This section defines what is meant by 'exempt property.' It includes property that either the United States or various public entities like counties, cities, and school districts acquire, which then becomes free from taxation under their respective laws.

This section explains what the term "date of apportionment" means for certain legal purposes. It is defined as the first of these events to happen: the date when a property transfer or final decision in a condemnation case is officially recorded, the date the acquiring party actually takes control of the property, or the date when the acquiring party is authorized to take control through a legal order or declaration.

This law section requires all public entities to follow a process when acquiring property. They must: 1) give the local assessor and auditor a copy of the property acquisition document, 2) include the apportionment date on that document, 3) ask the auditor to cancel any remaining taxes for the fiscal year after the apportionment date, and 4) provide a map of the acquired property.

When property that is exempt from certain taxes is bought through negotiation or taken by the government, any tax liens on that property are automatically removed. Instead, those liens are transferred to the money received from the purchase or compensation for the property.

This law explains that if someone buys property that is exempt from taxes, they can't cancel any unpaid taxes or penalties from previous years that are attached to the property.

These outstanding debts must be settled either at the closing of escrow, from a compensation received in an eminent domain case, or if left unpaid, they will be moved to an unsecured status. They can be collected from either the person who sold the property or the public entity that bought it.

If someone buys or acquires a tax-exempt property through negotiation, as a gift, by inheritance, or through eminent domain after the date taxes are set but before the new fiscal year starts, the taxes for that upcoming fiscal year are canceled. Neither the previous owner nor the public entity that acquired the property has to pay them.

This law explains what happens to property taxes when a tax-exempt property is acquired during the fiscal year. If a property is bought through negotiation, received as a gift, inheritance, or taken by eminent domain, the taxes must be handled in two parts. First, the taxes for the time before the property changes hands must be paid out of escrow or from compensation for eminent domain. After the change, any taxes or penalties for the remainder of the fiscal year are canceled, and neither the former owner nor the new public entity has to pay them. If the taxes amount is unknown, the county auditor will calculate them based on last year's taxes, and this amount must be paid to the tax collector.

This law states that the auditor must cancel taxes on the date specified in a notice, as detailed by another section called Section 5082.1.

If taxes are canceled and this leads to a refund, the auditor must either send the refund or inform the taxpayer about how to get it. This notification must state that the taxpayer can get a refund and needs to file a claim within 60 days of the notice date.

Even if the general rules in Section 5097 say otherwise, a refund claim is considered on time if it's filed within 60 days after the notice is sent.

This law allows a county's board of supervisors to decide that certain unpaid taxes, penalties, and costs associated with a property do not have to be paid through escrow when a property transaction is finalized. Instead, these amounts can be transferred to a list of debts not tied to any specific property, called the unsecured roll, and can be collected from the former property owner.

This law states that if a property is set to be sold due to unpaid taxes as outlined in Section 3691, any unpaid taxes, penalties, or costs cannot be moved to an unsecured roll.

This law allows a county's board of supervisors to decide that if unpaid taxes, penalties, and costs for a fiscal year are less than $20, those amounts can be canceled instead of being moved to the unsecured roll.

If property taxes, penalties, and costs haven't been paid by the time the property is declared in default, they will be moved from the secured property tax roll to the unsecured roll and collected accordingly.

The time limit for starting a lawsuit to collect these taxes starts on the day they are transferred to the unsecured roll, and this date is recorded by the auditor.

For taxes, penalties, and costs on the unsecured roll owed by a public entity, the amount can't exceed what the entity paid for the property or was awarded in proceedings.

The previous owner of the property is responsible for reimbursing any such taxes, penalties, and costs that a public entity pays.

If a government entity plans to acquire property for a public project, making it exempt from property taxes, it must notify the county assessor, the county tax collector, and relevant public entities involved in tax assessment. This notification should be issued soon after budget funds for the project are considered.

The notice should include details about the project size and when all necessary property purchases or agreements will be completed. However, this rule doesn't create new legal rights or affect property acquisitions through purchase or eminent domain.