State Codes and Statutes

Statutes > California > Rtc > 75.50-75.55

REVENUE AND TAXATION CODE
SECTION 75.50-75.55



75.50.  The auditor shall transmit supplemental assessments entered
on the supplemental roll to the tax collector for preparation of
supplemental tax bills, and charge the tax collector with the taxes
extended thereon.


75.51.  The tax collector shall mail or electronically transmit a
supplemental tax bill to the assessee, including the following
information either on the bill or in a separate statement
accompanying the bill:
   (a) The information supplied by the assessor to the auditor
pursuant to Section 75.40.
   (b) The amount of the supplemental taxes due.
   (c) The date the notice is mailed.
   (d) The date on which the taxes will become delinquent and the
penalties for delinquency.
   (e) A statement that the supplemental taxes were determined in
accordance with Article XIII A of the California Constitution which
generally requires reappraisal of property whenever a change in
ownership occurs or property is newly constructed.
   (f) The tax rates or the dollar amounts of taxes levied by each
revenue district and taxing agency on the property covered by the tax
bill.
   (g) All of the following:
   (1) Information specifying that if the taxpayer disagrees with a
change in the assessed value as shown on the tax bill, the taxpayer
has the right to an informal assessment review by contacting the
assessor's office.
   (2) (A) Except as provided in subparagraph (B), information
specifying that if the taxpayer and the assessor are unable to agree
on proper assessed value pursuant to an informal assessment review,
the taxpayer has the right to file an application for reduction in
assessment for the following year with the county board of
equalization or the assessment appeals board, as applicable, and the
time period during which the application will be accepted.
   (B) For counties in which the board of supervisors has adopted the
provisions of subdivision (c) of Section 1605, information advising
that the assessee has a right to appeal the supplemental assessment,
and that the appeal is required to be filed within 60 days of the
date of the mailing or electronic transmittal of the tax bill. For
the purposes of equalization proceedings, the supplemental assessment
shall be considered an assessment made outside of the regular
assessment period as provided in Section 1605.
   (3) The address of the clerk of the county board of equalization
or the assessment appeals board, as applicable, at which forms for an
application for reduction may be obtained.



75.52.  (a) Taxes on the supplemental bill are due on the date
mailed and shall become delinquent as follows:
   (1) If the bill is mailed within the months of July through
October, the first installment shall become delinquent at 5 p.m. on
December 10 of the same year. The second installment shall become
delinquent at 5 p.m. on April 10 of the next year.
   (2) If the bill is mailed within the months of November through
June, the first installment shall become delinquent at 5 p.m. on the
last day of the month following the month in which the bill is
mailed. The second installment shall become delinquent at 5 p.m. on
the last day of the fourth calendar month following the date the
first installment is delinquent.
   (b) If the taxes due are not paid on or before the date and time
they become delinquent, a penalty of 10 percent shall attach to them.
   (c) The cost enumerated in Section 2621 shall be collected after
the second installment is delinquent.
   (d) If a delinquent date specified in subdivision (a) falls on a
Saturday, Sunday, or legal holiday, the time of delinquency is at 5
p.m. or at the close of business, whichever is later, on the next
following business day. If the board of supervisors, by adoption of
an ordinance or resolution, closes the county's offices for business
prior to the time of delinquency on the "next business day" or for
that whole day, that day shall be considered a legal holiday for
purposes of this section.
   (e) (1) The penalty imposed for delinquent taxes as provided by
this article shall be canceled if the assessee or fee owner
demonstrates to the tax collector that the delinquency is due to the
tax collector's failure to mail or electronically transmit the tax
bill to the address provided on the tax roll or electronic address
provided and authorized by the taxpayer or fee owner to the tax
collector. Penalties imposed may be canceled if the board of
supervisors, upon recommendation of the tax collector, has authorized
the tax collector to establish, and the tax collector has so
established, specific procedures for the consideration of penalty
cancellations. Those procedures may provide that penalties imposed
may be canceled by resolution of the county board of supervisors upon
the recommendation of the tax collector if the assessee or fee owner
demonstrate to the tax collector that the delinquency is due to the
county's failure to send a notice of taxes to the owner of property
acquired after the lien date on the secured roll, provided payment of
the amount of taxes due, minus any penalties and costs, is made no
later than June 30 of the fiscal year in which the property owner is
named as the assessee for taxes coming due.
   (2) With respect to a late, amended, or corrected tax bill, the
penalties imposed for delinquent taxes shall be canceled if the tax
amount is paid within 30 days following the date that bill is mailed
or electronically transmitted.
   (3) Under no circumstance shall a taxpayer have fewer than 30 days
to pay without penalty.


