reglab/statecodes huggingface dataset:
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 3 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 7 - City Attorney › Section 41803.7.

41803.7. Whenever the city attorney is acting as a prosecutor in a criminal case pursuant to any provision of law or under a city charter, the city attorney shall have the power to issue subpoenas in a like manner as the district attorney.
(Amended by Stats. 2018, Ch. 467, Sec. 56. (SB 1498) Effective January 1, 2019.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 3 - OFFICERS › PART 3 - OTHER OFFICERS › CHAPTER 7 - City Attorney › Section 41805.

41805. (a) A city attorney who does not, in fact, exercise prosecutorial responsibilities on behalf of the city or cities by which he or she is employed shall not be precluded from defending or assisting in the defense of, or acting as counsel for, any person accused of any crime except for violation of any ordinance of the city or cities by which he or she is employed, provided that:
(1) The city or cities by which the city attorney is employed expressly relieve the city attorney of any and all prosecutorial responsibilities on its or their behalf; and
(2) The accused has been informed of and expressly waives any rights created as a result of any potential conflict created by his or her attorney’s position as a city attorney.
(b) Where the above provisions are met, a partner or associate of a city attorney shall not be prevented from defending or assisting in the defense of, or acting as counsel for, any person accused of any crime except for violations of any ordinance of the city or cities by which his or her partner or associate is employed as a city attorney.
(c) This section shall not preclude any city from limiting or prohibiting the private practice of any attorney it retains or employs.
(Amended by Stats. 2014, Ch. 71, Sec. 77. (SB 1304) Effective January 1, 2015.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43000.

43000. By ordinance the city legislative body shall provide a system for the assessment, levy, and collection of city taxes not inconsistent with this title.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43001.

43001. Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.
(Amended by Stats. 1953, Ch. 788.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43002.

43002. Tax liens attach as of 12:01 a.m. on the first day of January of each year.
(Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43003.

43003. Tax liens may be enforced by either of the following:
(a) (1) A sale of the real property affected and execution and delivery of necessary certificates and deeds, under regulations prescribed by ordinance. The regulations shall include a requirement that notice of the proposed sale be sent to the parties of interest, as defined in Section 4675 of the Revenue and Taxation Code, by the method set forth in Section 3701 of the Revenue and Taxation Code.
(2) Section 3701 of the Revenue and Taxation Code applies to the sending of notice and the validity of sale under this subdivision as though fully set forth in the subdivision, except that, for purposes of this subdivision:
(A) The reference in Section 3701 to “written authorization of the Controller” means the earliest time when, pursuant to an ordinance adopted to comply with this subdivision and without the inclusion of any periods of notice otherwise required, the real property may be sold to enforce the lien.
(B) The reference to “tax collector” means the official charged by an ordinance adopted pursuant to this subdivision with the duty of conducting the sale.
(3) The city shall charge a fee for providing notice pursuant to this section in an amount which does not exceed the estimated reasonable cost.
(b) Action to foreclose the liens in any court of competent jurisdiction.
(Amended by Stats. 1985, Ch. 475, Sec. 1.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43004.

43004. Deeds made upon any sale of property for taxes or special assessments have the same effect in evidence as deeds for property sold for nonpayment of county taxes.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43004.5.

