California Laws: Revenue and Taxation Code Sections 101-136
- California Laws: Revenue and Taxation Code Section 101
Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division. ...
- California Laws: Revenue and Taxation Code Section 102
Nothing in this division shall be construed to permit double taxation. ...
- California Laws: Revenue and Taxation Code Section 103
"Property" includes all matters and things, real, personal, and mixed, capable of private ownership. ...
- California Laws: Revenue and Taxation Code Section 104
"Real estate" or "real property" includes: (a) The possession of, claim to, ownership of, or right to the possession of land. (b) All mines, minerals,...
- California Laws: Revenue and Taxation Code Section 105
"Improvements" includes: (a) All buildings, structures, fixtures, and fences erected on or affixed to the land. (b) All fruit, nut bearing, or ornamental trees and...
- California Laws: Revenue and Taxation Code Section 106
"Personal property" includes all property except real estate. ...
- California Laws: Revenue and Taxation Code Section 107
"Possessory interests" means the following: (a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive...
- California Laws: Revenue and Taxation Code Section 107.1
The full cash value of a possessory interest, when arising out of a lease of exempt property, is the excess, if any, of the value...
- California Laws: Revenue and Taxation Code Section 107.2
The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of...
- California Laws: Revenue and Taxation Code Section 107.3
The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of...
- California Laws: Revenue and Taxation Code Section 107.4
For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession...
- California Laws: Revenue and Taxation Code Section 107.6
(a) The state or any local public entity of government, when entering into a written contract with a private party whereby a possessory interest subject...
- California Laws: Revenue and Taxation Code Section 107.7
(a) When valuing possessory interests in real property created by the right to place wires, conduits, and appurtenances along or across public streets, rights-of-way, or...
- California Laws: Revenue and Taxation Code Section 107.8
(a) For purposes of applying subdivision (a) of Section 107 to a lease-leaseback of publicly owned real property, the possession of, claim to, or right...
- California Laws: Revenue and Taxation Code Section 107.9
(a) In addition to any taxable real property interests that an operator of certificated aircraft has at a publicly owned airport that are interests stated...
- California Laws: Revenue and Taxation Code Section 108
"State-assessed property" means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject...
- California Laws: Revenue and Taxation Code Section 109
"Roll" means the entire assessment roll. The "secured roll" is that part of the roll containing State assessed property and property the taxes on which...
- California Laws: Revenue and Taxation Code Section 109.5
"Machine-prepared roll" means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device, and such a roll may be displayed...
- California Laws: Revenue and Taxation Code Section 109.6
With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract...
- California Laws: Revenue and Taxation Code Section 110
(a) Except as is otherwise provided in Section 110.1, "full cash value" or "fair market value" means the amount of cash or its equivalent that...
- California Laws: Revenue and Taxation Code Section 110.1
(a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, "full cash value" of real property, including possessory...
- California Laws: Revenue and Taxation Code Section 110.5
"Full value" means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under...
- California Laws: Revenue and Taxation Code Section 115
"Interest" in any property includes any legal or equitable interest. ...
- California Laws: Revenue and Taxation Code Section 116
"Map" includes plat. ...
- California Laws: Revenue and Taxation Code Section 117
"Lien date" is the time when taxes for any fiscal year become a lien on property. ...
- California Laws: Revenue and Taxation Code Section 118
"Assessment year" means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same...
- California Laws: Revenue and Taxation Code Section 119
"County board" means the county board of supervisors when sitting as the county board of equalization. ...
- California Laws: Revenue and Taxation Code Section 121
"Taxing agency" includes the State, county, and city. "Taxing agency" also includes every district that assesses property for taxation purposes and levies taxes or assessments...
- California Laws: Revenue and Taxation Code Section 122
"Revenue district" includes every city and district for which the county officers assess property and collect taxes or assessments. ...
- California Laws: Revenue and Taxation Code Section 123
"Amount of defaulted taxes" on property means the sum of the following amounts: (a) The amount of taxes which were a lien on the real...
- California Laws: Revenue and Taxation Code Section 124
"Current taxes" means taxes which are a lien on property, but which are not included in "amount of defaulted taxes" except that, between a lien...
- California Laws: Revenue and Taxation Code Section 125
"Current roll" means the roll containing the property on which current taxes are a lien. ...
- California Laws: Revenue and Taxation Code Section 126
"Tax-defaulted property" is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector,...
- California Laws: Revenue and Taxation Code Section 128
"Assessor" means the assessing officer of a county, by whatever title he may be known. ...
- California Laws: Revenue and Taxation Code Section 129
"Business inventories" shall include goods intended for sale or lease in the ordinary course of business and shall include raw materials and work in process...
- California Laws: Revenue and Taxation Code Section 130
(a) "Vessel" includes every description of watercraft used or capable of being used as a means of transportation on water, but does not include aircraft....
- California Laws: Revenue and Taxation Code Section 134
"Unsecured property" is property: (a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure...
- California Laws: Revenue and Taxation Code Section 135
(a) "Assessed value" shall mean 25 percent of full value to and including the 1980-81 fiscal year, and shall mean 100 percent of full value...
- California Laws: Revenue and Taxation Code Section 136
Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of...
