§ 2901 Taxes on unsecured property are due on the lien date.
§ 2902 The assessment of unsecured property shall be deemed complete for the …
§ 2903 The tax collector shall collect taxes on unsecured property.
§ 2905 In collecting taxes on unsecured property the tax rate to be used is …
§ 2909.1 To enable the tax collector to collect taxes on unsecured property on …
§ 2910.1 (a) The tax collector may, no later than 30 days prior to the …
§ 2910.5 When taxes on unsecured property are paid in cash or whenever a …
§ 2910.7 Any person who receives a tax bill respecting property which has been …
§ 2913 The tax collector shall record a payment of taxes on the unsecured …
§ 2921.5 Taxes, penalties, and costs on unsecured property, as defined in …
§ 2922 (a) Taxes on the unsecured roll as of July 31, if unpaid, are …
§ 2922.5 Notwithstanding Section 2922, with respect to taxes on the unsecured …
§ 2923 Any county department, officer, or employee charged by law with the …
§ 2927 The collector of taxes on unsecured property shall prepare a …
§ 2927.1 The delinquent roll or abstract list shall contain all the essential …
§ 2927.2 Annually, after the taxes on the unsecured roll become delinquent, …
§ 2927.3 Upon completion of any delinquent roll or abstract list, or the …
§ 2927.4 Errors occurring in the delinquent roll or abstract list may be …
§ 2927.5 The delinquent roll, abstract list, or a copy certified by the …
§ 2927.6 Notwithstanding any other provision of law, in the case of a …
§ 2927.7 Notwithstanding any other provision of law, if the tax collector can …
§ 2928 Any original unsecured roll containing the information set forth in …
§ 2928.1 Upon destruction of the original unsecured roll pursuant to Section …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 5 > Chapter 4 > Article 1 - General Provisions

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Contract: A legal written agreement that becomes binding when signed.
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • property: includes both real and personal property. See California Penal Code 7
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • Statute: A law passed by a legislature.