43004.5. (a) For purposes of this part, assessed value means 25 percent of full value to, and including, the 1980–81 fiscal year, and 100 percent of full value for the 1981–82 fiscal year and fiscal years thereafter; and, tax rates shall be expressed in dollars, or fractions thereof, on each one hundred dollars ($100) of assessed value to and including the 1980–81 fiscal year and as a percentage of full value for the 1981–82 fiscal year and fiscal years thereafter.
(b) Whenever this code requires comparison of assessed values, tax rates or property tax revenues for different years, the assessment ratios and tax rates shall be adjusted as necessary so that the comparisons are made on the same basis, and the same amount of tax revenues would be produced, or the same relative value of an exemption or subvention will be realized regardless of the method of expressing tax rates or the assessment ratio utilized.
(c) For purpose of expressing tax rates on the same basis, a tax rate based on a 25 percent assessment ratio and expressed in dollars, or fractions thereof, for each one hundred dollars ($100) of assessed value may be multiplied by a conversion factor of twenty-five hundredths of 1 percent to determine a rate comparable to a rate expressed as a percentage of full value; and, a rate expressed as a percentage of full value may be multiplied by a factor of 400 to determine a rate comparable to a rate expressed in dollars, or fractions thereof, for each one hundred dollars ($100) of assessed value and based on a 25 percent assessment ratio.
(Added by Stats. 1978, Ch. 1207.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43005.

43005. In the case of a sale of property for taxes or special assessments, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5.
(Added by Stats. 1977, Ch. 648.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43005.7.

43005.7. Notwithstanding any other provision of law to the contrary, the legislative body of a city which collects its own taxes may by ordinance waive any penalties and interest on the second half of taxes, unpaid and delinquent at 5 p.m. on April 12, 1965, on any property damaged in excess of five hundred dollars ($500) by storms and floods occurring between December 1, 1964, and January 30, 1965, in an area proclaimed by the Governor to be in a state of disaster. With respect to those penalties and interest, the waiver shall constitute a complete relinquishment of all legal claim thereto by the city.
Any ordinance adopted pursuant to this section shall waive all those penalties and interest on taxes due the city, effective at 5 p.m. on April 12, 1965, and for all time thereafter, but shall not operate to reduce any tax delinquent at that time.
(Amended by Stats. 1983, Ch. 1281, Sec. 4. Effective September 30, 1983.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43007.

43007. Notwithstanding any other contrary provisions of law, the city legislative body may by ordinance provide that every person of the city who on the lien date of any year was the owner of, or had in his possession, or under his control, any taxable improvement, which improvement was thereafter destroyed without his fault by fire or by any other means prior to July 31 of that year and cannot be thereafter rebuilt because of a zoning prohibition, may on or before a date to be specified in such ordinance make application for the reassessment of such improvement and deliver to the assessing official of the city a written statement under oath, accompanied by a certificate of a disinterested competent person or authority showing the condition and value, if any, of the improvement immediately after the destruction, and that the assessor shall, on or before October 31 of that year, assess the improvement, or reassess it if it has already been assessed, according to the condition and value immediately after the destruction and upon such notice as it may find to be proper the board of equalization for the city may, until November 30 of that year, equalize any such assessment or reassessment. It may also be provided in such ordinance that the tax rate fixed for property on the roll on which the improvement so assessed appears or the improvement so reassessed appeared at the time of its original assessment shall be applied to the amount of equalized assessment or reassessment determined in accordance with this section. In the event that the resulting figure is less than the tax theretofore computed, the ordinance may provide that the taxpayer shall be liable for tax only for the lesser amount and that the difference shall be canceled. If the taxpayer has already paid the tax previously computed, the ordinance may provide that such difference shall be refunded to the taxpayer. This section shall be applicable to all cities to which the Constitution does not prevent it from being applied.
(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43008.

