reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5140.

5140. The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action only in the superior court, but not in the small claims division of the superior court, against a county or a city to recover a tax which the board of supervisors of the county or the city council of the city has refused to refund on a claim filed pursuant to Article 1 (commencing with Section 5096) of this chapter. No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff.
(Amended by Stats. 2007, Ch. 340, Sec. 10. Effective January 1, 2008.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5141.

5141. (a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that the board of supervisors or city council rejects a claim for refund in whole or in part.
(b) Except as provided in subdivision (c), if the board of supervisors or city council fails to mail notice of its action on a claim for refund within six months after the claim is filed, the claimant may, prior to mailing of notice by the board of supervisors or city council of its action on the claim, consider the claim rejected and bring an action under this article.
(c) If an applicant for the reduction of an assessment states in the application that the application is intended to constitute a claim for refund pursuant to Section 5097, the claim for refund shall be deemed denied on the date the final installment of the taxes extended on such assessment becomes delinquent or on the date the equalization board makes its final determination on the application, whichever is later.
(Amended by Stats. 1987, Ch. 1262, Sec. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5142.

5142. (a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant to Article 1 (commencing with Section 5096).
No recovery shall be allowed in any refund action upon any ground not specified in the refund claim.
(b) When the person affected or his or her agent and the assessor stipulate that an application involves only nonvaluation issues, they may file a stipulation with the county board of equalization stating that issues in dispute do not involve valuation questions. To the extent possible, the stipulation shall also indicate the parties’ agreement as to the assessment amounts that would result under their respective positions on the issue or issues in dispute. The board shall accept or reject the stipulation, with or without conducting a hearing on the stipulation. The filing of, and the acceptance by the board of, a stipulation shall be deemed compliance with the requirement that the person affected file and prosecute an application for reduction under Chapter 1 (commencing with Section 1601) of Part 3 in order to exhaust administrative remedies. However, the filing of, and the acceptance by the board of, a stipulation under this subdivision shall not excuse or waive the requirement of a timely filing of a claim for refund.
(c) Nothing in this subdivision shall be construed to deprive the county board of equalization of jurisdiction over nonvaluation issues in the absence of a contrary stipulation.
(Amended by Stats. 1993, Ch. 387, Sec. 8. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5143.

5143. If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.
(Repealed and added by Stats. 1976, Ch. 499.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5144.

5144. If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion of the assessment that is found to be void. The taxes paid on the portion of the assessment not found to be void shall constitute valid taxes which, if paid after delinquency, shall carry penalties, interest, and costs.
(Added by Stats. 1976, Ch. 499.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5145.

5145. (a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under Section 5140 at any time within six months after the rejection of a claim for the first installment under an installment plan of redemption pursuant to Article 2 (commencing with Section 4216) of Chapter 3 of Part 7, if the following requirements are satisfied:
(1) The first installment payment is made within six months of the delinquency of the taxes being paid by installments.
(2) If the balance of the unpaid tax liability remaining after the first installment payment has been made, plus penalties and interest thereon to the date of filing the actions, exceeds 66
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/
3
percent of the full value of the property on which the taxes are a lien, as of the last equalized assessment roll, the taxpayer shall post a bond with the county tax collector in a sum equal to that excess or, in the alternative, pledge other property with the county tax collector in that amount as security. The requirement for a bond or additional security specified in this paragraph shall terminate when the balance of unpaid tax liability remaining after a subsequent installment payment, plus penalties and interest thereon to the date of such subsequent installment payment, no longer exceeds 66
2
/
3
percent of the full value of the property on which the taxes are a lien, as of the last equalized assessment roll. However, a new bond shall be posted or property pledged if, during the pendency of the action, the balance of unpaid tax liability, plus penalties and interest thereon, again exceeds 66
2
/
3
percent of the full value.
(b) The right to maintain an action under this section shall terminate if there is a default of any obligation by the owner in the installment plan of redemption on the property.
(c) If the owner does not recover the amount of taxes in dispute in an action brought under this section, he or she shall pay additional interest to the county or city equal to the difference between the interest he or she has paid under Article 2 (commencing with Section 4216) of Chapter 3 of Part 7 and the amount of interest the county or city would have earned on the funds in the impound account on the entire amount of tax determined by the court to be due, if the amount had been paid in equal installments on the tax delinquency dates.
(Amended by Stats. 1983, Ch. 1281, Sec. 34. Effective September 30, 1983.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5145.5.