75.53.  If all delinquent amounts which are a lien on real property
are not paid in full by the time fixed in the publication of the
notice of impending default for failure to pay real property taxes
next following the date of delinquency of the second installment of
the supplemental taxes, the property shall be subject to the
provisions of Section 3436.



75.54.  (a) Taxes on the supplemental roll become a lien against the
real property on the date of the change in ownership or completion
of new construction unless by other provisions of law the taxes are
not a lien on real property.
   (b) With respect to taxes that are not a lien on real property
that have become delinquent on the supplemental roll, the tax
collector may use the procedures applicable to the collection of
delinquent taxes on the unsecured roll for collection of the tax. If
taxes that are not a lien on real property remain unpaid at the time
set for declaration of tax default, following a delinquency in the
payment of the second installment of the taxes, the taxes and any
penalties and costs thereon shall be transferred to the unsecured
roll for collection.
   (c) Notwithstanding subdivision (a), in the event there is a
subsequent change in ownership following an initial change in
ownership or completion of new construction, that occurs before the
mailing of the supplemental tax billing attributable to the initial
change in ownership or completion of new construction, then the lien
for supplemental taxes is extinguished and that portion of the
supplemental assessment attributable to the assessee from the date of
the initial change in ownership or completion of new construction to
the date of the subsequent change in ownership shall be entered on
the unsecured roll or on the supplemental roll as an unsecured
assessment in the name of the person who would have been the assessee
if the additional change in ownership had not occurred, and
thereafter that portion of the tax shall be treated and collected
like other taxes on the unsecured roll. The remaining portion of the
supplemental tax attributable to the initial change in ownership
becomes a lien against the real property on the date of the
subsequent change in ownership which lien shall also secure any
increase or decrease in supplemental taxes resulting from the
determination of the new base year value required to be made
following the subsequent change in ownership.
   (d) In lieu of determining, as provided in subdivision (c), the
portion of the supplemental assessment attributable to the person who
would have been the assessee if the additional change in ownership
had not occurred, a county may elect to compute that portion of the
supplemental assessment attributable to the assessee from the first
day of the month following the date of the initial change in
ownership or completion of new construction to the date of the
subsequent change in ownership.



75.55.  (a) A county board of supervisors may, by ordinance, provide
for the cancellation of any supplemental tax bill in which the
amount of taxes to be billed is less than the cost of assessing and
collecting them. In no event shall any supplemental tax bill be
canceled pursuant to this subdivision if the amount of taxes on that
bill exceeds fifty dollars ($50).
   (b) Except where a county board of supervisors has adopted an
ordinance pursuant to subdivision (a), a county board of supervisors
may, by ordinance, provide for the cancellation by the assessor of
any supplemental assessment where that assessment would result in an
amount of taxes due which is less than the cost of assessing and
collecting them. In no event shall any supplemental assessment be
canceled pursuant to this subdivision if the amount of taxes
resulting from that supplemental assessment would exceed fifty
dollars ($50).
   (c) Notwithstanding this section, no taxable real property shall
be exempt from property taxes assessed on the lien date, as provided
in Section 2192, unless the property is otherwise exempt under this
division.


