reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 2285 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 6 - Tax Rate Limit Elections|Section 2285.

2285.  For the purposes of this article, the term “qualified voter of the local agency” means a voter who meets the specific qualifications, if any, set forth for voters of that local agency for other purposes. If no such specific qualifications exist, the term means a registered voter, as defined in the Elections Code, residing within the area within which the election will be held; if there are no registered voters within that area, the term means a landowner, in which case each landowner shall have one vote. If such landowner is a partnership, joint tenancy or tenancy in common, the vote to which such landowner is entitled may be cast by any of the partners, joint tenants or tenants in common; provided that only one such vote shall be cast on behalf of the landowner. If such landowner is a corporation, the vote to which such corporation is entitled may be cast by any officer of such corporation who is empowered to act on behalf of the corporation.As used in this section “landowner” means any person or corporation shown on the last equalized assessment roll as the owner of land; provided that where such person or corporation is no longer the owner, the term shall mean any person or corporation entitled to be shown as the owner on the next assessment roll.(Amended by Stats. 1977, Ch. 309.)
CA Rev & Tax Code § 2286 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 6 - Tax Rate Limit Elections|Section 2286.

2286.  (a) No local agency formed after the effective date of this chapter shall levy, or have levied on its behalf, any property tax rate, except an additional property tax rate authorized pursuant to Article 5 (commencing with Section 2270) of this chapter, unless a maximum property tax rate has been approved for such agency. If an election is held on the formation of a local agency, the maximum property tax rate for such agency shall be included in describing the local agency on the ballot in the formation question.(b) In the event that a local agency which was in existence on the effective date of this chapter desires to change its maximum property tax rate, the governing body of such agency shall call a special election, pursuant to the provisions of this article, to approve a new maximum property tax rate for the agency.(c) No maximum property tax rate described in subdivision (a) or (b) shall be approved except by a majority vote of the qualified voters of that local agency voting on the issue.(d) Subdivisions (a), (b) and (c) of this section shall not apply to an improvement district formed prior to, or after, the effective date of this chapter for the purpose of levying an ad valorem tax as defined in Section 2202 of the Revenue and Taxation Code for the purpose of apportioning the costs of facilities and services made available by a local agency, so long as the total property tax rate within such improvement district does not exceed the maximum rate which could be levied upon the property therein by a local agency without regard to the existence of such improvement district.(e) Subdivisions (a), (b) and (c) shall not apply to an improvement district formed for the purpose of issuing bonds if the issuance of such bonds has been approved by the electorate of such improvement district.(Amended by Stats. 1977, Ch. 1136.)
CA Rev & Tax Code § 2287.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 6 - Tax Rate Limit Elections|Section 2287.5.

2287.5.  Whenever a local agency is formed without an election, there may be submitted to the agency declaring the formation, at the time of formation or within 30 days thereafter, consents to maximum property tax rate from all of the qualified voters of the local agency and, upon receipt of all consents, the maximum tax rate shall be declared approved by the agency declaring formation.All consents to maximum tax rate shall be on forms provided by the agency declaring formation and shall contain substantially the language that would appear on the ballot if a maximum property tax rate election were to be held. Each consent shall show the name and address of the qualified voter, whose signature must be notarized. All consents shall be for the same maximum property tax rate. The county clerk shall verify the signatures on all consents and that the consents constitute all of the qualified voters in the local agency prior to a declaration of approval of the maximum property tax rate.(Added by Stats. 1978, Ch. 45.)
CA Rev & Tax Code § 2288 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 6 - Tax Rate Limit Elections|Section 2288.

2288.  A maximum property tax rate election held by a local agency formed under a law that does not provide a procedure for elections shall be conducted by the county elections official, as follows:(a) The election shall be held not less than 74 days nor more than 120 days following the call of the election by the governing body of the local agency. The call of the election shall specify whether the election shall be by mailed ballots or not.(b) Not less than 15 days nor more than 30 days before the election, the county elections official shall compile the index of voters eligible to vote in the election as of the 30th day preceding the election, establish the election board, precinct boards, and precincts, as needed, and mail out the ballots or sample ballots.(c) Except as provided herein, an election subject to this section shall be called, conducted, and canvassed as provided in the Elections Code for the calling, conducting, and canvassing of general elections.(d) The local agency shall reimburse the county in full for the services performed by the county clerk upon presentation of a bill to the local agency.(e) If the governing body of a local agency authorizes the use of mailed ballots pursuant to Section 2287, the procedure to be used in mailing and canvassing the ballots shall be the procedure prescribed in Chapter 1 (commencing with Section 3000) of Division 3 and in Chapter 1 (commencing with Section 15000) of Division 15 of the Elections Code for the mailing and canvassing of vote by mail ballots. However, a ballot shall be mailed to each qualified voter and an application for a ballot shall not be required.(Amended by Stats. 2007, Ch. 508, Sec. 122. Effective January 1, 2008.)
CA Rev & Tax Code § 2289 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 6 - Tax Rate Limit Elections|Section 2289.