43008. (a) A lien on real property that results from the delinquency in payment of rates or charges, or the collection of future rates or charges, whether or not added to the tax assessment rolls, for water or other utility services supplied to the owners or occupants of real property by a utility owned or operated by a city, as defined in Section 53368, or a city and county, except a lien to discharge bonded indebtedness, shall be subordinate to any prior recorded lien on the property.
(b) A city or city and county may provide that upon the transfer of fee title as evidenced by recordation of a grant deed, trustee’s deed of sale, or other similar instrument, or upon transfer of the utility service of a property containing a master-metered, multifamily residential building of over four units, which building is provided water or power, or both, by a municipal utility owned or operated by a city or city and county, the transferee shall be required to notify the municipal utility of the change in title or service within 30 days of the transfer.
The municipal utility may require such a transferee to deposit with the utility, as security, up to six months of estimated reasonable utility charges with the utility, which deposit may be held by the utility for a period not to exceed two years. The utility may extend the requirement for the security deposit for an additional two years if the owner has been more than 30 days delinquent two or more times within the deposit period. The utility may also waive the security deposit requirement, at its discretion.
In the event a deposit is required of the transferee and the deposit is not paid, or the transferee fails to notify the utility within the time period provided, the utility shall have the right to record a lien against the property for the amount of the required deposit. The lien shall take effect only upon proper recordation in the county recorder’s office in which the property is located, and shall be subordinate to all prior recorded liens on the property.
The failure of the transferee to provide notice to the utility of the transfer or to provide the security deposit shall not affect the validity of the transfer of title to the transferee or the priority of liens on the property existing prior to recordation of the utility’s lien.
To the extent not inconsistent herewith, the existing rights of a city-owned or county-owned utility regarding imposition of a security deposit are preserved.
This subdivision shall not apply to transfers of title or service to court-appointed receivers.
(c) This section shall not be construed as evidence that an ordinance providing for priority liens which was enacted prior to January 1, 1996, was invalid or valid from the time of its enactment until January 1, 1996, and nothing in this section shall require a refund of any moneys collected pursuant to such an ordinance.
(Added by Stats. 1995, Ch. 604, Sec. 1. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43009.

43009. In exercising its discretion to waive the security deposit authorized by subdivision (b) of Section 43008, a utility shall consider the creditworthiness of the transferee, and any other factors determined by the utility.
(Added by Stats. 1995, Ch. 833, Sec. 1. Effective January 1, 1996.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43061.

43061. Property sold for city taxes is subject to redemption within a redemption period of at least five years upon such terms as the legislative body prescribes by ordinance.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43062.

43062. Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43063.

43063. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for payment except that the tax lien ceases to exist for all purposes after thirty years from the time the tax became a lien.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43064.

43064. Every tax is conclusively presumed to have been paid after thirty years from the time it became a lien, unless the property has been sold pursuant to law for the payment of the tax.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43065.

43065. Unless the city avails itself of the general laws relative to the assessment and collection of city taxes by county officers, at the first regular meeting in July the legislative body shall sit as a board of equalization, and continue in session from day to day until all returns of the assessor have been rectified. It shall hear complaints, and correct, modify, or strike out any assessment made by the assessor. Of its own motion it may raise any assessment, after notice to the person whose assessment is to be raised.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43066.

43066. Notice of the time and place of sitting shall be given in the manner prescribed by ordinance.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43067.

43067. The corrected list for each tax is the assessment roll upon which the tax is levied for that year. The city clerk, acting as clerk of the board of equalization, shall certify the corrected list as being the assessment roll.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43071.

43071. This article does not prevent the legislative body from exercising the power granted by general laws relative to the assessment and collection of taxes by county officers.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 1 - General › Section 43073.

43073. (a) The legislative body of any city which is encompassed entirely within the territory of a special district may elect to pay the district an amount equal to the amount the district would derive from its share of property tax allocations applicable to all property within the incorporated limits of the city.
(b) If a legislative body makes an election pursuant to subdivision (a), the county auditor shall reallocate property taxes due to the special district within the incorporated limits of the city to the city.
The county auditor shall report to the State Controller the amount of property taxes reallocated to a city pursuant to this subdivision, as well as the total amount of property taxes allocated to the city pursuant to Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1 of the Revenue and Taxation Code. No reallocation made pursuant to this subdivision shall affect any allocations of property tax revenues to the city or special district in subsequent fiscal years pursuant to Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1 of the Revenue and Taxation Code.
(c) If a city legislative body makes an election pursuant to subdivision (a), and upon apportionment of taxes by the county, the reallocated amounts shall be paid by the city or transferred by the county auditor to the district.
(d) If the legislative body of a city makes an election pursuant to subdivision (a), the legislative body shall notify the county auditor by no later than the first day of September of the fiscal year in which the election becomes effective.
(e) For purposes of this section, “special district” means any special district where the county board of supervisors act as, or has appointed, the governing body of the districts providing fire or library services to one or more cities or any county library service established under Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code provided for one or more cities, if all property within the city is taxed to support the service.
(f) This section does not apply in any case in which a city is making the payments described in this section to a district on the effective date of this section.
(g) If any additional costs are incurred by a county as a result of an election under this act by a city, the county may collect the costs from the city.
(h) This section applies only to cities which are in counties which have a population of 6,000,000 or more.
(Amended by Stats. 1981, Ch. 714, Sec. 183.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43090.

