This law makes it clear that the rules in this section must not result in a person being taxed twice on the same transaction or amount.

In this context, "Property" refers to anything that can be privately owned. This includes real estate, personal items, and a combination of both.

This law defines what counts as 'real estate' or 'real property' in California. It includes ownership or rights to land, resources like minerals and timber found on the land, and any improvements made to the land.

'Improvements' refer to things like buildings or other permanent fixtures added to the property.

Improvements, in this context, mean anything built or attached to the land, like buildings, structures, and fences. It also includes certain non-natural plants, such as fruit and nut trees or vines, but exempts younger date palms from taxation.

This law is temporary and will be repealed once a particular chapter of the legal code becomes effective.

This California law defines what constitutes 'improvements' to land. These improvements include buildings, structures, fixtures, and fences attached to land, as well as specific types of trees and vines that are planted for fruit, nuts, or ornament, but not those that grow naturally or are exempt from taxes. Date palms younger than eight years are specifically excluded. The law becomes effective when a certain condition related to Chapter 4.5 occurs.

This law defines 'personal property' as all types of property that are not real estate. However, this definition is temporarily in place until another set of laws, starting with Chapter 4.5, becomes active, at which point this definition will be repealed.

Personal property is defined as any property that isn't real estate, unless Section 83.5 says otherwise. This section becomes effective when a specific part of the law called Chapter 4.5 starts to apply, according to another section, Section 88.

This law defines 'possessory interests' as the right to possess land or improvements in a manner that is independent, durable, and exclusive of others' rights. 'Independent' means having autonomous control over the property, 'durable' refers to usage for a known period, and 'exclusive' means the ability to enjoy and manage the property, potentially including sole occupancy or shared usage under certain circumstances. Taxable improvements on tax-exempt land are considered possessory interests. Additionally, leaseholds for extracting gas, oil, and other substances are noted as secure for tax purposes but not classified as possessory interests. Tax collection procedures are specified for delinquent taxes related to these interests.

This section explains how to calculate the taxable value of a specific kind of ownership interest in a leased property that is usually exempt from taxes. If you're leasing such a property, the taxable value is determined by comparing the market value of the lease to what remains to be paid on the lease. The law only applies to those ownership interests formed before a specific court decision in 1955 and excludes oil and gas development leases. Furthermore, if such interests have been renewed or extended, they’re not covered under this rule.

This law discusses how the value of rights to extract oil and gas from tax-exempt properties in California should be assessed. It clarifies that the taxable value of these rights does not include the value of royalties or profit-sharing rights owned by tax-exempt entities. The rules apply specifically to oil and gas interests created before a certain 1955 court decision. Extensions or renewals of these interests are not covered if they change royalty rates due to increased property value assessments, unless mandated by existing agreements or regulations. Furthermore, if royalty rates were already adjusted due to incorrect prior assessments, this section doesn't apply.

This law determines how to value leasehold estates involving the production of oil, gas, and other hydrocarbons from exempt properties for tax purposes. It focuses on valuing the rights to extract these resources without including the value of royalties or income shared with tax-exempt entities. The law applies specifically to oil and gas interests created or renewed around the time of a specific 1955 court decision, up until July 26, 1963.

It only applies if the renewal doesn't allow reducing royalties based on assessed value increases. If the royalty rate has already been reduced due to how valuations were handled by assessors, then this law doesn't apply.

This law states that for military housing projects on base, run by private contractors, certain conditions must be met to avoid being taxed as independent land users. The military retains significant control over construction, management, and operations, including setting rules, rents, and managing tenant issues. The contractor essentially follows military guidelines and does not have significant control over the housing operations.

The law also specifies that if military housing is rented to non-military individuals, different rules apply, including property taxes being the responsibility of the contractor. All these stipulations ensure that the benefits and tax savings go primarily to military personnel and their families.

When the state or a local government signs a contract with a private party that might create a taxable possessory interest, they must include a notice about the possible property taxation. If they don’t include this notice, the contract is still valid, but the private party can claim damages if they weren’t aware of the tax obligation.

The law presumes that the private party didn't know about the tax unless proven otherwise, but they don’t have to prove they wouldn’t have signed the contract if they had known. 'Possessory interest' refers to specific types of interests as defined elsewhere, and 'damages' in this context means the amount of the tax during the contract term.