5145.5. (a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the limitations set forth in subdivision (d), bring an action in accordance with Section 5140 at any time within six months after the rejection of a claim for the refund of the first installment that is paid under an installment plan for payment of escape assessments that is entered into pursuant to Section 4837.5.
(b) The right to maintain an action pursuant to this section shall terminate if there is a default on the part of the assessee with respect to any obligation in the installment plan for payment of the escape assessment.
(c) If the owner does not recover the amount of taxes in dispute in an action brought under this section, he or she shall pay additional interest to the county or city in an amount equal to the difference between the amount of interest he or she has paid under Section 506 and the amount of interest that the county or city would have earned in the impound account in connection with the entire amount of tax determined by the court to be due if that amount had been paid prior to delinquency.
(d) (1) This section shall not apply in cases where the penalty pursuant to Section 503 has been added to the escape assessment and upheld by the appeals board or the county board of equalization.
(2) This section shall apply to installment plans initiated by written requests filed with the tax collector on or after July 1, 1997.
(Added by Stats. 1997, Ch. 941, Sec. 13. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5146.

5146. If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an action must be brought against the county for the recovery of those taxes. When an action is filed against a county for taxes collected by the county on behalf of a city or cities, the county shall give notice of that action to the city or cities within 30 days of the county’s receipt of the summons and complaint. A fee shall be payable by the assessee in an amount prescribed by the court to cover the reasonable costs incurred by a county or counties in giving the required notice. Any city receiving notice of the action filed against the county may, within 30 days of the receipt of that notice, intervene in that action. Whether or not a city intervenes in the action, any judgment rendered for an assessee shall be entered exclusively against the county; however, the county shall be entitled to recover separately from the city or cities and other tax entities those taxes collected by the county on behalf of the city or cities and other tax entities which are subject to refund to the assessee as a result of the judgment. Payment to the taxpayer upon the judgment and any interest thereon may be deferred by the county until the apportionment of property tax revenue next following the date of the judgment, or as the county and the taxpayer may otherwise agree. Interest shall accrue during any deferral period unless the county and taxpayer otherwise agree. The county may if it chooses to do so offset the amount of the judgment and interest recoverable by it from the city or cities and other tax entities against amounts held in the county treasury therefor or against amounts due and payable thereto, including, but not limited to, property tax apportionments. The amount of the fee required by this section shall not be recoverable by the assessee in the action and no judgment entered in the action in favor of the assessee shall provide for the recovery of the fee.
As used in this section, “county” includes a city and county.
If all or any portion of the taxes sought to be recovered were levied on state-assessed property, property which the board has found ineligible for the welfare exemption pursuant to Section 254.5, or property as to which the board has reviewed the assessment pursuant to Section 11 of Article XIII of the Constitution, the board shall be joined as a party to the action.
(Added by renumbering Section 5148 by Stats. 1987, Ch. 1262, Sec. 5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5147.

5147. (a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter commenced shall be dismissed by the court in which the action was commenced, on the court’s own motion or on the motion of any defendant therein, unless the summons was issued and served and the return thereon was made within one year after the commencement of the action, except where the parties have filed a stipulation in writing that the time may be extended or the party against whom the action is prosecuted has made a general appearance in the action.
(b) For purposes of this section, none of the following constitutes a general appearance in the action:
(1) A stipulation pursuant to Section 583.230 of the Code of Civil Procedure extending the time within which service must be made.
(2) A motion to dismiss made pursuant to this chapter, whether joined with a motion to quash service or a motion to set aside a default judgment, or otherwise.
(3) An extension of time to plead after a motion to dismiss made pursuant to this chapter.
(Amended by Stats. 1990, Ch. 126, Sec. 34. Effective June 11, 1990.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5149.

5149. All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give those actions precedence over all other civil actions therein, except actions to which special precedence is given by law, in the matter of setting same for hearing or trial, and in hearing the same, to the end that all those actions shall be quickly heard and determined.
(Amended by Stats. 1988, Ch. 1372, Sec. 1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2 - Refund Actions by Taxpayers › Section 5149.5.

5149.5. Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered.
(Added by Stats. 1976, Ch. 499.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2.5 - Interest on Refunds › Section 5150.5.

5150.5. In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is allowed by the court, the plaintiff shall be entitled to interest on the penalties for which recovery is allowed, at the applicable rate or rates in effect from time to time and payable on a refund of tax, as provided in Section 5151. This interest shall be payable from the date of filing of the claim for refund, but in no event earlier than the date of payment of the penalty or installments thereof sought to be refunded, to the date of entry of judgment. This accrued interest shall be included in the judgment.
(Amended by Stats. 2011, Ch. 352, Sec. 12. (SB 948) Effective January 1, 2012.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2.5 - Interest on Refunds › Section 5152.