43090. This article does not apply to any city governed by general law until its legislative body elects to avail itself of the article.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43091.

43091. If the legislative body elects to proceed under this article, annually on or before the lien date, it shall pass an ordinance to that effect and file a certified copy of the ordinance with the auditor of the county in which the city is situated.
(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43092.

43092. The legislative body shall meet annually on the first Monday in August, and by ordinance fix the amount of money necessary to be raised by taxation upon the taxable property in the city, as a revenue to operate the various city departments and to pay the city indebtedness for the current year.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43093.

43093. Annually on or before the third Monday in August, the county auditor shall transmit to the legislative body of each city within the county a written statement showing the total value of all property within the city.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43094.

43094. The value shall be ascertained from the county assessment-book for the year, as equalized and corrected by the board of supervisors.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43095.

43095. On the first Monday of October, the city legislative body shall fix the tax rate, designating the number of cents upon each one hundred dollars ($100) and using as a basis the value of property as assessed by the county assessor and returned to the legislative body by the county auditor.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43097.

43097. The legislative body shall immediately transmit to the county auditor a statement of the tax rate so fixed.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43098.

43098. The auditor shall compute and enter in a separate column in the assessment book, to be headed “City Tax, City of ____” (naming it), the respective sums, in dollars and cents, to be paid as a city tax on the property therein enumerated and assessed as being in any city. He shall use the rate fixed by the legislative body and the assessed value as found in the assessment book.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43099.

43099. Taxes levied pursuant to this article shall be collected at the time and in the manner as county taxes.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43100.

43100. When collected, the net amount shall be paid to the treasurer of the city to which it belongs, under the general requirements and penalties provided by law for the settlement of other taxes.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 2 - Alternative Methods › Section 43101.

43101. On the filing of itemized statements by the county auditor and county tax collector showing the additional expense to their offices of assessing and collecting city taxes, by an order spread upon its minutes, the board of supervisors may deduct such expenses from the taxes of each city while in the hands of the county tax collector and order the amount transferred to the county salary fund.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 3 - Fiscal Year in Chartered Cities › Section 43120.

43120. The legislative body of any city operating under a charter framed pursuant to Section 8, Article XI of the Constitution may adopt an ordinance by a majority of all its members, changing the fiscal year of the city to begin at a time other than that fixed by the charter.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 1 - Property Tax Assessment, Levy,and Collection › ARTICLE 3 - Fiscal Year in Chartered Cities › Section 43122.

43122. By ordinance passed in the same manner, the legislative body may fix the time for making the annual tax levy, and the time at which the tax lien attaches. It may change the times designated in the charter for making the assessment, demanding statements of property, preparing the assessment roll, equalizing the assessment, and for all other matters relating to the assessment and collection of city taxes.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 2 - Special Taxes › ARTICLE 3 - Chartered City Special Assessment Procedure › Section 43240.

43240. A chartered city may provide, in a special assessment improvement procedure ordinance adopted pursuant to its charter, for the application of the supplemental remedy provisions of Part 13 (commencing with Section 8800) of Division 10 of the Streets and Highways Code.
(Added by Stats. 1963, Ch. 1376.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 1 - General › Section 43400.