This law section explains how to determine the value of certain property interests related to cable and video services when they use public areas such as streets and easements. These are called possessory interests. The law outlines three main ways to assess the value: by looking at similar sales, calculating income from the property, or measuring costs. The preferred method for valuing these interests is to consider the rent paid, applying a suitable rate for capitalization. The rent portion used must reflect the value of the possessory interest itself or what would be an appropriate economic rent.

When the more unusual method of using comparable sales is chosen, those valuations aren't automatically assumed to be correct. Also, intangible business elements like licenses, subscriber contracts, and goodwill are not taxed directly. However, these intangible assets might be considered when figuring out how valuable the possessory interest is, as they need to exist for the property to be used effectively.

If there's a change in ownership, the new owner must provide specific financial details to the tax assessor, such as sales price and revenue details. Not providing this information can lead to a penalty of up to $5,000.

This law talks about a specific type of property lease arrangement called a lease-leaseback between a public entity and a lessee (someone leasing property). It says that if the lessee must sublease the same property back to the public owner and follow the public owner’s rules, it’s not an independent lease. The public owner must have the option to buy back the lease rights, and the lessee cannot make more money from the sublease than it pays in rent for the main lease. Additionally, 'all or substantially all' in this context means at least 85% of the lease period must be under these conditions.

This law relates to how taxes are calculated for airline operators at publicly owned airports in California. It specifies that airline operators have both excluded and additional taxable interests in airport property. For tax assessments starting from the 1998–99 fiscal year onward, certain property assessments must use a direct income approach to determine value, which involves using a specific calculation based on landing fees from a previous year. It also sets rules on how and when changes in ownership and terms of possession affect taxable interests. The specifics include calculation methods for economic rent, adjustments based on the Consumer Price Index, and how changes in landing weights can affect the base value of these interests. County assessors have guidelines on how to assess the economic value despite disputes over landing fees by accounting for escrow funds.

This law states that if a low-income household is renting an apartment in a public housing project at a price deemed affordable under related housing standards, they are not considered to have independent possession or use of the property. This is particularly for the purposes outlined in another section of the law, essentially meaning the arrangement doesn't count as 'possessing' the property on their own.

The term 'state-assessed property' refers to any property that the board must evaluate according to Section 19 of Article XIII of the California Constitution. This property is also liable for local taxes.

This section defines different parts of the 'assessment roll,' which is a list of property subject to tax. The 'secured roll' includes properties with taxes that act as a lien on real estate, ensuring the taxes get paid. The 'unsecured roll' includes properties without such liens. The 'local roll' comprises both secured and unsecured rolls that the county assessor evaluates. The 'board roll' is part of the secured roll specifically for property assessed by the State.

This law describes what a 'machine-prepared roll' is in terms of assessment rolls. It explains that these rolls can be created using electronic or mechanical equipment like computers or typewriters. The resulting roll can be displayed in various formats, such as printed papers or microfilm, as long as it is easy for the public to read. Importantly, these rolls don't need to include information for calculating taxes, but the auditor can add that later. Once the tax information is added, the document becomes the final assessment roll without affecting the status of the original roll.

This law allows for the use of electronic systems to store tax data that would normally appear on paper documents, like an extended roll and abstract list, with permission from certain authorities. If there's no physical record, all necessary information must be entered into the electronic records. This information must be stored in a way that is easily accessible to the public and understandable.

This section explains how to determine the "full cash value" or "fair market value" of property for taxation. It generally means the price it would sell for in a fair market where both buyer and seller know all relevant details about the property's uses and legal restrictions. If a property is sold, the purchase price is presumed to be its market value as long as it was a fair transaction. For complex sales involving multiple parcels, the price is divided based on value. Special rules exclude intangible assets, like business goodwill, from enhancing taxable property value. However, factors like zoning or location, which are directly tied to the property, should be included in the valuation.

This law section explains how the 'full cash value' of real property is determined in California, which affects property taxes. The 'full cash value' is essentially the fair market value as of a certain date, which could be either the 1975 lien date or a later date if the property was sold, newly constructed, or changed ownership after that. This value becomes the 'base year value,' but properties under construction don't get a base year value until they are finished. If the value from 1975 isn't accurate or was never properly assessed, a new value can be set by June 1980, or June 1981 for larger counties. For any missed taxes from 1975, the property can be taxed at its 1975 value adjusted for inflation. Periodic reassessments can influence this base year value. The law also includes rules for adjusting property values for inflation after the initial assessment.

