reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 2131 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3.5 - DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES|Section 2131.

2131.  (a) Notwithstanding any provision of law to the contrary, the board of supervisors of any county in which a portion of the territory of a district described in this section is located may, by adoption of a resolution on or before the first day of January of any year, require such district to cause the levy of any district tax or assessment in accordance with the provisions of this part. If the board of supervisors has adopted such a resolution, the board of directors of the district shall, on or before the last day of January following adoption of the board of supervisors’ resolution, adopt a resolution, or the board of directors may, without such action by the board of supervisors, adopt such a resolution on or before the last day of January of any year, to cause the levy of any district tax or assessment in accordance with the provisions of this part, if:(1) The territory within the boundaries of the district is situated in more than one county; and(2) The portion of the district tax or assessment levied on locally assessable property is imposed according to the value of such property as it appears on the local rolls in the respective counties in which the district is situated.(b) As used in this part, “district” means an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries. “District” shall exclude the following:(1) The state.(2) A county.(3) A city.(4) A special assessment district.(5) An improvement district.(6) A county service area.(7) A metropolitan water district.(c) As used in this part, “board of directors” means the legislative body or governing board of a district.(d) A resolution adopted pursuant to this section shall remain in effect for at least one year but may be rendered ineffective at any time thereafter by a resolution so stating adopted on or before the last day of January of the year in which the levy of the district’s tax or assessment shall no longer be imposed in accordance with the provisions of this part.(Amended by Stats. 1972, Ch. 1135.)
CA Rev & Tax Code § 2132 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3.5 - DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES|Section 2132.

2132.  (a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall:(1) Determine the total amount of revenue required by the district which will be derived from an ad valorem tax or ad valorem assessment on property on the secured roll.(2) Divide the amount determined pursuant to paragraph (1) among the counties in which the district is situated in the proportions that the estimated full values of taxable property on the secured roll within the district in the respective counties bear to the estimated total full value of such property within the district.(b) The estimated full value shall be determined by adding the figures for the several counties.(Amended by Stats. 1984, Ch. 678, Sec. 37.)
CA Rev & Tax Code § 2133 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3.5 - DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES|Section 2133.

2133.  (a) If a district has been formed under an enabling act which does not provide that the board of directors shall fix district tax rates, any board of directors which has adopted a resolution pursuant to Section 2131 shall certify, on or before September 1st of each year, to the auditor of each county in which the district is located the total amount of revenue to be derived from an ad valorem tax or assessment on property within the district on the county’s secured roll, as such total is determined pursuant to Section 2132.(b) If a district has been formed under an enabling act which requires the board of directors to fix district tax rates, any board of directors which has adopted a resolution pursuant to Section 2131 shall fix the rate of district tax for each county in which the district is located at the rate which is necessary in order to raise the amount of revenue apportioned to each such county pursuant to Section 2132. Immediately after fixing such rates, the board of directors shall transmit to the auditor of each county in which the district is located a statement of the rate of district tax fixed by the board of directors for such county.(Amended by Stats. 1967, Ch. 1192.)
CA Rev & Tax Code § 2134 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3.5 - DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES|Section 2134.

2134.  Any district levying or causing to be levied a tax in accordance with the provisions of this part may levy or cause to be levied a tax in one or more counties in excess of any maximum tax rate established by law or pursuant to law; provided that the total revenue to be received from the tax levies in all counties does not exceed the total revenue which would have been received by the district by levying the tax at the maximum rate in all counties without complying with the provisions of this part.(Repealed and added by Stats. 1967, Ch. 1192.)
CA Rev & Tax Code § 5900 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5900.

5900.  This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.”(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5901.

5901.  The Legislature finds and declares as follows:(a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as a result of misunderstandings or miscommunications.(b) The dissemination of information to taxpayers regarding property taxes and the promotion of enhanced understanding regarding the property tax system will improve the relationship between taxpayers and the government.(c) The proper assessment and collection of property taxes is essential to local government and the health and welfare of the citizens of this state.(d) It is the intent of the Legislature to promote the proper assessment and collection of property taxes throughout this state by advancing, to the extent feasible, uniform practices of property tax appraisal and assessment.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5902 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5902.

5902.  This part shall be administered by the board.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5903 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5903.

5903.  “Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5904 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5904.

5904.  (a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following:(1) The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers.(2) The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems.(b) The advocate shall be designated by, and report directly to, the executive officer of the board. The advocate shall at least annually report to the executive officer on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of this part.(c) Nothing in this part shall be construed to require the board to reassign property tax program responsibilities within its existing organizational structure.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5905 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5905.

