reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 197.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 6 - Earthquake and Fire Disaster Relief|Section 197.4.

197.4.  After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall, within 30 days and after verification, certify this amount to the Controller for allocation to the county. Upon receipt of certification by the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter.(Added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. Effective November 16, 1987.)
CA Rev & Tax Code § 197.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 6 - Earthquake and Fire Disaster Relief|Section 197.5.

197.5.  On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.4, less the amount of its property tax revenue lost in the 1989–90 fiscal year with respect to eligible properties as a result of the reassessment pursuant to Section 170 of that property. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county.(Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 9. Effective November 7, 1989.)
CA Rev & Tax Code § 197.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 6 - Earthquake and Fire Disaster Relief|Section 197.6.

197.6.  On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 197.4, less the amount of its supplemental roll property tax revenue lost in the 1989–90 fiscal year with respect to eligible properties as the result of reassessment pursuant to Section 170 of that property. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county.(Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 10. Effective November 7, 1989.)
CA Rev & Tax Code § 197.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 6 - Earthquake and Fire Disaster Relief|Section 197.8.

197.8.  The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller.(Added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. Effective November 16, 1987.)
CA Rev & Tax Code § 197.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 6 - Earthquake and Fire Disaster Relief|Section 197.9.

197.9.  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0. 5 if the owner files a claim for deferral on or before December 10, 1989, with the assessor. Taxes deferred pursuant to this section shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the first installment of the original bill, whichever is later.(Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 11. Effective November 7, 1989.)
CA Rev & Tax Code § 198 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 6 - Earthquake and Fire Disaster Relief|Section 198.

198.  The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance. Notwithstanding Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, these standards shall not be subject to the review and approval of the Office of Administrative Law.(Added by Stats. 1987, 1st Ex. Sess., Ch. 6, Sec. 1. Effective November 16, 1987.)
CA Rev & Tax Code § 198.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 1 - GENERAL PROVISIONS|CHAPTER 6 - Earthquake and Fire Disaster Relief|Section 198.1.

198.1.  Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year until December 10, 1990, and, notwithstanding any other provision of this chapter, the further postponement of the December 10, 1989, installment of taxes on property on the regular secured roll for the 1988–89 fiscal year until December 10, 1990. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section.(Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 12. Effective November 7, 1989.)
CA Rev & Tax Code § 321 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 321.

321.  Land shall be legally described for tax purposes pursuant to this chapter.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 322 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 322.

322.  If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 323 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 323.

323.  If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions, subdivisions, and acreage claimed.(Amended by Stats. 1941, Ch. 1240.)
CA Rev & Tax Code § 324 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 324.

324.  City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 325 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 325.

325.  When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be described by numbers or letters as shown on the official map.(Amended by Stats. 1978, Ch. 1112.)
CA Rev & Tax Code § 326 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 326.

326.  Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to identify the land, and it is properly identified by and filed with the assessor or the board, the land may be described by reference to this map.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 327 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 327.

327.  Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in compliance with Sections 27556 to 27560, inclusive, of the Government Code, the assessor may number or letter the parcels in a manner approved by the board of supervisors. The assessor may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels in a manner approved by the board of supervisors, so long as an inspection of such map will readiliy disclose precisely what land is covered by any particular parcel number or letter in the current or any prior fiscal year. This map or copy shall at all times be publicly displayed in the office of the assessor.Land may be described by a reference to this map except that land shall not be described in any deed or conveyance by a reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which such land is located.All such maps in the possession of county assessors on August 27, 1937, and used for assessment purposes only, are deemed to have been numbered or lettered and approved properly.(Amended by Stats. 1953, Ch. 568.)
CA Rev & Tax Code § 327.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 327.1.

327.1.  The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the county recorder to also file a duplicate digital copy of that map with the county assessor.(Amended by Stats. 2004, Ch. 194, Sec. 3. Effective January 1, 2005.)
CA Rev & Tax Code § 327.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 327.5.