5152. In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion of the assessment was made in violation of a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the board, and the assessor should have followed the procedures set forth in Section 538 in lieu of making the assessment, the plaintiff shall be entitled to reasonable attorney’s fees as costs in addition to the other allowable costs. This section is ancillary only, and shall not be construed to create a new cause of action nor to be in lieu of any other provision of law.
(Added by Stats. 1978, Ch. 1188.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 2.5 - Interest on Refunds › Section 5153.

5153. Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and those revenues are ultimately used to provide a refund of tax to the affected taxpayer or taxpayers, interest due to the taxpayer or taxpayers for the period that those funds were impounded shall be calculated and paid at the rate, or rates where the applicable rate fluctuated, earned by the county on those revenues during the period of impoundment.
(Added by Stats. 1993, Ch. 387, Sec. 9. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS › CHAPTER 5 - Refunds › ARTICLE 3.5 - Scope of Judicial Review of Assessments in Refund Actions › Section 5170.

5170. In suits for the refund of state-assessed property taxes, the trial court shall not be restricted to the administrative record, but shall consider all evidence relating to the valuation of the property admissible under the rules of evidence. The court shall base its decision upon the preponderance of the evidence before it.
(Added by Stats. 1988, Ch. 1372, Sec. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 1 - General Provisions and Definitions › Section 5301.

5301. It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 1 - General Provisions and Definitions › Section 5303.

5303. (a) “Aircraft” means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a parachute or similar emergency safety device.
(b) “Aircraft” does not include any of the following:
(1) Rockets or missiles.
(2) Aircraft operated exclusively by an air carrier or foreign air carrier, as respectively defined in Section 40102(a)(2) and (21) of Title 49 of the United States Code, engaged in air transportation, as defined in Section 40102(a)(5) of that title, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.
(3) Air taxis, as defined in subdivision (a) of Section 1154.
(Amended by Stats. 2011, Ch. 351, Sec. 19. (SB 947) Effective January 1, 2012.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 1 - General Provisions and Definitions › Section 5304.

5304. “In this State” means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United States of America.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 2 - Exemptions › Section 5331.

5331. Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from personal property taxation.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 2 - Exemptions › Section 5332.

5332. Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 3 - Assessment › Section 5363.

5363. In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of aircraft prescribed by the board. In determining the market value of aircraft the assessor shall not take into account the existence of any custom or common method, if any, in arriving at the market value of any class or classes of aircraft.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 3 - Assessment › Section 5364.

5364. The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county assessor in the assessment of aircraft at market value.
(Amended by Stats. 1996, Ch. 1087, Sec. 24. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 3 - Assessment › Section 5365.

5365. Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting forth information about the aircraft that is necessary to ascertain the full value of the aircraft, including, but not limited to, the serial number, the make, model, year of manufacture of the aircraft, and engine and maintenance information, including the total hours logged on the aircraft following the last major overhaul of the engine of the aircraft.
(Amended by Stats. 2004, Ch. 200, Sec. 8. Effective January 1, 2005.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 3 - Assessment › Section 5366.

5366. Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of the county in which the airport is situated with a statement containing a list of names and addresses of the owners, and the make, model, and aircraft registration number, of all aircraft which were using the airport as a base. The assessors of each county shall, not later than the deadline to submit the required statistical statement pursuant to Section 407, provide the California Department of Transportation, Division of Aeronautics with a statement containing a list of names, addresses of owners, make, model, aircraft registration number, and assessed value of all aircraft which were using airports in the county as a base.
(Amended by Stats. 2022, Ch. 427, Sec. 22. (SB 1489) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 3 - Assessment › Section 5367.

5367. If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the assessor, a penalty of 10 percent of the market value of the unreported aircraft shall be added to the value of the aircraft of such person which is placed on the current roll.
If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the statement was due to reasonable cause and not due to willful neglect, it may order the penalty abated; provided, that the assessee has filed with the county board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions.
If the penalty is abated, it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected.
(Added by Stats. 1978, Ch. 1209.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 3 - Assessment › Section 5368.

5368. Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport is situated, a statement containing the make, model, aircraft registration number, and arrival and departure information of all aircraft utilizing the airport facilities.
(Added by Stats. 2007, Ch. 180, Sec. 5. Effective August 24, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 4 - Levy › Section 5391.

