reglab/housing_qa huggingface dataset:
CA Govt Code § 53908 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 10.5 - Local Agency Internet Posting of Financial Information|Section 53908.

53908.  (a) If a local agency, that is required to report to the Controller under Section 53891, maintains an Internet Web site, it shall post, in a conspicuous location on its Internet Web site, information on the annual compensation of its elected officials, officers, and employees that is submitted to the Controller under Section 53891.(b) A local agency may comply with subdivision (a) by posting, in a conspicuous location on its Internet Web site, a link to the Controller’s Government Compensation in California Internet Web site.(Added by Stats. 2014, Ch. 894, Sec. 3. (AB 2040) Effective January 1, 2015.)
CA Govt Code § 53910 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 11 - Payment of Claims|Section 53910.

53910.  In addition to any other provision of law for the issuance and payment of warrants of any county, city and county, city, district, or other political subdivision of the state, the governing body thereof, or, in the case of school districts not issuing their own warrants, the governing body of the appropriate issuing officer, may by resolution authorize practices with respect to form, issuance, delivery, endorsement and payment of warrants it deems convenient, efficient and in the public interest, conforming substantially to those practices specified in Sections 53911, 53912, 53913, or 53915.(Amended by Stats. 1988, Ch. 144, Sec. 3.)
CA Govt Code § 53911 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 11 - Payment of Claims|Section 53911.

53911.  The governing body may authorize the use of check-warrant forms, to be drawn by its appropriate warrant issuing officer or officers upon the custodian of its funds, so prepared that the custodian may, by subscribing a direction to the depository of the funds to pay the funds to the order of the payee, convert the instrument to a check or, by subscribing an endorsement that the warrant is not paid for want of funds, convert the instrument to an interest bearing warrant and the governing body may direct that check-warrants shall not be delivered to the payees named therein until the direction or indorsement has been subscribed by the custodian of its funds.(Added by Stats. 1961, Ch. 548.)
CA Govt Code § 53912 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 11 - Payment of Claims|Section 53912.

53912.  The governing body, or, in the case of school districts not issuing their own warrants, the governing body of the appropriate issuing officer, may provide that when funds are available for the payment of approved claims, the approval of claims for payment shall, without the issuance of any warrant, be authority to the custodian of its funds to pay the claims by check or electronic transfer. Registers and transfers shall contain substantially the same information as required by law to be maintained for a warrant.(Amended by Stats. 1988, Ch. 144, Sec. 4.)
CA Govt Code § 53913 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 11 - Payment of Claims|Section 53913.

53913.  When authorized by the governing body, the custodian of funds may direct the depository of the funds to pay any warrant drawn upon the custodian upon presentment of the warrant to the depository, to the same extent and with the same effect as though the warrant were a check drawn upon the depository by the custodian. The direction shall be in writing and shall identify by name and signature the warrant issuing officer or officers and the depository may rely upon such direction and identification in the payment of warrants.(Added by Stats. 1961, Ch. 548.)
CA Govt Code § 53914 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 11 - Payment of Claims|Section 53914.

53914.  Nothing contained in this chapter (commencing with Section 53910) shall be construed as requiring any county, city and county, city, district or other political subdivision or any custodian of public funds to exercise any of the powers conferred by this chapter.(Added by Stats. 1961, Ch. 548.)
CA Govt Code § 53920 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 11.5 - Destruction of Bonds Previously Paid and Canceled|Section 53920.

53920.  As used in this article:(a) “Local agency” means city, county, or other public or municipal corporation.(b) “Fiscal agent” means any bank within or without the State which is authorized to pay the principal and interest of bonds of any local agency.(Added by Stats. 1961, Ch. 116.)
CA Govt Code § 53921 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 11.5 - Destruction of Bonds Previously Paid and Canceled|Section 53921.

53921.  Under such conditions as the treasurer of a local agency fixes, with the approval of the legislative body, he, or fiscal agents, or other duly authorized agents, may destroy or cremate any or all bonds and any or all coupons pertaining thereto which have been previously paid or canceled.(Added by Stats. 1961, Ch. 116.)
CA Govt Code § 53925 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 12 - Proceeds of Sale for Taxes or Assessments|Section 53925.

53925.  This article shall govern the distribution of proceeds of any sale by a local agency of real property for taxes or special assessments, except where the sale is conducted and the proceeds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code.(Added by Stats. 1977, Ch. 648.)
CA Govt Code § 53926 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 12 - Proceeds of Sale for Taxes or Assessments|Section 53926.

53926.  There shall first be distributed to the general fund of the agency conducting the sale for its costs, one hundred fifty dollars ($150) for all or any portion of each separately valued parcel of real property, and amounts to reimburse the agency for the costs of advertising the sales.(Added by Stats. 1977, Ch. 648.)
CA Govt Code § 53927 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 12 - Proceeds of Sale for Taxes or Assessments|Section 53927.