327.5.  Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision.(Added by Stats. 2005, Ch. 281, Sec. 1. Effective January 1, 2006.)
CA Rev & Tax Code § 328 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 2 - Legal Description of Lands for Assessment Purposes|Section 328.

328.  Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 1251 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 6 - Assessor s Office Equipment|Section 1251.

1251.  The board of supervisors shall furnish the assessor with the necessary office equipment, consisting of proper books, blanks, maps, office room, furniture, and stationery.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1252 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 6 - Assessor s Office Equipment|Section 1252.

1252.  If the board of supervisors fails to furnish the assessor with the necessary office equipment, then, on the assessor’s application, the State Board of Equalization shall furnish it.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1253 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 6 - Assessor s Office Equipment|Section 1253.

1253.  In any event, the cost of furnishing the assessor’s necessary office equipment is a county charge, payable like other county charges from the county general fund.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1254 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 6 - Assessor s Office Equipment|Section 1254.

1254.  The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may require the map books to:(a) Be indexed by owners’ names.(b) Show improvements and assessed value.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1255 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 6 - Assessor s Office Equipment|Section 1255.

1255.  The maps shall show the private lands owned or claimed in the county so as to provide a legal description of the lands.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1256 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 6 - Assessor s Office Equipment|Section 1256.

1256.  At the request of the assessor, the board of supervisors shall authorize and direct the assessor to prepare, or to supervise the preparation of, maps and block-books as may be needed for the assessor’s office to meet the requirements of the state board with respect thereto. All costs incurred in connection therewith shall be a charge against the county general fund, payable in the same manner as other county charges. This procedure shall be in addition to any other procedure relating to matters as may otherwise be provided by law.(Amended by Stats. 1993, Ch. 1187, Sec. 19.5. Effective January 1, 1994.)
CA Rev & Tax Code § 1361 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 7 - Responsibility of Assessor|Section 1361.

1361.  The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1362 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 7 - Responsibility of Assessor|Section 1362.

1362.  Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1363 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 7 - Responsibility of Assessor|Section 1363.

1363.  The board of supervisors shall then direct the district attorney to commence an action on the assessor’s bond for the amount of taxes lost through the assessor’s wilful failure or neglect.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1364 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 7 - Responsibility of Assessor|Section 1364.

1364.  On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on it. The amount thus recovered shall be distributed like money received on redemption.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1365 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 7 - Responsibility of Assessor|Section 1365.

1365.  (a) The county assessor and the employees of the assessor’s office shall not engage in any gainful profession, trade, business or occupation whatsoever for any person, firm, or corporation, or be so engaged in their own behalf, which profession, trade, business, or occupation is incompatible or involves a conflict of interest with their duties as officers and employees of the county. Conflict of interest shall include receipt of compensation or gifts from private persons or firms for advice or other services relating to the taxation or assessment of property.(b) If the board of supervisors or the Attorney General finds that the assessor has violated any of the provisions of subdivision (a), such violation shall constitute malfeasance in office on the part of the assessor.(c) If the assessor or the Attorney General finds that any of the employees of the assessor’s office has violated any provision of subdivision (a), such violation shall be grounds for dismissal of such employee by the assessor.(Added by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 1366 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 7 - Responsibility of Assessor|Section 1366.

1366.  Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one thousand dollars to the county, to be recovered on his official bond in an action brought in the name of the people by the Attorney General, when directed to do so by the board.(Added by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1367 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 7 - Responsibility of Assessor|Section 1367.

1367.  Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall report to the board during each fiscal year, commencing with the 1979–80 fiscal year, the total valuation of properties receiving such exemption each year. (Added by Stats. 1979, Ch. 242.)
CA Rev & Tax Code § 2050 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 3 - The Equalized County Assessment Roll|Section 2050.