5905.  In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with respect to the following:(a) The development and implementation of educational and informational programs on property tax assessment matters for the benefit of the board and its staff, assessors and their staffs, local boards of equalization and assessment appeals boards, and taxpayers.(b) The development and availability of property tax informational pamphlets and other written materials that explain, in simple and nontechnical language, all of the following matters:(1) Taxation of real and personal property in California.(2) Property tax exemptions.(3) Supplemental assessments.(4) Escape assessments.(5) Assessment procedures.(6) Taxpayer obligations, responsibilities, and rights.(7) Obligations, responsibilities, and rights of property tax authorities, including, but not limited to, the board and assessors.(8) Property tax appeal procedures.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5906 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5906.

5906.  (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the board to determine both of the following:(1) Whether the forms and their instructions promote or discourage taxpayer compliance.(2) Whether the forms or questions therein are necessary and germane to the assessment function.(b) The advocate shall undertake the review of taxpayer complaints and identify areas of recurrent conflict between taxpayers and assessment officers. This review shall include, but not be limited to, all of the following:(1) The adequacy and timeliness of board and assessor responses to taxpayers’ written complaints and requests for information.(2) The adequacy and timeliness of corrections of the assessment roll, cancellations of taxes, or issuances of refunds after taxpayers have provided legitimate and adequate information demonstrating the propriety of the corrections, cancellations, or refunds, including, but not limited to, the filing of documents required by law to claim these corrections, cancellations, or refunds.(3) The timeliness, fairness, and accessibility of hearings and decisions by the board, county boards of equalization, or assessment appeals boards where taxpayers have filed timely applications for assessment appeal.(4) The application of penalties and interest to property tax assessments or property tax bills where the penalty or interest is a direct result of the assessor’s failure to request specified information or a particular method of reporting information, or where the penalty or interest is a direct result of the taxpayer’s good faith reliance on written advice provided by the assessor or the board.(c) Nothing in this section shall be construed to modify any other provision of law or the California Code of Regulations regarding requirements or limitations with respect to the correction of the assessment roll, the cancellation of taxes, the issuance of refunds, or the imposition of penalties or interest.(d) The board shall annually conduct a public hearing, soliciting the input of assessors, other local agency representatives, and taxpayers, to address the advocate’s annual report pursuant to Section 5904, and to identify means to correct any problems identified in that report.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5907 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5907.

5907.  No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected. However, nothing in this section shall be construed to prevent an official or employee from being evaluated based upon the propriety and application of the methodology used in arriving at a value determination.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5908 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5908.

5908.  Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts to provide education and instruction to their staffs and local taxpayers for purposes of promoting taxpayer understanding and compliance with the property tax laws, and, to the extent feasible, statewide uniformity in the application of property tax laws.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5909 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5909.

5909.  (a) County assessors may respond to a taxpayer’s written request for a written ruling as to property tax consequences of an actual or planned particular transaction, or as to the property taxes liability of a specified property. For purposes of statewide uniformity, county assessors may consult with board staff prior to issuing a ruling under this subdivision. Any ruling issued under this subdivision shall notify the taxpayer that the ruling represents the county’s current interpretation of applicable law and does not bind the county, except as provided in subdivision (b).(b) Where a taxpayer’s failure to timely report information or pay amounts of tax directly results from the taxpayer’s reasonable reliance on the county assessor’s written ruling under subdivision (a), the taxpayer shall be relieved of any penalties, or interest assessed or accrued, with respect to property taxes not timely paid as a direct result of the taxpayer’s reasonable reliance. A taxpayer’s failure to timely report property values or to make a timely payment of property taxes shall be considered to directly result from the taxpayer’s reasonable reliance on a written ruling from the assessor under subdivision (a) only if all of the following conditions are met:(1) The taxpayer has requested in writing that the assessor advise as to the property tax consequences of a particular transaction or as to the property taxes with respect to a particular property, and fully described all relevant facts and circumstances pertaining to that transaction or property.(2) The assessor has responded in writing and specifically stated the property tax consequences of the transaction or the property taxes with respect to the property.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5910 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5910.

5910.  The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 5911 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 14 - PROPERTY TAXPAYERS' BILL OF RIGHTS|Section 5911.

