State Codes and Statutes

Statutes > California > Rtc > 4801-4808

REVENUE AND TAXATION CODE
SECTION 4801-4808



4801.  As used in this part, "taxes" includes assessments collected
at the same time and in the same manner as county taxes.



4802.  As used in this part, "district attorney" means the civil
legal adviser of the board of supervisors.



4804.  The board of supervisors of any county may, by resolution,
authorize the county administrative officer, or the county legal
advisor, or the county auditor, or any other county officer, or a
specified group of any county officers acting as a committee, to
perform in its behalf any act required or authorized to be performed
by the board of supervisors under this part, if such act is not
imposed upon the board of supervisors by the Constitution.
   The resolution may, at the request of the county legal advisor,
provide for a waiver of the requirement for the written consent of
the county legal advisor in any act performed under the provisions of
this section.
   The resolution shall enumerate those sections or subdivisions, or
those portions of sections or subdivisions, to which the
authorization is to apply, and shall specify administrative rules and
procedures concerning any act performed under the authorization.
   The resolution shall require that the county auditor record each
act performed under the authorization.
   The resolution may provide for review by the board of supervisors
of any act performed under the authorization, or for periodic reports
to the board of supervisors of any or all acts performed under the
authorization, or both.


4806.  No refund shall be made under Chapter 5 of this part, nor
shall any action be hereafter commenced nor shall any action
heretofore commenced be further prosecuted for the recovery, of any
tax voluntarily paid which was levied prior to January 1, 1939,
claimed to be erroneous or illegal, by reason of errors, omissions or
illegalities in preparing, transmitting, computing, determining or
fixing the budget or the tax rate or rates of any county, city and
county, school district, municipal corporation or other public
corporation, or political subdivision, in any case in which the taxes
collected from such erroneous or illegal levy have been applied in
the next or any succeeding fiscal year to reduce the tax levy for
such year, or have been expended, appropriated, or applied for a
public purpose.
   For the purposes of this section, the mere payment of a tax under
protest shall not be deemed to constitute such payment an involuntary
payment.


4807.  No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action, or proceeding in any court
against any county, municipality, or district, or any officer
thereof, to prevent or enjoin the collection of property taxes sought
to be collected. In the case of a collection of taxes pursuant to a
bankruptcy proceeding, the county may request a reasonable amount of
attorney's fees.



4808.  Notwithstanding any provision of law to the contrary, any
taxpayer may, no later than 30 days after the delinquency date of a
property tax bill or any installment thereof, seek declaratory relief
in the superior court in the county in which the property is located
alleging that the locally assessed property taxes have been
illegally or unconstitutionally assessed or collected or are to be so
assessed or collected.
   Any action alleging an illegal or unconstitutional method of
valuation or similar matter shall name as respondent the assessor of
the county in which the property is located. An action alleging an
unconstitutional or illegal tax rate shall name as respondent the
auditor-controller of such county. In the event the action involves
the validity of a rule or regulation adopted by the State Board of
Equalization, the board shall be named as a respondent. The relief
granted pursuant to this section shall be limited to a declaration
that the taxes assessed or collected or to be assessed or collected
are unconstitutional or otherwise legally invalid.
   This section shall not be interpreted to allow a taxpayer to
postpone payment of property taxes pending the decision of the court.
All assessment and collection provisions of this division shall
continue to apply to properties affected by this section.
   This section shall be applicable only in instances where the
alleged illegal or unconstitutional assessment or collection occurs
as the direct result of a change in administrative regulations or
statutory or constitutional law that became effective not more than
12 months prior to the date the action is initiated by the taxpayer.
   The procedure for obtaining a declaratory relief judgment under
this section shall be the same as that used to obtain a writ of
mandate.

State Codes and Statutes

Statutes > California > Rtc > 4801-4808

REVENUE AND TAXATION CODE
SECTION 4801-4808



4801.  As used in this part, "taxes" includes assessments collected
at the same time and in the same manner as county taxes.



4802.  As used in this part, "district attorney" means the civil
legal adviser of the board of supervisors.



4804.  The board of supervisors of any county may, by resolution,
authorize the county administrative officer, or the county legal
advisor, or the county auditor, or any other county officer, or a
specified group of any county officers acting as a committee, to
perform in its behalf any act required or authorized to be performed
by the board of supervisors under this part, if such act is not
imposed upon the board of supervisors by the Constitution.
   The resolution may, at the request of the county legal advisor,
provide for a waiver of the requirement for the written consent of
the county legal advisor in any act performed under the provisions of
this section.
   The resolution shall enumerate those sections or subdivisions, or
those portions of sections or subdivisions, to which the
authorization is to apply, and shall specify administrative rules and
procedures concerning any act performed under the authorization.
   The resolution shall require that the county auditor record each
act performed under the authorization.
   The resolution may provide for review by the board of supervisors
of any act performed under the authorization, or for periodic reports
to the board of supervisors of any or all acts performed under the
authorization, or both.


4806.  No refund shall be made under Chapter 5 of this part, nor
shall any action be hereafter commenced nor shall any action
heretofore commenced be further prosecuted for the recovery, of any
tax voluntarily paid which was levied prior to January 1, 1939,
claimed to be erroneous or illegal, by reason of errors, omissions or
illegalities in preparing, transmitting, computing, determining or
fixing the budget or the tax rate or rates of any county, city and
county, school district, municipal corporation or other public
corporation, or political subdivision, in any case in which the taxes
collected from such erroneous or illegal levy have been applied in
the next or any succeeding fiscal year to reduce the tax levy for
such year, or have been expended, appropriated, or applied for a
public purpose.
   For the purposes of this section, the mere payment of a tax under
protest shall not be deemed to constitute such payment an involuntary
payment.