2289.  Whenever possible, elections to approve maximum property tax rates shall be consolidated with other elections. In the event that an election to approve a maximum property tax rate is not consolidated with another election, the governing body calling the election shall state, in the resolution calling the election, the reasons why such consolidation is impracticable.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2295 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 7 - Governmental Reorganization: Effect on Maximum Property Tax Rates|Section 2295.

2295.  As used in this article “governmental reorganization” means any formation of, annexation to, detachment from, consolidation of, dissolution of, or other territorial adjustment in the boundaries of, a local agency. “Governmental reorganization” includes those boundary adjustments of local agencies which are not subject to the provisions of Chapter 6.6 (commencing with Section 54773) of Part 1, Division 2, Title 5 or of Division 1 (commencing with Section 56000) of Title 6 of the Government Code, as well as those boundary adjustments of local agencies which are subject to such provisions of the Government Code.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2296 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 7 - Governmental Reorganization: Effect on Maximum Property Tax Rates|Section 2296.

2296.  Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum property tax rate for any local agency whose boundaries are changed by such reorganization shall be determined as provided in this article.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2297 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 7 - Governmental Reorganization: Effect on Maximum Property Tax Rates|Section 2297.

2297.  In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided, the maximum property tax rate for such an agency, after the reorganization has occurred, shall continue to be the maximum property tax rate which had been established, pursuant to the provisions of this article or of Article 4, for such agency prior to the reorganization.(Amended by Stats. 1974, Ch. 1085.)
CA Rev & Tax Code § 2298 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 7 - Governmental Reorganization: Effect on Maximum Property Tax Rates|Section 2298.

2298.  In the event that a governmental reorganization makes it necessary or desirable for a local agency to exceed the maximum property tax rate provided in Section 2297, the governing body of such agency shall call an election pursuant to the provisions of Article 6 to establish a new maximum property tax rate for such agency. Such an election may be consolidated with any election which may be called on the proposed governmental reorganization.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2299 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 7 - Governmental Reorganization: Effect on Maximum Property Tax Rates|Section 2299.

2299.  In the event than an election is required in order to approve and effectuate a governmental reorganization, the impartial analysis of the governmental reorganization prepared for the ballot pamphlet shall indicate the maximum property tax rate which will be applicable in the event the governmental reorganization is approved.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2305 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 8 - Functional Consolidation: Effect on Maximum Property Tax Rates|Section 2305.

2305.  As used in this article “functional consolidation” means the transfer, from one local agency to another, of both of the following: (1) the responsibility for providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility for levying a property tax rate within such area to pay the cost of such service or program. Functional consolidation does not refer to any transfer of responsibility for providing a program or a service when such transfer occurs as a result of a “governmental reorganization” as such term is defined in Section 2295; in such event, the maximum property tax rates for any affected local agency shall be determined solely as provided in Article 7 (commencing with Section 2295) of this chapter.(Amended by Stats. 1974, Ch. 1085.)
CA Rev & Tax Code § 2306 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 8 - Functional Consolidation: Effect on Maximum Property Tax Rates|Section 2306.

2306.  Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affected by such functional consolidation shall be determined as provided in this article.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2307 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 8 - Functional Consolidation: Effect on Maximum Property Tax Rates|Section 2307.

2307.  The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this section. Such reduction shall be effective beginning with the fiscal year after the transfer has occurred.(a) The local agency shall determine the actual cost of providing the transferred program or service during the last full fiscal year in which such function or service was provided.(b) The local agency shall determine the amount of the costs determined pursuant to subdivision (a) which are attributable to expenses for general administration and capital outlay and which cannot be transferred to the agency assuming the responsibility for providing the program or service; provided that such amount shall not exceed 10 percent of the amount determined pursuant to subdivision (a).(c) The local agency shall subtract the amount determined pursuant to subdivision (b) from the amount determined pursuant to subdivision (a).(d) The local agency shall determine the property tax rate which would have been required to produce the amount determined pursuant to subdivision (c) during the last full fiscal year in which the transferred program or service was provided and shall reduce its maximum property tax rate thereby.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2308 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 8 - Functional Consolidation: Effect on Maximum Property Tax Rates|Section 2308.