The term "full value" refers to the fair market value, or the full cash value of a property. It can also refer to any other value standard that is set by this code or by the Constitution.

In legal terms, having an "interest" in property means you either own it outright (legal interest) or have a right to benefit from it (equitable interest).

This law clarifies that when the word "map" is used in a legal context, it also refers to or includes a "plat." Basically, a plat is a type of map, generally used in land descriptions and real estate to show divisions or boundaries of land.

The 'lien date' is the set time when taxes for a given fiscal year are officially attached as a legal claim on a property, meaning it is the date that determines when the government has a right to collect property taxes.

The term “assessment year” refers to the time frame that starts on a specific date when a lien is placed and ends just before the next date for another lien by the same tax authority.

This law defines the term 'county board' as the county board of supervisors when they are acting in their role as the county board of equalization.

This section defines a "taxing agency" as any government body, like the state, counties, and cities. It also includes districts that assess property values to collect taxes or charges based on those values.

In this context, a 'revenue district' refers to any city or district where county officials are responsible for assessing property and collecting taxes or assessments. Essentially, it's any area covered by county tax authorities.

This section explains what 'defaulted taxes' on a property include. It's the total of two main things: first, any taxes that were due and a claim against the property when it was declared in default; second, any other unpaid taxes from the year of default onward, as noted on the tax records. However, if the property wasn’t assessed in a particular year because it was owned by the state or another public agency (not through a tax sale), those taxes don't need to be paid. For unassessed years, the tax amount is decided based on the property's value at the time of redemption.

This law defines 'current taxes' as those taxes that have become a lien on a property but are not counted in the 'amount of defaulted taxes.' However, between the date when taxes become a lien and the time within the same year when the property is declared tax-defaulted, these taxes are not yet considered 'current taxes.'

This law defines the term "current roll" as the official list that includes properties with existing tax liens, meaning taxes are owed on these properties.

'Tax-defaulted property' is real estate with unpaid taxes that are officially declared in default by the tax collector. This term replaces older terms like 'property tax sold' or 'tax deeded to the state.' It also updates references to state sales and deedings, indicating procedures for selling such properties due to unpaid taxes.

This section defines an 'Assessor' as the person responsible for property assessments in a county, regardless of their official job title.

This law defines 'business inventories' as goods meant for sale or lease in the usual business activities. It includes raw materials and items in progress, animals, crops held for sale or lease, and animals used for food or fiber production. It also covers goods held by contractors not yet used in real property.

However, it excludes goods already leased or rented on the lien date, machinery, office equipment unless they are for sale or lease, and any item meant for lease if the lessor used it. It also excludes items that can't be legally sold or leased in California.

This section defines several terms related to vessels and marine activities in California. A "vessel" is any watercraft used for water transportation, except aircraft. A "documented vessel" is one that has a valid marine document or is registered in California, but not one exempt from taxation. A "vessel of the United States" is a documented vessel recognized under U.S. law. The "port of documentation" is the home port listed in a vessel's marine document. "Marine document" refers to official registration and licensing papers. "In this state" refers to the area within California's limits. "Natural resources" include both living and nonliving resources from the sea and seabed. An "oceanographic research vessel" is one certified by the U.S. Coast Guard as such.

Unsecured property is any property where taxes don't have enough real estate backing to ensure payment, or where property that initially secured the taxes was acquired by a government entity, requiring the taxes to be moved to the unsecured roll.

This law section explains how the assessed value of property and the tax rate is calculated and adjusted over time in California. Before the 1981-82 fiscal year, assessed value was 25% of the property's full value; afterward, it became 100% of full value. Tax rates were also calculated differently before and after that fiscal year, changing from a fraction of the assessed value to a percentage of the full value. To compare tax rates, assessed values, or property tax revenues from different years on a consistent basis, certain calculations must be applied. Specific conversion factors are provided to ensure that tax rates can be compared consistently, regardless of the year or initial method of calculation.

When taxes or assessments are officially recorded, they must follow all the rules in this division, regardless of what any other law says.