State Codes and Statutes

Statutes > California > Rtc > 75.50-75.55

REVENUE AND TAXATION CODE
SECTION 75.50-75.55



75.50.  The auditor shall transmit supplemental assessments entered
on the supplemental roll to the tax collector for preparation of
supplemental tax bills, and charge the tax collector with the taxes
extended thereon.


75.51.  The tax collector shall mail or electronically transmit a
supplemental tax bill to the assessee, including the following
information either on the bill or in a separate statement
accompanying the bill:
   (a) The information supplied by the assessor to the auditor
pursuant to Section 75.40.
   (b) The amount of the supplemental taxes due.
   (c) The date the notice is mailed.
   (d) The date on which the taxes will become delinquent and the
penalties for delinquency.
   (e) A statement that the supplemental taxes were determined in
accordance with Article XIII A of the California Constitution which
generally requires reappraisal of property whenever a change in
ownership occurs or property is newly constructed.
   (f) The tax rates or the dollar amounts of taxes levied by each
revenue district and taxing agency on the property covered by the tax
bill.
   (g) All of the following:
   (1) Information specifying that if the taxpayer disagrees with a
change in the assessed value as shown on the tax bill, the taxpayer
has the right to an informal assessment review by contacting the
assessor's office.
   (2) (A) Except as provided in subparagraph (B), information
specifying that if the taxpayer and the assessor are unable to agree
on proper assessed value pursuant to an informal assessment review,
the taxpayer has the right to file an application for reduction in
assessment for the following year with the county board of
equalization or the assessment appeals board, as applicable, and the
time period during which the application will be accepted.
   (B) For counties in which the board of supervisors has adopted the
provisions of subdivision (c) of Section 1605, information advising
that the assessee has a right to appeal the supplemental assessment,
and that the appeal is required to be filed within 60 days of the
date of the mailing or electronic transmittal of the tax bill. For
the purposes of equalization proceedings, the supplemental assessment
shall be considered an assessment made outside of the regular
assessment period as provided in Section 1605.
   (3) The address of the clerk of the county board of equalization
or the assessment appeals board, as applicable, at which forms for an
application for reduction may be obtained.



75.52.  (a) Taxes on the supplemental bill are due on the date
mailed and shall become delinquent as follows:
   (1) If the bill is mailed within the months of July through
October, the first installment shall become delinquent at 5 p.m. on
December 10 of the same year. The second installment shall become
delinquent at 5 p.m. on April 10 of the next year.
   (2) If the bill is mailed within the months of November through
June, the first installment shall become delinquent at 5 p.m. on the
last day of the month following the month in which the bill is
mailed. The second installment shall become delinquent at 5 p.m. on
the last day of the fourth calendar month following the date the
first installment is delinquent.
   (b) If the taxes due are not paid on or before the date and time
they become delinquent, a penalty of 10 percent shall attach to them.
   (c) The cost enumerated in Section 2621 shall be collected after
the second installment is delinquent.
   (d) If a delinquent date specified in subdivision (a) falls on a
Saturday, Sunday, or legal holiday, the time of delinquency is at 5
p.m. or at the close of business, whichever is later, on the next
following business day. If the board of supervisors, by adoption of
an ordinance or resolution, closes the county's offices for business
prior to the time of delinquency on the "next business day" or for
that whole day, that day shall be considered a legal holiday for
purposes of this section.
   (e) (1) The penalty imposed for delinquent taxes as provided by
this article shall be canceled if the assessee or fee owner
demonstrates to the tax collector that the delinquency is due to the
tax collector's failure to mail or electronically transmit the tax
bill to the address provided on the tax roll or electronic address
provided and authorized by the taxpayer or fee owner to the tax
collector. Penalties imposed may be canceled if the board of
supervisors, upon recommendation of the tax collector, has authorized
the tax collector to establish, and the tax collector has so
established, specific procedures for the consideration of penalty
cancellations. Those procedures may provide that penalties imposed
may be canceled by resolution of the county board of supervisors upon
the recommendation of the tax collector if the assessee or fee owner
demonstrate to the tax collector that the delinquency is due to the
county's failure to send a notice of taxes to the owner of property
acquired after the lien date on the secured roll, provided payment of
the amount of taxes due, minus any penalties and costs, is made no
later than June 30 of the fiscal year in which the property owner is
named as the assessee for taxes coming due.
   (2) With respect to a late, amended, or corrected tax bill, the
penalties imposed for delinquent taxes shall be canceled if the tax
amount is paid within 30 days following the date that bill is mailed
or electronically transmitted.
   (3) Under no circumstance shall a taxpayer have fewer than 30 days
to pay without penalty.