2308.  The maximum property tax rate for a local agency assuming the responsibility for providing a program or service and for levying a tax to pay the cost thereof, as a result of a functional consolidation, shall be the maximum property tax rate for such agency established prior to the functional consolidation plus such additional rate as may be necessary to pay the actual costs of providing such program or service.The Controller may audit any rate imposed under this section and if he determines that the rate exceeds a rate which would be necessary to pay the actual costs incurred as a result of functional consolidation, he shall immediately notify the local agency of such determination and the local agency shall reduce its property tax rate by an appropriate amount for the next succeeding fiscal year. In the event that a local agency fails to make such a reduction in its property tax rate, the Controller shall request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate.(Amended by Stats. 1977, Ch. 309.)
CA Rev & Tax Code § 2309 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 8 - Functional Consolidation: Effect on Maximum Property Tax Rates|Section 2309.

2309.  Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shall only be made in the first full fiscal year after the functional consolidation has occurred.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2325 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 9 - Reporting Tax Levies|Section 2325.

2325.  Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each local agency shall report to the Controller, on a form to be specified by the Controller, the property tax rate levied by, or on behalf of, the agency for the current fiscal year. That information shall show the amount of the rate, if any, levied pursuant to Sections 2260, 2261, 2262, 2263, 2263.1, 2263.2, 2264, 2265, 2266, 2266.1, 2267, 2270, 2271, 2272, 2273, 2274, 2275, 2276, 2277, 2278, 2279 and 2280. That information shall also show any property tax rate authorized or levied pursuant to the provisions of Article 6 (commencing with Section 2285), Article 7 (commencing with Section 2295), and Article 8 (commencing with Section 2305). Information with respect to any rate levied pursuant to Section 2270 shall also indicate the rate levied to pay interest and redemption charges on bonded indebtedness, the rate levied to pay the cost of retirement and pension benefits and the rate levied to make payments to special funds as required by charter. The Controller shall, by regulation, require any tax rate exempt from rate limitations imposed by this chapter to be reported in the manner specified by this section.(Amended by Stats. 1983, Ch. 1281, Sec. 22. Effective September 30, 1983.)
CA Rev & Tax Code § 2325.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 9 - Reporting Tax Levies|Section 2325.1.

2325.1.  In the event that the Controller determines that an error has occurred in establishing a property tax rate levied pursuant to any provision of this chapter, he shall immediately notify the local agency of such error and the local agency shall reduce its property tax rate by an appropriate amount for the next succeeding fiscal year. In the event that a local agency fails to make such a reduction in its property tax rate, the Controller shall request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate.(Amended by Stats. 1977, Ch. 309.)
CA Rev & Tax Code § 2326 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 3 - Reimbursement for Costs Mandated by the State|ARTICLE 9 - Reporting Tax Levies|Section 2326.

2326.  If a local agency fails to file the report required by Section 2325 by October 15, the Controller, in the succeeding fiscal year, shall reduce by 10 percent or five thousand dollars ($5,000), whichever is less, the payment he is required to make to such agency based on claims filed pursuant to Section 16113 of the Government Code.(Added by Stats. 1973, Ch. 358.)
CA Rev & Tax Code § 2801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 1 - General Provisions and Definitions|Section 2801.

2801.  It is hereby declared to be the policy of the state and the intent of this chapter to provide for:(a) The satisfaction and removal of any lien secured to any parcel of real property appearing on the current roll.(b) The payment of taxes on any parcel of real property separately from the whole assessment, if the parcel (1) is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court; or (2) has a separate valuation on the current roll.(Repealed and added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 2802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 1 - General Provisions and Definitions|Section 2802.

2802.  For the purposes of this chapter:(a) Improvements are not a parcel separate from the land on which they are situated.(b) An undivided interest is a parcel separate from the whole assessment.(c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district.(Repealed and added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 2811 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 2 - Payments|Section 2811.

2811.  Any person may apply to the tax collector to satisfy and remove any lien by paying the sum of the following:(a) The amount computed by multiplying the assessed value of the personal property, or leasehold improvements, or possessory interests by the applicable tax rate for the current year, if the lien sought to be satisfied and removed was created by a determination of the value of personal property, or leasehold improvements, or possessory interests; or the amount of the lien of the special assessment; or the amount of any other lien authorized by law to be levied against real property.(b) Delinquent penalties in an amount which bear the same proportion to the delinquent penalties in the whole assessment as the amount of the lien bears to the total taxes in the whole assessment.(c) Costs computed in the same manner as provided for the computation of delinquent penalties.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 2812 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 2 - Payments|Section 2812.

2812.  The amount due on the remainder of the assessment shall be the difference between the amount due on the whole assessment and the amount paid to satisfy and remove the lien.(Added by Stats. 1968, Ch. 1293.)
CA Rev & Tax Code § 2824 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 5 - COLLECTION OF TAXES|CHAPTER 3 - Collection of Part of an Assessment|ARTICLE 3 - Applications and Computations for Separate Assessments|Section 2824.

2824.  The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall compute the amount due thereon.(Added by Stats. 1968, Ch. 1293.)