California Revenue and Taxation Code 5082.1 – Every public entity shall do all of the following:(a) Provide …
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Every public entity shall do all of the following:
(a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity.
Terms Used In California Revenue and Taxation Code 5082.1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Revenue and Taxation Code 4801
(b) Indicate on the instrument referred to in subdivision (a) the date of apportionment.
(c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment.
(d) Provide a map of the acquired property.
(Added by Stats. 1985, Ch. 650, Sec. 2.)