75.53.  If all delinquent amounts which are a lien on real property
are not paid in full by the time fixed in the publication of the
notice of impending default for failure to pay real property taxes
next following the date of delinquency of the second installment of
the supplemental taxes, the property shall be subject to the
provisions of Section 3436.



75.54.  (a) Taxes on the supplemental roll become a lien against the
real property on the date of the change in ownership or completion
of new construction unless by other provisions of law the taxes are
not a lien on real property.
   (b) With respect to taxes that are not a lien on real property
that have become delinquent on the supplemental roll, the tax
collector may use the procedures applicable to the collection of
delinquent taxes on the unsecured roll for collection of the tax. If
taxes that are not a lien on real property remain unpaid at the time
set for declaration of tax default, following a delinquency in the
payment of the second installment of the taxes, the taxes and any
penalties and costs thereon shall be transferred to the unsecured
roll for collection.
   (c) Notwithstanding subdivision (a), in the event there is a
subsequent change in ownership following an initial change in
ownership or completion of new construction, that occurs before the
mailing of the supplemental tax billing attributable to the initial
change in ownership or completion of new construction, then the lien
for supplemental taxes is extinguished and that portion of the
supplemental assessment attributable to the assessee from the date of
the initial change in ownership or completion of new construction to
the date of the subsequent change in ownership shall be entered on
the unsecured roll or on the supplemental roll as an unsecured
assessment in the name of the person who would have been the assessee
if the additional change in ownership had not occurred, and
thereafter that portion of the tax shall be treated and collected
like other taxes on the unsecured roll. The remaining portion of the
supplemental tax attributable to the initial change in ownership
becomes a lien against the real property on the date of the
subsequent change in ownership which lien shall also secure any
increase or decrease in supplemental taxes resulting from the
determination of the new base year value required to be made
following the subsequent change in ownership.
   (d) In lieu of determining, as provided in subdivision (c), the
portion of the supplemental assessment attributable to the person who
would have been the assessee if the additional change in ownership
had not occurred, a county may elect to compute that portion of the
supplemental assessment attributable to the assessee from the first
day of the month following the date of the initial change in
ownership or completion of new construction to the date of the
subsequent change in ownership.



75.55.  (a) A county board of supervisors may, by ordinance, provide
for the cancellation of any supplemental tax bill in which the
amount of taxes to be billed is less than the cost of assessing and
collecting them. In no event shall any supplemental tax bill be
canceled pursuant to this subdivision if the amount of taxes on that
bill exceeds fifty dollars ($50).
   (b) Except where a county board of supervisors has adopted an
ordinance pursuant to subdivision (a), a county board of supervisors
may, by ordinance, provide for the cancellation by the assessor of
any supplemental assessment where that assessment would result in an
amount of taxes due which is less than the cost of assessing and
collecting them. In no event shall any supplemental assessment be
canceled pursuant to this subdivision if the amount of taxes
resulting from that supplemental assessment would exceed fifty
dollars ($50).
   (c) Notwithstanding this section, no taxable real property shall
be exempt from property taxes assessed on the lien date, as provided
in Section 2192, unless the property is otherwise exempt under this
division.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 75.50-75.55

REVENUE AND TAXATION CODE
SECTION 75.50-75.55



75.50.  The auditor shall transmit supplemental assessments entered
on the supplemental roll to the tax collector for preparation of
supplemental tax bills, and charge the tax collector with the taxes
extended thereon.