43400. All money received from licenses, street poll taxes, fines, penalties, and forfeitures shall be paid into the general fund.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 1 - General › Section 43401.

43401. All moneys received from sales and use taxes shall be paid into the General Fund, or into such special fund or funds for such purpose or purposes as shall be established by ordinance.
(Added by Stats. 1959, Ch. 767.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43420.

43420. By ordinance or resolution, the city legislative body may create one or more revolving funds in connection with proceedings had under any general law for the following purposes:
(a) The establishing, laying out, opening, widening, extending, straightening, constructing, improving, or altering of streets, highways, boulevards, and public ways.
(b) The establishing, modifying or changing the grade thereof.
(c) The construction of the necessary pavements, curbs, sidewalks, culverts, bridges, tunnels, viaducts, and other structures, including the acquisition of lands, rights of way, or other property necessary for such purposes.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43421.

43421. The revolving fund may be created and used when the cost of the work or improvement is to be paid for:
(a) By special assessment.
(b) Out of any general or special city fund.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43422.

43422. By resolution, the legislative body may order money from any of the following funds transferred to and deposited in the revolving fund:
(a) The general fund.
(b) The permanent improvement fund.
(c) The general street improvement fund.
(d) Any fund received from the county or State to be expended in laying out, constructing, or otherwise improving or maintaining any street or other public way, or to be expended in acquiring lands or rights of way therefor.
(e) The proceeds of any municipal bonds, issued before or after the creation of the revolving fund, which may lawfully be appropriated to and expended for any of the purposes enumerated in this article.
(f) Any other fund which may lawfully be appropriated to any such purposes.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43423.

43423. The legislative body may appropriate any sums deemed necessary out of any such revolving fund and expend the money for any of the purposes enumerated and incidental expenses.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43424.

43424. It may advance money from the revolving fund as a deposit pursuant to Article 1 (commencing with Section 1255.010) of Chapter 6 of, or Article 2 (commencing with Section 1268.110) of Chapter 11 of, Title 7 of Part 3 of the Code of Civil Procedure in any eminent domain proceeding to acquire any property necessary in establishing, laying out, opening, widening, extending, or straightening any street or other public way.
(Amended by Stats. 1975, Ch. 1240.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43425.

43425. It may appropriate money out of any such revolving fund and, at prices not exceeding their face value, purchase improvement bonds or warrants representing special assessments for public improvements within the city and issued under general law.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43426.

43426. It may collect payments of principal and interest upon such bonds or warrants and deposit them in the revolving fund.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43427.

43427. The legislative body may order the revolving fund reimbursed, in whole or in part, when the following conditions exist:
(a) It has appropriated and expended or advanced any sum out of the fund to pay or to secure the payment of the cost of improvement of a street or other public way pursuant to this article, or the cost of acquiring land, rights of way, or other property necessary for such purposes.
(b) The cost, either in whole or in part, of the improvement is a lien assessed upon property abutting upon the improvement according to frontage or benefits, or upon property in districts according to benefits, and assessments are levied and collected for the cost.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43428.

43428. It may order that the revolving fund be reimbursed, either in whole or in part:
(a) By the deposit of the whole or any part of such assessments when collected.
(b) From the proceeds of any bonds of the district benefited, or from the proceeds of any bonds representing such assessments issued pursuant to law.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43429.

43429. The amount of the reimbursement shall not exceed the amount paid out of or advanced from the revolving fund for the improvement.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43430.

43430. The legislative body may reimburse the revolving fund, in whole or in part, by appropriating to, and depositing in, the fund money from any of the funds enumerated in Section 43422.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 2 - Street Work Revolving Fund › Section 43431.

43431. At any time the legislative body may reduce or discontinue the revolving fund. Upon such reduction or discontinuance, it shall transfer the money in the revolving fund to the funds from which it was derived, or may expend the money for any of the purposes of this article.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 3 - Harbor Improvement Fund › Section 43450.

