding. If all or any portion of the property was taxable for the year or years for which the cancellation is made, the clerk shall send a notice to the last assessee of the property respecting the cancellation. A similar notice shall be sent to the last assessee, except that the grounds of cancellation need not be stated, in the event that any tax, penalty, or costs, or any portion thereof, is ordered canceled or held void or ordered refunded by a final judgment of a court of competent jurisdiction.(Amended by Stats. 1993, Ch. 1187, Sec. 27. Effective January 1, 1994.)
CA Rev & Tax Code § 4947 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings|Section 4947.

4947.  The notice shall state:(a) The grounds of cancellation;(b) That collection of the tax for the year for which cancellation was made will be enforced unless cause is shown why such action should not be taken;(c) That the assessee may demand a hearing by the board of supervisors within ten days after the notice is sent.If demanded, the board of supervisors shall set a time for the hearing and its decision is final as to whether or not collection of the tax should be enforced. If any portion of the property was taxable for the year for which cancellation is made, the board of supervisors shall order collection of the corrected tax for the year for which cancellation was made.(Added by Stats. 1939, Ch. 1012.)
CA Rev & Tax Code § 4948 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS|CHAPTER 3 - Enforcement of Tax After Erroneous Proceedings|Section 4948.

4948.  If the board of supervisors orders that collection of the tax should be enforced, the assessor shall assess the property at its value on the lien date of the year for which cancellation was made.The property shall be entered on the roll prepared or being prepared in the assessment year when the cancellation is made. The entry shall be followed with “Taxes canceled for year 19_ and collection ordered enforced by Board of Supervisors ____ 19_.”The amount charged against the property on the roll on which it is entered shall be the corrected tax for the year for which the cancellation was made. No penalties or other charges shall be charged on this assessment except those which may attach to other property assessed for the year in which this property is placed on the roll. If the tax rate for the year for which the cancellation is made has not been held invalid by a court, the tax rate to be applied shall be the rate fixed for such year. If the tax rate or any portion of it has been held invalid by a final judgment of a court, the corrected tax shall be determined by the auditor by applying all such judgments in the manner prescribed by the Controller.Any revenue received on this assessment for the year for which cancellation is made shall be treated like revenue received from delinquent taxes for such year.The collection of the tax shall be enforced in the same manner as the tax on other property on the roll on which it is entered.(Amended by Stats. 1943, Ch. 409.)
CA Rev & Tax Code § 5301 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 1 - General Provisions and Definitions|Section 5301.

5301.  It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5302 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 1 - General Provisions and Definitions|Section 5302.

5302.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5303 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 1 - General Provisions and Definitions|Section 5303.

5303.  (a) “Aircraft” means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a parachute or similar emergency safety device.(b) “Aircraft” does not include any of the following:(1) Rockets or missiles.(2) Aircraft operated exclusively by an air carrier or foreign air carrier, as respectively defined in Section 40102(a)(2) and (21) of Title 49 of the United States Code, engaged in air transportation, as defined in Section 40102(a)(5) of that title, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.(3) Air taxis, as defined in subdivision (a) of Section 1154.(Amended by Stats. 2011, Ch. 351, Sec. 19. (SB 947) Effective January 1, 2012.)
CA Rev & Tax Code § 5304 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 1 - General Provisions and Definitions|Section 5304.

5304.  “In this State” means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United States of America.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5331 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 2 - Exemptions|Section 5331.

5331.  Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5332 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 2 - Exemptions|Section 5332.

5332.  Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5362 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 3 - Assessment|Section 5362.

5362.  The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.(Added by Stats. 1961, Ch. 1703.)