53927.  After satisfaction of the amount specified in Section 53926, the proceeds shall be distributed as follows:(a) An amount of the proceeds up to but no greater than the amount required, at the time of sale by the agency, to redeem the property from the sale shall be distributed as follows:(1) A pro rata share shall be distributed to each assessment fund in an amount bearing the same proportion as the assessment due each fund bears to the total amount of taxes and assessments necessary to redeem the property at the time of sale by the agency.(2) The remaining balance of the proceeds to be distributed under this section shall be distributed to each tax fund in an amount bearing the same proportion to the balance remaining as the tax rate for each fund bears to the total tax rate applicable to the property for the fiscal year preceding that in which the property was sold by the agency.(b) After satisfaction of the amounts specified in subdivision (a), an amount of the proceeds necessary to satisfy current taxes and assessments and applicable penalties and costs thereon shall be distributed as if the property had not been sold by any agency for collection of taxes or special assessments.(Added by Stats. 1977, Ch. 648.)
CA Govt Code § 53928 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 12 - Proceeds of Sale for Taxes or Assessments|Section 53928.

53928.  After satisfaction of the amounts distributed under Sections 53926 and 53927, any excess in the proceeds shall be deposited by the agency conducting the sale in a delinquent tax sale trust fund. The excess proceeds shall be retained in such fund on account of, and may be claimed by, parties of interest in the property as provided in Section 53929. At the expiration of one year following the execution of the deed to the purchaser, any excess proceeds not claimed under Section 53929 shall be distributed as provided in paragraph (2) of subdivision (a) of Section 53927.(Added by Stats. 1977, Ch. 648.)
CA Govt Code § 53929 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 12 - Proceeds of Sale for Taxes or Assessments|Section 53929.

53929.  Any party of interest in the property at the time of sale for taxes or special assessments may file with the agency conducting the sale a claim for excess proceeds any time prior to the expiration of one year following the execution of the deed to the purchaser.The claims shall contain any information and proof deemed necessary by the governing body of the agency conducting the sale to establish the claimant’s rights to all or any portion of the excess proceeds.No sooner than one year following the execution of the deed to the purchaser, and if the excess proceeds have been claimed by any party of interest as provided herein, such excess proceeds shall be distributed on order of the governing body of the agency conducting the sale to the parties of interest in the order of priority set forth in subdivisions (a) and (b). For the purposes of this article, parties of interest and their order of priority are:(a) First, lienholders of record prior to the property being sold for taxes or assessments, in the order of their priority, as to liens that were extinguished by such sale; and(b) Then, any person who would be established with title to all or any portion of the property by redemption of such property immediately prior to the sale. In the event more than one party of interest, as defined in subdivisions (a) and (b) of this section, file claims for the excess proceeds as provided herein, the governing body of the agency conducting the sale shall give all claimants opportunity for a hearing to establish the priority and extent of their claim following a period of at least 30 days after written notice has been given to each claimant. Any action or proceeding to review the decision of the governing body shall be commenced within 90 days after the date of such decision of the governing body.(Added by Stats. 1977, Ch. 648.)
CA Govt Code § 53929.1 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 12 - Proceeds of Sale for Taxes or Assessments|Section 53929.1.

53929.1.  This article shall not apply to proceedings under the Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code) and the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code).(Added by Stats. 1977, Ch. 648.)
CA Govt Code § 53930 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53930.

53930.  The purpose of this article is to make uniform the priority of special assessment liens. Therefore, its provisions shall be controlling over general and special laws, and over city charters and improvement procedure codes adopted pursuant to city charters.(Added by Stats. 1963, Ch. 1465.)
CA Govt Code § 53931 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53931.

53931.  All special assessments in which the amount thereof is apportioned among the several parcels of land assessed shall constitute a lien in said respective amounts upon the several parcels assessed, which lien shall continue for the period of time provided in the Civil Code for enforcing same.(Added by Stats. 1963, Ch. 1465.)
CA Govt Code § 53932 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53932.

53932.  From and after the time for filing or recording the assessment, as provided in the law pursuant to which it is levied, it shall impart notice to all persons.(Added by Stats. 1963, Ch. 1465.)
CA Govt Code § 53933 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53933.

53933.  The lien of the special assessment, whether or not bonds have been or are to be issued to represent the unpaid assessments, shall be subordinate to all fixed special assessment liens previously imposed upon the same property, but shall have priority over all fixed special assessment liens which may thereafter be created against the property.(Added by Stats. 1963, Ch. 1465.)
CA Govt Code § 53934 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53934.

53934.  The lien of a reassessment or a refunding assessment shall be the same as the original assessment to which it relates. A supplemental assessment is a new assessment.(Added by Stats. 1963, Ch. 1465.)
CA Govt Code § 53935 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53935.