4807.  No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action, or proceeding in any court
against any county, municipality, or district, or any officer
thereof, to prevent or enjoin the collection of property taxes sought
to be collected. In the case of a collection of taxes pursuant to a
bankruptcy proceeding, the county may request a reasonable amount of
attorney's fees.



4808.  Notwithstanding any provision of law to the contrary, any
taxpayer may, no later than 30 days after the delinquency date of a
property tax bill or any installment thereof, seek declaratory relief
in the superior court in the county in which the property is located
alleging that the locally assessed property taxes have been
illegally or unconstitutionally assessed or collected or are to be so
assessed or collected.
   Any action alleging an illegal or unconstitutional method of
valuation or similar matter shall name as respondent the assessor of
the county in which the property is located. An action alleging an
unconstitutional or illegal tax rate shall name as respondent the
auditor-controller of such county. In the event the action involves
the validity of a rule or regulation adopted by the State Board of
Equalization, the board shall be named as a respondent. The relief
granted pursuant to this section shall be limited to a declaration
that the taxes assessed or collected or to be assessed or collected
are unconstitutional or otherwise legally invalid.
   This section shall not be interpreted to allow a taxpayer to
postpone payment of property taxes pending the decision of the court.
All assessment and collection provisions of this division shall
continue to apply to properties affected by this section.
   This section shall be applicable only in instances where the
alleged illegal or unconstitutional assessment or collection occurs
as the direct result of a change in administrative regulations or
statutory or constitutional law that became effective not more than
12 months prior to the date the action is initiated by the taxpayer.
   The procedure for obtaining a declaratory relief judgment under
this section shall be the same as that used to obtain a writ of
mandate.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 4801-4808

REVENUE AND TAXATION CODE
SECTION 4801-4808



4801.  As used in this part, "taxes" includes assessments collected
at the same time and in the same manner as county taxes.



4802.  As used in this part, "district attorney" means the civil
legal adviser of the board of supervisors.



4804.  The board of supervisors of any county may, by resolution,
authorize the county administrative officer, or the county legal
advisor, or the county auditor, or any other county officer, or a
specified group of any county officers acting as a committee, to
perform in its behalf any act required or authorized to be performed
by the board of supervisors under this part, if such act is not
imposed upon the board of supervisors by the Constitution.
   The resolution may, at the request of the county legal advisor,
provide for a waiver of the requirement for the written consent of
the county legal advisor in any act performed under the provisions of
this section.
   The resolution shall enumerate those sections or subdivisions, or
those portions of sections or subdivisions, to which the
authorization is to apply, and shall specify administrative rules and
procedures concerning any act performed under the authorization.
   The resolution shall require that the county auditor record each
act performed under the authorization.
   The resolution may provide for review by the board of supervisors
of any act performed under the authorization, or for periodic reports
to the board of supervisors of any or all acts performed under the
authorization, or both.


4806.  No refund shall be made under Chapter 5 of this part, nor
shall any action be hereafter commenced nor shall any action
heretofore commenced be further prosecuted for the recovery, of any
tax voluntarily paid which was levied prior to January 1, 1939,
claimed to be erroneous or illegal, by reason of errors, omissions or
illegalities in preparing, transmitting, computing, determining or
fixing the budget or the tax rate or rates of any county, city and
county, school district, municipal corporation or other public
corporation, or political subdivision, in any case in which the taxes
collected from such erroneous or illegal levy have been applied in
the next or any succeeding fiscal year to reduce the tax levy for
such year, or have been expended, appropriated, or applied for a
public purpose.
   For the purposes of this section, the mere payment of a tax under
protest shall not be deemed to constitute such payment an involuntary
payment.


4807.  No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action, or proceeding in any court
against any county, municipality, or district, or any officer
thereof, to prevent or enjoin the collection of property taxes sought
to be collected. In the case of a collection of taxes pursuant to a
bankruptcy proceeding, the county may request a reasonable amount of
attorney's fees.



4808.  Notwithstanding any provision of law to the contrary, any
taxpayer may, no later than 30 days after the delinquency date of a
property tax bill or any installment thereof, seek declaratory relief
in the superior court in the county in which the property is located
alleging that the locally assessed property taxes have been
illegally or unconstitutionally assessed or collected or are to be so
assessed or collected.
   Any action alleging an illegal or unconstitutional method of
valuation or similar matter shall name as respondent the assessor of
the county in which the property is located. An action alleging an
unconstitutional or illegal tax rate shall name as respondent the
auditor-controller of such county. In the event the action involves
the validity of a rule or regulation adopted by the State Board of
Equalization, the board shall be named as a respondent. The relief
granted pursuant to this section shall be limited to a declaration
that the taxes assessed or collected or to be assessed or collected
are unconstitutional or otherwise legally invalid.
   This section shall not be interpreted to allow a taxpayer to
postpone payment of property taxes pending the decision of the court.
All assessment and collection provisions of this division shall
continue to apply to properties affected by this section.
   This section shall be applicable only in instances where the
alleged illegal or unconstitutional assessment or collection occurs
as the direct result of a change in administrative regulations or
statutory or constitutional law that became effective not more than
12 months prior to the date the action is initiated by the taxpayer.
   The procedure for obtaining a declaratory relief judgment under
this section shall be the same as that used to obtain a writ of
mandate.