75.51.  The tax collector shall mail or electronically transmit a
supplemental tax bill to the assessee, including the following
information either on the bill or in a separate statement
accompanying the bill:
   (a) The information supplied by the assessor to the auditor
pursuant to Section 75.40.
   (b) The amount of the supplemental taxes due.
   (c) The date the notice is mailed.
   (d) The date on which the taxes will become delinquent and the
penalties for delinquency.
   (e) A statement that the supplemental taxes were determined in
accordance with Article XIII A of the California Constitution which
generally requires reappraisal of property whenever a change in
ownership occurs or property is newly constructed.
   (f) The tax rates or the dollar amounts of taxes levied by each
revenue district and taxing agency on the property covered by the tax
bill.
   (g) All of the following:
   (1) Information specifying that if the taxpayer disagrees with a
change in the assessed value as shown on the tax bill, the taxpayer
has the right to an informal assessment review by contacting the
assessor's office.
   (2) (A) Except as provided in subparagraph (B), information
specifying that if the taxpayer and the assessor are unable to agree
on proper assessed value pursuant to an informal assessment review,
the taxpayer has the right to file an application for reduction in
assessment for the following year with the county board of
equalization or the assessment appeals board, as applicable, and the
time period during which the application will be accepted.
   (B) For counties in which the board of supervisors has adopted the
provisions of subdivision (c) of Section 1605, information advising
that the assessee has a right to appeal the supplemental assessment,
and that the appeal is required to be filed within 60 days of the
date of the mailing or electronic transmittal of the tax bill. For
the purposes of equalization proceedings, the supplemental assessment
shall be considered an assessment made outside of the regular
assessment period as provided in Section 1605.
   (3) The address of the clerk of the county board of equalization
or the assessment appeals board, as applicable, at which forms for an
application for reduction may be obtained.



75.52.  (a) Taxes on the supplemental bill are due on the date
mailed and shall become delinquent as follows:
   (1) If the bill is mailed within the months of July through
October, the first installment shall become delinquent at 5 p.m. on
December 10 of the same year. The second installment shall become
delinquent at 5 p.m. on April 10 of the next year.
   (2) If the bill is mailed within the months of November through
June, the first installment shall become delinquent at 5 p.m. on the
last day of the month following the month in which the bill is
mailed. The second installment shall become delinquent at 5 p.m. on
the last day of the fourth calendar month following the date the
first installment is delinquent.
   (b) If the taxes due are not paid on or before the date and time
they become delinquent, a penalty of 10 percent shall attach to them.
   (c) The cost enumerated in Section 2621 shall be collected after
the second installment is delinquent.
   (d) If a delinquent date specified in subdivision (a) falls on a
Saturday, Sunday, or legal holiday, the time of delinquency is at 5
p.m. or at the close of business, whichever is later, on the next
following business day. If the board of supervisors, by adoption of
an ordinance or resolution, closes the county's offices for business
prior to the time of delinquency on the "next business day" or for
that whole day, that day shall be considered a legal holiday for
purposes of this section.
   (e) (1) The penalty imposed for delinquent taxes as provided by
this article shall be canceled if the assessee or fee owner
demonstrates to the tax collector that the delinquency is due to the
tax collector's failure to mail or electronically transmit the tax
bill to the address provided on the tax roll or electronic address
provided and authorized by the taxpayer or fee owner to the tax
collector. Penalties imposed may be canceled if the board of
supervisors, upon recommendation of the tax collector, has authorized
the tax collector to establish, and the tax collector has so
established, specific procedures for the consideration of penalty
cancellations. Those procedures may provide that penalties imposed
may be canceled by resolution of the county board of supervisors upon
the recommendation of the tax collector if the assessee or fee owner
demonstrate to the tax collector that the delinquency is due to the
county's failure to send a notice of taxes to the owner of property
acquired after the lien date on the secured roll, provided payment of
the amount of taxes due, minus any penalties and costs, is made no
later than June 30 of the fiscal year in which the property owner is
named as the assessee for taxes coming due.
   (2) With respect to a late, amended, or corrected tax bill, the
penalties imposed for delinquent taxes shall be canceled if the tax
amount is paid within 30 days following the date that bill is mailed
or electronically transmitted.
   (3) Under no circumstance shall a taxpayer have fewer than 30 days
to pay without penalty.