5391. For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as all other personal property. Aircraft which are considered business inventories, within the meaning of Section 129 of the Revenue and Taxation Code, shall be included in the inventory exemption.
(Amended by Stats. 1980, Ch. 610, Sec. 3.5. Effective July 18, 1980.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 4 - Levy › Section 5392.

5392. The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.
(Amended by Stats. 1980, Ch. 610, Sec. 4. Effective July 18, 1980.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 6 - Distribution › Section 5452.

5452. If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 6 - Distribution › Section 5453.

5453. If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and one-half to the county.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 6 - Distribution › Section 5454.

5454. If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school district and the high school district.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 6 - Distribution › Section 5455.

5455. It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding all other educational districts.
(Added by Stats. 1961, Ch. 1703.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 10 - AIRCRAFT ASSESSMENT AND TAXATION › CHAPTER 6 - Distribution › Section 5456.

5456. The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.
(Amended by Stats. 1980, Ch. 202, Sec. 3.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5701.

5701. The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and another respecting the method used in arriving at an assessed value; that this has resulted in serious inequities between the owners of racehorses depending in part on the county wherein they are assessed; that a continuation of current assessment practices will result in a substantial decrease in the breeding, boarding, and training of racehorses for racing competition in California and that current assessment practices have caused racehorse owners to remove their horses from California to other major breeding states with the result that over a period of time if these assessment practices are continued, both the breeding and racing of racehorses in California will suffer in that the quality and quantity of racehorses will be reduced and impaired; that a severe loss of employment and taxes to breeding and racing will result, attendance at race meetings will decrease, and betting will be reduced with consequent substantial loss of revenue to California. It is the intent of the Legislature, in enacting this part, to establish a more equitable method of taxing racehorses and thereby provide incentives to owners of these horses to maintain their horses within the state by providing for a uniform system of in-lieu taxation for the racehorses subject to the provisions of this part. The Legislature further finds that, because Arabian horses begin racing and breeding at least one year later than other breeds, Arabian horses should be treated equitably by allowing that breed four years before they are required to begin racing or be engaged in breeding activities.
(Amended by Stats. 1985, Ch. 1250, Sec. 3. Effective September 30, 1985.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5703.

5703. “Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or produce foals which will be eligible to participate in a horseracing contest in California wherein parimutuel racing is permitted under rules and regulations prescribed by the California Horse Racing Board. “Racehorse” does not mean or include any horse over three years old, or four years old in the case of an Arabian horse, that has not participated in a horserace contest on which parimutuel wagering is permitted or has not been used for breeding purposes in order to produce racehorses during the two previous calendar years.
(Amended by Stats. 1985, Ch. 1250, Sec. 4. Effective September 30, 1985.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5704.

5704. “Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor.
(Added by Stats. 1971, Ch. 1759.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5705.

5705. “Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5706.

5706. “Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.
(Repealed and added by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5707.

5707. “Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.
(Repealed and added by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5710.

5710. “Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5711.

5711. “Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5712.

5712. “Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5713.

5713. “Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5714.

5714. “Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5715.

5715. “Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5716.5.

5716.5. “Foal” means a racehorse which is foaled during the current calendar year.
(Added by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5717.

5717. “Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5718.

5718. “Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5720.

5720. “Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare.
(Added by Stats. 1971, Ch. 1759.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5720.5.

5720.5. “Stud fee classification” will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar year.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 1 - General Provisions and Definitions › Section 5720.6.

5720.6. “Domicile” means:
(a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race.
(b) The residence on January 1 of the current calendar year of the owner of any racehorse that is not quartered at a home ranch or other location when not racing or in training to race.
(Added by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 2 - Imposition of Tax › Section 5721.

5721. For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state, there is hereby imposed an annual tax on owners of racehorses for such racehorses domiciled in this state, which shall be in lieu of any property tax on racehorses subject to taxation pursuant to this part.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 2 - Imposition of Tax › Section 5722.