53935.  The lien of said assessments shall be coequal to and independent of the lien for general taxes, and, except as provided in Section 53936, not subject to extinguishment by the sale of the property on account of the nonpayment of any taxes, and prior and superior to all liens, claims and encumbrances except (a) the lien for general taxes or ad valorem assessments in the nature of and collected as taxes levied by the state or any county, city, special district or other local agency; (b) the lien of any special assessment or assessments the lien date of which is prior in time to the lien date of the assessment for which the deed is issued; (c) easements constituting servitudes upon or burdens to said lands; (d) water rights, the record title to which is held separately from the title to said lands; (e) restrictions of record.(Amended by Stats. 1968, Ch. 679.)
CA Govt Code § 53936 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53936.

53936.  When, pursuant to any law, the installments of any fixed lien special assessment are collected on the roll on which the general taxes of the local agency which levied said assessment are collected, and are collected in the same manner, at the same time, in the same installments, and become payable at the same times, in the same proportionate amounts, bear the same penalties and interest after delinquency, and are subject to the same provisions for redemption or sale, as do general taxes of the local agency, the property affected may be sold for both taxes and the installment of principal and interest of the assessment collected therewith, or for said assessment installment, and the sale thereof shall extinguish said installment.(Added by Stats. 1963, Ch. 1465.)
CA Govt Code § 53937 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13 - Priority of Special Assessment Liens|Section 53937.

53937.  All special ad valorem assessments shall have the same priority as taxes, and Section 53936 shall apply to the installments thereof.(Added by Stats. 1963, Ch. 1465.)
CA Govt Code § 53938 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13.5 - Payment and Apportionment of Special Assessment Liens|Section 53938.

53938.  As used in this article, “transaction” means negotiated purchase and sale, gift, or devise.(Added by Stats. 1980, Ch. 122.)
CA Govt Code § 53938.5 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13.5 - Payment and Apportionment of Special Assessment Liens|Section 53938.5.

53938.5.  (a) If property acquired by a public entity in a transaction is encumbered by a lien that secures a special assessment or a bond representing the special assessment, except to the extent the lien is paid out of escrow or otherwise or is apportioned pursuant to the applicable statutory procedure, the lien continues to encumber the property acquired and is enforceable against the public entity that acquired the property.(b) If property acquired by a public entity by eminent domain is encumbered by a lien that secures a special assessment or a bond representing the special assessment, the lien shall be paid in the manner and to the extent provided in Section 1265.250 of the Code of Civil Procedure.(Added by Stats. 1980, Ch. 122.)
CA Govt Code § 53939 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 13.5 - Payment and Apportionment of Special Assessment Liens|Section 53939.

53939.  If property acquired in a transaction is part of a larger parcel encumbered by a lien that secures a special assessment or a bond representing the special assessment and there is no applicable statutory procedure for segregation and apportionment of the lien, any party to the transaction may, within one year after completion of the transaction, apply to the superior court of the county in which the property or a portion thereof is located to, and the court may segregate and apportion the lien among the parties to the transaction.(Added by Stats. 1980, Ch. 122.)
CA Govt Code § 53940 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 14 - Pleasure Riding Tax|Section 53940.

53940.  This article shall be known and may be cited as the “Pleasure Riding Tax Law.”(Added by Stats. 1969, Ch. 1572.)
CA Govt Code § 53941 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 14 - Pleasure Riding Tax|Section 53941.

53941.  The Legislature finds and declares that the owners of pleasure riding animals receive special benefit from the use of public areas designated for use by such animals. It is the purpose of this article to provide for the acquisition and development of further public areas, including public riding and hiking trails, by a tax on those persons who receive special benefit from such public areas.(Added by Stats. 1969, Ch. 1572.)
CA Govt Code § 53942 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 14 - Pleasure Riding Tax|Section 53942.

53942.  Pursuant to the provisions of this article, a county or regional park district may levy a countywide or districtwide tax, respectively, on horses, mules, or other animals used substantially for pleasure riding or trail use, not to exceed ten dollars ($10) per animal per year, for the privilege of access to and use of public areas designated for use by such animals.(Added by Stats. 1969, Ch. 1572.)
CA Govt Code § 53944 (2021)
2021 California Code|Government Code - GOV|TITLE 5 - LOCAL AGENCIES|DIVISION 2 - CITIES, COUNTIES, AND OTHER AGENCIES|PART 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES|CHAPTER 4 - Financial Affairs|ARTICLE 14 - Pleasure Riding Tax|Section 53944.

53944.  For the purposes of this article, the following animals shall be deemed not to be used substantially for pleasure riding or trail use and shall be exempt from the pleasure riding tax, except that any stock animal so exempted shall be subject to the provisions of Section 53946:(a) Any head of stock ridden or used by the owner, his family or his employee primarily in the carrying on of a business or ranch operation;(b) Any head of stock used by the owner for rental use entirely upon private lands under the jurisdiction of the owner;(c) Any head of stock used by the owner for rental use primarily upon a parcel of land belonging to the federal government if the taxing agency does not use the proceeds of a tax under this article for improvements within that parcel of land; and(d) Any other class of animal specifically exempted by the taxing agency.(Added by Stats. 1969, Ch. 1572.)