5911.  It is the intent of the Legislature in enacting this part to ensure that:(a) Taxpayers are provided fair and understandable explanations of their rights and duties with respect to property taxation, prompt resolution of legitimate questions and appeals regarding their property taxes, and prompt corrections when errors have occurred in property tax assessments.(b) The board designate a taxpayer’s advocate position independent of, but not duplicative of, the board’s existing property tax programs, to be specifically responsible for reviewing property tax matters from the viewpoint of the taxpayer, and to review and report on, and to recommend to the board’s executive officer any necessary changes with respect to, property tax matters as described in this part.(Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
CA Rev & Tax Code § 9501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9501.

9501.  (a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division 10 of the Public Utilities Code, Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of this division, on motor vehicle fuel, a tax may be imposed by a county on a countywide basis in accordance with this part.(b) The tax shall be imposed in increments of one cent ($0.01) per gallon or, in the case of compressed natural gas, one cent ($0.01) per 100 cubic feet as measured at standard pressure and temperature.(c) No tax shall be imposed under this part on fuel used in propelling an aircraft or a vessel.(Amended by Stats. 1995, Ch. 555, Sec. 39. Effective January 1, 1996.)
CA Rev & Tax Code § 9502 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9502.

9502.  (a) Prior to imposition and collection of any tax under this part, a proposition granting authority to the county to impose the tax shall be submitted to and approved by the voters at an election. The proposition shall specify the maximum tax to be imposed and may specify the period for which the tax will be imposed.(b) A proposition may be submitted to the voters under subdivision (a) only if (1) it is approved by the board of supervisors and a majority of the city councils of the cities having a majority of the population in the incorporated areas of the county, as provided in subdivision (c), and (2) the county and the majority of the cities having a majority of the population in the incorporated areas of the county have a written agreement with respect to allocation of the revenues between the county and the cities.(c) If the board of supervisors approves the proposition prior to the approval of a majority of the city councils of the cities having a majority of the population in the incorporated area of the county, the approval of the other city councils to secure both of those majorities shall be secured within one year of the approval of the board of supervisors. If the board of supervisors approves the proposition after the approval of the city councils with both of those majorities, the approval of the board of supervisors shall be made within one year of the date of the approval of the city council which results in the proposition being approved by the city councils with both of those majorities.(Amended by Stats. 1982, Ch. 1085, Sec. 2. Effective September 16, 1982.)
CA Rev & Tax Code § 9502.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9502.5.

9502.5.  If the countywide tax is imposed within the County of Los Angeles, the portion of the proceeds of the tax allocated and spent within the boundaries of the San Fernando Valley Statistical Area, as defined in Section 11093 of the Government Code, shall be not less, on a percentage basis, than the percent that the population of the San Fernando Valley Statistical Area is of the total population of Los Angeles County.(Added by Stats. 1981, Ch. 790, Sec. 3.)
CA Rev & Tax Code § 9503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9503.

9503.  (a) The county shall contract with the State Board of Equalization for the administration of any tax imposed under this part, and the state board shall be reimbursed for its cost in the administration of the tax.(b) The county shall also reimburse the state board for its cost of preparation to administer the tax.(Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.)
CA Rev & Tax Code § 9504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9504.

9504.  The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax.(Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.)
CA Rev & Tax Code § 9505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9505.

9505.  After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the county periodically as promptly as possible for distribution in accordance with the allocation agreement between the county and cities. The transmittals from the Board of Equalization to counties and the transmittal from counties to cities shall be made at least twice in each calendar quarter.(Amended by Stats. 1982, Ch. 1589, Sec. 24.)
CA Rev & Tax Code § 9506 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9506.

9506.  The ordinance shall include provisions identical to those contained in Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), except that the name of the county as the taxing agency shall be substituted for that of the state.(Amended by Stats. 1995, Ch. 555, Sec. 40. Effective January 1, 1996.)
CA Rev & Tax Code § 9507 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 4 - LOCAL MOTOR VEHICLE FUEL TAXATION|Section 9507.

9507.  The net revenues received by counties and cities from taxes imposed under this part shall be expended only for the purposes authorized by Article XIX of the California Constitution.(Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.)
CA Rev & Tax Code § 11101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5.5 - LOCAL VEHICLE LICENSE FEES|Section 11101.

11101.  This part is applicable only in a county which has adopted a general plan providing for a network of county expressways and has financed the first phase of the construction of such highways from a county highway bond issue totaling at least seventy million dollars ($70,000,000). This part is necessary to provide needed revenue to continue further construction of such an expressway system without increasing the property tax.(Added by Stats. 1967, Ch. 1221.)
CA Rev & Tax Code § 11102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 5.5 - LOCAL VEHICLE LICENSE FEES|Section 11102.

11102.  As used in this part, “department” means the Department of Motor Vehicles.(Added by Stats. 1967, Ch. 1221.)