43450. Pursuant to this article, any city whose corporate limits include or front upon any harbor, bay or estuary, or other navigable water, whether the tidelands or waterfront is owned or controlled by it or by the State, either in whole or in part, may incur an indebtedness for:
(a) The improvement, repair, and maintenance of its harbor.
(b) The erection of wharves, piers, seawall, state or municipal railroad and spurs along the harbor.
(c) Betterments, appurtenances, and dredging and filling necessary in connection with the harbor.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 3 - Harbor Improvement Fund › Section 43451.

43451. The city may create one or more funds for the payment of such indebtedness. Whether the funds are under the management and control of a state board of harbor commissioners or the management and control of the city, or any of its officers, boards or departments, pursuant to statute or charter of the city, the city may provide money for such funds by either or both of the following methods:
(a) The levy and collection of taxes.
(b) The issuance and sale of bonds.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 3 - Harbor Improvement Fund › Section 43452.

43452. The city may also issue and sell its bonds to provide a fund for the redemption, cancellation, and retirement of state bonds issued and sold to provide a fund for any improvement or construction in its harbor.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 3 - Harbor Improvement Fund › Section 43453.

43453. All provisions of law, or of the charter of the city, relative to the issuance and sale of other city bonds and the mode and manner of calling, holding, and canvassing an election authorizing the issuance and sale of such bonds, apply equally to the issue and sale of the bonds authorized by this article and to the mode and manner of calling, holding, and canvassing an election with reference to such bonds.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 3 - Harbor Improvement Fund › Section 43454.

43454. Where by law or charter of the city the management, control, and improvement of the harbor or tidelands is vested in whole or in part in a state board of harbor commissioners, the city may turn over to the State Board of Harbor Commissioners any funds which it provides. Such funds shall be used, managed, and controlled by the State Board of Harbor Commissioners for such work of improvement, repair, maintenance, and construction as the city lawfully designates.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 3 - Funds › ARTICLE 3 - Harbor Improvement Fund › Section 43455.

43455. When any city provides any fund for the redemption, cancellation, or retirement of any state bonds pursuant to this article, the city through its appropriate officers may transfer the money in the fund to the State Treasurer. Upon its receipt the State Treasurer shall place the money in the appropriate sinking fund and apply it to the redemption, cancellation, and retirement of such state bonds.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43600.

43600. As used in this article, “an issue of bonds” means the aggregate principal amount of all bonds authorized by a proposal approved by the city electors pursuant to this article.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43601.

43601. As used in this article, “municipal improvement” includes bridges, waterworks, water rights, sewers, light and power works or plants, buildings for municipal uses, wharves, breakwaters, jetties, seawalls, schoolhouses, fire apparatus, street work, and other works, property, or structures necessary or convenient to carry out the objects, purposes, and powers of the city. “Municipal improvement” also includes the acquisition of real property for a civic center site or for any public use or uses, whether or not the improvement of said real property is part of the purposes for which the bonds are to be issued and whether or not funds for the improvement of said real property are presently available from other sources.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 47.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43602.

43602. Pursuant to this article, a city may incur indebtedness for any municipal improvement requiring an expenditure greater than the amount allowed for it by the annual tax levy.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43603.

43603. When a city planning commission and the legislative body approve a group of municipal improvements as constituting a city plan, the legislative body may submit a single bond proposition covering the entire group of improvements. The provisions of Title 7 of this code shall not apply to the formulation and approval of a city plan under this section.
(Amended by Stats. 1961, Ch. 701.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43604.

43604. Such a city plan may include land for public use, public buildings including auditoriums and stadiums, parks, streets, transportation facilities and other municipal improvements.
(Amended by Stats. 1949, Ch. 1050.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43605.