2050.  Whenever, for the purpose of determining the assessed value of property on the county assessment roll or determining the names or addresses of assessees on such roll, the State Constitution, any law, any charter of a city or a county, or any ordinance, resolution, order or regulation of any city, county or other public corporation makes reference to the “last equalized county assessment roll” in those words or in similar words, or in any words intended to refer to the latest or current assessment roll of the county, such roll (hereinafter referred to as the “last equalized roll”) shall be ascertained in accordance with the rules provided in this chapter.(Added by Stats. 1965, Ch. 219.)
CA Rev & Tax Code § 2051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 3 - The Equalized County Assessment Roll|Section 2051.

2051.  The last equalized roll means the entire assessment roll as defined in Section 109.(Added by Stats. 1965, Ch. 219.)
CA Rev & Tax Code § 2052 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 3 - The Equalized County Assessment Roll|Section 2052.

2052.  The local roll as delivered to the auditor pursuant to Section 617, including any changes made by the county board during the month of July, together with the board roll as transmitted to the auditor pursuant to Section 756 and the estimate with any changes transmitted pursuant to Section 755, shall become the last equalized roll on August 20, and such rolls together shall continue to be the last equalized roll, except as otherwise provided in this chapter, (a) for the purpose of computing any debt limit for the issuance of bonds of any public entity that is based on a percentage of assessed valuation as shown on the last equalized assessment roll and (b) for all other purposes, until the assessment roll for the following year becomes the last equalized roll in accordance with the provisions of this section.(Amended by Stats. 1983, Ch. 1281, Sec. 20. Effective September 30, 1983.)
CA Rev & Tax Code § 2053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 3 - The Equalized County Assessment Roll|Section 2053.

2053.  If the board makes any change in the local roll pursuant to Sections 1840 and 1841, the local roll as so changed, together with the board roll as transmitted to the auditor pursuant to Section 756 and the estimate with any changes transmitted pursuant to Section 755, shall become the last equalized roll on the date the auditor receives notice of the action of the board, except for the purpose of computing any debt limit referred to in Section 2052.(Amended by Stats. 1977, Ch. 246.)
CA Rev & Tax Code § 2055 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 3 - The Equalized County Assessment Roll|Section 2055.

2055.  If the county board of equalization, or an assessment appeals board, as the case may be, makes any changes in the local roll pursuant to Chapter 1 (commencing with Section 1601), and including any other changes in the local roll made pursuant to law, together with the board roll as transmitted to the auditor pursuant to Section 756 and the estimate with any changes transmitted pursuant to Section 755, shall become the last equalized roll on the third day after the final adjournment of the county board of equalization or all assessment appeals boards of the county as the case may be, except for the purpose of computing any debt limit referred to in Section 2052.(Amended by Stats. 1977, Ch. 246.)
CA Rev & Tax Code § 2056 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 3 - The Equalized County Assessment Roll|Section 2056.

2056.  Whenever it becomes necessary for any purpose otherwise required by law to determine the assessed value of public property or other property exempt from taxation, as such assessed value is shown on the last equalized roll, and no value is shown on the roll for such property, and there is no other applicable provision for determining such assessed value, the assessor shall, upon request, provide in writing an estimate of the value according to his current assessment practices, and such estimate shall be deemed to be the assessed value for such purpose.(Added by Stats. 1965, Ch. 219.)
CA Rev & Tax Code § 2125 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 3 - The Equalized County Assessment Roll|Section 2125.

2125.  In any county in which tax receipts derived from the assessment of water rights have been impounded by reason of court litigation, whenever any state department, board or agency allocates funds to the county or any district lying wholly or partly within the county upon the basis of the assessed valuation of property, the value of all land, improvements and tangible personal property entered upon the local roll of the county after equalization, shall be adjusted for purposes of such allocation to eliminate the assessed valuation as to which the taxes were impounded.(Added by Stats. 1959, Ch. 1530.)
CA Rev & Tax Code § 2151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 4 - LEVY OF TAX|CHAPTER 1 - Determination of Tax|Section 2151.

2151.  The board of supervisors shall fix the rates of county and district taxes and shall levy the State, county, and district taxes as provided by law.(Enacted by Stats. 1939, Ch. 154.)