75.53.  If all delinquent amounts which are a lien on real property
are not paid in full by the time fixed in the publication of the
notice of impending default for failure to pay real property taxes
next following the date of delinquency of the second installment of
the supplemental taxes, the property shall be subject to the
provisions of Section 3436.



75.54.  (a) Taxes on the supplemental roll become a lien against the
real property on the date of the change in ownership or completion
of new construction unless by other provisions of law the taxes are
not a lien on real property.
   (b) With respect to taxes that are not a lien on real property
that have become delinquent on the supplemental roll, the tax
collector may use the procedures applicable to the collection of
delinquent taxes on the unsecured roll for collection of the tax. If
taxes that are not a lien on real property remain unpaid at the time
set for declaration of tax default, following a delinquency in the
payment of the second installment of the taxes, the taxes and any
penalties and costs thereon shall be transferred to the unsecured
roll for collection.
   (c) Notwithstanding subdivision (a), in the event there is a
subsequent change in ownership following an initial change in
ownership or completion of new construction, that occurs before the
mailing of the supplemental tax billing attributable to the initial
change in ownership or completion of new construction, then the lien
for supplemental taxes is extinguished and that portion of the
supplemental assessment attributable to the assessee from the date of
the initial change in ownership or completion of new construction to
the date of the subsequent change in ownership shall be entered on
the unsecured roll or on the supplemental roll as an unsecured
assessment in the name of the person who would have been the assessee
if the additional change in ownership had not occurred, and
thereafter that portion of the tax shall be treated and collected
like other taxes on the unsecured roll. The remaining portion of the
supplemental tax attributable to the initial change in ownership
becomes a lien against the real property on the date of the
subsequent change in ownership which lien shall also secure any
increase or decrease in supplemental taxes resulting from the
determination of the new base year value required to be made
following the subsequent change in ownership.
   (d) In lieu of determining, as provided in subdivision (c), the
portion of the supplemental assessment attributable to the person who
would have been the assessee if the additional change in ownership
had not occurred, a county may elect to compute that portion of the
supplemental assessment attributable to the assessee from the first
day of the month following the date of the initial change in
ownership or completion of new construction to the date of the
subsequent change in ownership.



75.55.  (a) A county board of supervisors may, by ordinance, provide
for the cancellation of any supplemental tax bill in which the
amount of taxes to be billed is less than the cost of assessing and
collecting them. In no event shall any supplemental tax bill be
canceled pursuant to this subdivision if the amount of taxes on that
bill exceeds fifty dollars ($50).
   (b) Except where a county board of supervisors has adopted an
ordinance pursuant to subdivision (a), a county board of supervisors
may, by ordinance, provide for the cancellation by the assessor of
any supplemental assessment where that assessment would result in an
amount of taxes due which is less than the cost of assessing and
collecting them. In no event shall any supplemental assessment be
canceled pursuant to this subdivision if the amount of taxes
resulting from that supplemental assessment would exceed fifty
dollars ($50).
   (c) Notwithstanding this section, no taxable real property shall
be exempt from property taxes assessed on the lien date, as provided
in Section 2192, unless the property is otherwise exempt under this
division.