43605. A city shall not incur an indebtedness for public improvements which exceeds in the aggregate 15 percent of the assessed value of all real and personal property of the city. Within the meaning of this section “indebtedness” means bonded indebtedness of the city payable from the proceeds of taxes levied upon taxable property in the city.
(Amended by Stats. 1955, Ch. 334.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43606.

43606. An indebtedness is incurred within the meaning of this article to the extent of the principal amount of bonds sold and delivered.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43607.

43607. Proceedings are initiated when the city legislative body passes a resolution by a two-thirds vote of all its members determining that the public interest or necessity demands the acquisition, construction, or completion of any municipal improvement.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43608.

43608. At any subsequent meeting, by a two-thirds vote of all its members, the legislative body may pass an ordinance ordering the submission of the proposition of incurring a bonded debt for the purpose set forth in said resolution to the qualified voters of the city at an election held for that purpose.
(Amended by Stats. 1949, Ch. 1050.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43610.

43610. The ordinance shall recite:
(a) The object and purpose of incurring the indebtedness.
(b) The estimated cost of the public improvements.
(c) The amount of the principal of the indebtedness.
(d) The rate or maximum rate of interest on the indebtedness, which shall not exceed 8 percent, and need not be recited if it does not exceed 4
1
/
2
percent. Said interest shall be payable semiannually except that interest for the first year after the date of the bonds may be made payable at the end of said year.
(e) The date of the election.
(f) The manner of holding the election and the procedure for voting for or against the proposition.
(Amended by Stats. 1975, Ch. 130.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43610.1.

43610.1. The ordinance may provide that the estimated cost stated therein of the public improvements includes any or all of the following:
(a) Legal or other fees incidental to or connected with the authorization, issuance and sale of the bonds.
(b) The costs of printing the bonds and other costs and expenses incidental to or connected with the authorization, issuance and sale of the bonds.
(c) If the public improvements are revenue-producing public works, bond interest estimated to accrue during the construction period and for a period of not to exceed 12 months after completion of construction.
If such statement is made, the proceeds of the sale of the bonds may be used to pay such of the foregoing as are stated in the ordinance.
This section shall not be construed to authorize a city to use the proceeds of the sale of bonds for a purpose for which it could not use its general fund.
(Amended by Stats. 1967, Ch. 1079.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43611.

43611. The ordinance shall be published once a day for at least seven days in a newspaper published at least six days a week in the city, or once a week for two weeks in a newspaper published less than six days a week in the city.
If there are no such newspapers, it shall be posted in three public places in the city for two succeeding weeks.
No other notice need be given.
(Amended by Stats. 1957, Ch. 844.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43612.

43612. If an election called pursuant to this article is consolidated with any other election, the ordinance calling the bond election need not set forth the election precincts, polling places and officers of election but may provide that the precincts, polling places and officers of election shall be the same as those set forth in the ordinance, order, resolution or notice calling or providing for or listing or designating the precincts, polling places and election officers for the election with which the election called pursuant to this article is consolidated, and shall refer to such ordinance, order, resolution or notice by number and title or date of adoption, or by date or proposed date of publication and the name of the newspaper in which publication has been or will be made, or by any other definite description.
(Amended by Stats. 1949, Ch. 1050.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43615.

43615. When two or more propositions for incurring indebtedness are submitted at the same election, the votes cast for and against each proposition shall be counted separately.
(Added by Stats. 1949, Ch. 79.)
2023 California Code › Government Code - GOV › TITLE 4 - GOVERNMENT OF CITIES › DIVISION 4 - FINANCIAL PROVISIONS › CHAPTER 4 - Bonds › ARTICLE 1 - General › Section 43616.

43616. If any proposition is defeated by the electors, the legislative body shall not call another election on a substantially similar proposition to be held within six months after the prior election. If a petition requesting submission of such a proposition, signed by 15 percent of the city electors as shown by the votes cast for all candidates for Governor at the last election, is filed with the legislative body, it may hold an election before the expiration of six months.
(Amended by Stats. 1961, Ch. 701.)