In California, if an assessor or county board needs more time to complete a task, they can get an extension of up to 30 days, or 40 days if there's a public emergency. The board or its director can approve this extension. When time is extended, written notice must be given to relevant county officials, like the county auditor and tax collector. The board’s director must also update the board about any extensions granted at the next regular meeting. If the board needs additional time because of this extension, they will receive the same amount of extra time.

This law allows the Controller to extend the deadline for certain actions by the auditor or tax collector by up to 30 days. In cases of public disaster, the extension can be for 40 days. If an extension is given, the Controller must notify county officials in writing. Similarly, any related actions by the Controller that depend on the original act will also get the same extension.

This law allows county boards of supervisors to exempt certain properties from property tax if the cost of assessing and collecting taxes on them exceeds the revenue they would generate. However, there are limitations. The exemption doesn't apply to properties valued over $10,000 unless specific conditions are met, like for certain uses in public facilities up to $50,000. The board must decide on the exemption level uniformly and do it before the lien date each fiscal year. Real or personal properties listed under another section are not eligible, and new constructions can't be exempt unless they have a total value of $10,000 or less.

When dealing with property taxes, shorthand such as initials and abbreviations can be used to describe property details like the township or sections. These abbreviations need to be explained on the tax roll or referenced clearly if they're used. If the procedure from Section 109.6 is followed, a list of these abbreviations will be accessible to the public at the tax collector's office. The assessor is responsible for providing this list to the tax collector.

This law gives the Controller authority to oversee how tax sales, tax deeds, and tax redemptions are handled. The Controller can create rules and guidelines for these procedures, and county officials must follow them.

If you're taking legal action to resolve disputes over property ownership against a county, you must serve the lawsuit papers to the county's tax collector where the property is located.

This law states that the assessor, tax collector, and auditor in California can charge a $1 fee for preparing certain certified copies of documents, unless a specific law says otherwise. These documents include redemption certificates, installment redemption receipts, and assessment records. Additionally, if someone requests a copy of a record or document that needs to be created using a photographic process, the cost will be the actual price to make the copy plus $1. The money from these fees goes into the county's general fund.

If you need a certificate to prove your taxes have been paid, certain county officials can charge a fee for the document. This fee covers their costs to prepare it.

The exact fee amount is decided by the county's board of supervisors, following certain government guidelines.

This law allows any taxing agency, which is not a county but maybe has its own system for handling taxes, to arrange for the county recorder to manage documents related to property taxes. These documents can include things like assessments, sales, and deeds involving properties taxed by the agency. The county recorder will handle these documents just like they do for county taxes, considering the agency pays the same fees as a county would. If a deed is recorded for a taxing agency that is not the state or county, a copy will be sent to the officer specified in the taxing agency's ordinance or resolution.

This law section requires that any entity receiving money from certain types of lien payments, specifically under specified Improvement Bond Acts, must report details annually to the tax assessor. They need to inform about the original lien amount on each property, details about when and who paid off any fully settled liens, and how much principal remains on each lien.

This section explains that the laws about quieting a title or declaring a tax deed void apply not only to county taxes but also to taxes from other taxing agencies. These agencies might have their own systems for collecting taxes, but they are treated similarly to counties under these provisions.

In this context, whenever the law mentions the 'State' or 'county,' it means the specific taxing agency involved. The 'Controller' means the governing body of that agency, and the 'District attorney' refers to the agency's attorney or legal counsel.

Any part of the law referencing this division also applies to similar provisions in the laws, charters, or ordinances that guide the taxing agency's tax collection.

The law allows the chief accounting officer of local taxing agencies, like counties or cities, to review and audit the accounts of other local taxing agencies regarding shared tax collections. If multiple agencies are involved, they can agree to accept an audit report from just one agency's chief accounting officer. The 'chief accounting officer' varies by agency—such as an auditor for a county or city, or a designated officer for other agencies.

If you need to file a document with a tax agency by a certain date, it's considered on time if mailed with the correct address and postage, bearing a postmark of the due date or earlier. This rule takes precedence over other laws that say differently unless they explicitly state otherwise. The rule applies to filings required by any tax agency ordinances or regulations. Any claim that you filed on time must be made within a year of the original deadline, except for property statements or certain escape assessments. Lawmakers want this rule to be interpreted in favor of taxpayers, especially for property tax filings.

This law states that if a homeowner provides all the necessary information to the tax assessor, there is generally an assumption that favors the homeowner in any tax-related hearings regarding their primary residence. This is called a 'rebuttable presumption,' meaning it can be challenged but is initially in the homeowner's favor.

However, this assumption does not apply if the hearing involves an appeal concerning a missed assessment because the homeowner did not report a change in ownership, didn't file a required business property statement, or didn't get a permit for new construction.

An 'owner-occupied single-family dwelling' refers specifically to a home that is the owner's main residence and qualifies for the homeowner’s property tax exemption.

In California, any document the tax collector is required to sign can use a facsimile signature instead of a handwritten one. To do this, the tax collector must file their manual signature with the Secretary of State and certify it under oath. Once this is done, the facsimile signature is legally the same as a manual signature.

This law allows taxpayers to sign certain forms using an electronic signature instead of a traditional one if the county assessor allows electronic submissions. For this to happen, two conditions must be met: the electronic signature should include a statement that the information provided is true under penalty of perjury, and it must be authenticated in a way approved by the State Board of Equalization.

If these conditions are met, the county must accept these electronic signatures and can charge a fee to cover related costs. Each county is required to establish the necessary procedures to implement this system. An electronic signature has the same legal validity as any other form of signature once these conditions are met, and it is defined according to the Civil Code.

This law states that any document that needs to be verified by the county clerk for free can also be verified by a notary public or another county official for free, as per Section 1181 of the Civil Code.

This law mandates that the board should promote consistent methods for evaluating and measuring property values across the entire state.