5722. The annual tax is imposed on and shall be paid by the owner on the following basis:
Age 12
Age 13
STALLIONS
and younger
and older
Stud fee classification
$10,000 and up  ........................
$1,000
$650
7,500 and up  ........................
750
500
5,000 and up  ........................
500
330
3,000 and up  ........................
300
200
1,500 and up  ........................
150
100
1,000 and up  ........................
100
65
Less than 1,000  ........................
75
50
BROODMARES
Stakes-winning producing
broodmares  ........................
75
50
Stakes-producing
broodmares  ........................
75
50
Other producing
broodmares  ........................
40
28
Stakes-winning nonproducing
broodmares  ........................
35
25
Other nonproducing
broodmares  ........................
20
12
ACTIVE RACEHORSES
Racehorses which in the
previous calendar year
earned:
$100,000 or more  ........................
150
Between 50,000
and 99,999  ........................
100
Between 25,000
and 49,999  ........................
60
Less than 25,000  ........................
40
OTHER RACEHORSES
Stakes yearlings, stakes
two-year-olds, stakes
three-year-olds  ........................
35
Other yearlings, two-year-
olds, three-year-olds, and
nonactive racehorses  ........................
20
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 3 - Exemptions › Section 5741.

5741. Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5761.

5761. The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calendar year for which it is imposed and shall be immediately due and payable to the tax collector of the county in which the racehorse is domiciled.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5762.

5762. The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5763.

5763. A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty of 1 percent shall attach to the tax on the first day of the first calendar month commencing after the tax becomes delinquent and on the first day of each calendar month thereafter, until the delinquent tax and penalties have been paid in full.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5764.

5764. If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any portion thereof, will be jeopardized by delay, the tax collector shall thereupon make a determination of the tax or the amount of tax to be collected. The amount so determined shall be immediately due and payable. Such jeopardy determinations and the amount of tax found to be due thereunder may be collected by the tax collector by any legal means, including, but not limited to, the procedures established pursuant to Chapter 3.3 (commencing with Section 2851), Chapter 4 (commencing with Section 2901), Chapter 5 (commencing with Section 3002), and Chapter 6 (commencing with Section 3101) of Part 5 of this division.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5765.

5765. (a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in the county to determine if the correct information has been reported and the proper amount of tax has been paid.
(b) In those cases wherein the board determines that an audit would have been required under Section 469 if the racehorses were subject to property taxation, rather than to the provisions of this part, the assessor shall perform such audits of the books and records of the owners of racehorses subject to the tax imposed by this part as the board by rules and regulations may prescribe.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5766.

5766. The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5767.

5767. If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes due under this part, a penalty equal to 10 percent of the tax, and the penalties provided by Section 5763. If any person required to file the report required by Section 5782 files any false or fraudulent report with an intent to defeat or evade any tax due under this part, the tax collector shall impose on the lawful amount of tax due under this part, a penalty equal to 25 percent of the tax, and the penalties provided by Section 5763.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 4 - Collection › Section 5768.

5768. Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address in California or at any place mutually agreeable to the assessor and the owner, a true copy of business records relevant to the number and type of racehorses located in any county of the state during any taxable period and the number of days spent in each county during that period. Records referred to in this section shall be retained by the owner for a period of five years from the date any tax to which they relate becomes due.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 5 - Administration › Section 5781.

5781. The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part.
(Added by Stats. 1971, Ch. 1759.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 5 - Administration › Section 5782.

5782. On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report the tax due. The reports required by this section may be filed with the tax collector of the county in which the racehorse had its domicile. The reports shall be filed on or before 5:00 p.m. on the day the tax due becomes delinquent.
(Amended by Stats. 1972, Ch. 665.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 5 - Administration › Section 5783.

5783. The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this part belonging to another county as shown on the report, together with a copy of the report, in order that the auditor of any county receiving transferred funds can allocate them in the manner provided for in Section 5790.
(Amended by Stats. 1983, Ch. 1281, Sec. 35. Effective September 30, 1983.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 12 - TAXATION OF RACEHORSES › CHAPTER 5 - Administration › Section 5790.

5790. All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in the following manner:
(a) If the domicile of the racehorse was located within a city and any school district, the proceeds from such racehorse shall be distributed one-third to the city, one-third to the school district, and one-third to the county.
(b) If the domicile of the racehorse was located outside of any city but was located within one or more school districts, the proceeds from such racehorse shall be distributed one-half to the school district or districts and one-half to the county.
(c) If the domicile of the racehorse was located in both an elementary school district and a high school district, the proceeds allocable to school districts shall be divided equally between the elementary and high school districts to the exclusion of all other school districts.
The details of the method of allocation shall be supplied by the county auditor, and shall fairly carry out the purposes of this section.
(Added by renumbering Section 5801 by Stats. 1980, Ch. 285, Sec. 6. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 13 - TAXATION OF MANUFACTURED HOMES › CHAPTER 1 - General Provisions and Definitions › Section 5800.

5800. This part shall be known and may be cited as “The Manufactured Home Property Tax Law.”
(Amended by Stats. 1991, Ch. 796, Sec. 2.)