Article I. In General
21-1 Assessment, levy and collection of taxes to be in accordance with state law.
21-1.1 Payment of delinquent secured property taxes.
21-1.2 Separate valuation of parcels.
21-1.3 Property tax administrative cost recovery purpose and authority.
21-1.3.1 Property tax administrative cost recovery.
21-1.3.2 “Local jurisdiction” defined.
21-1.3.3 Auditor-controller report.
21-1.3.5 Findings and determinations.
21-1.3.6 Collection of property tax administrative costs.
Article II. Sales and Use Tax*
21-5 Sales tax imposed; exemptions.
21-6 Use tax imposed; exemptions.
21-8 Enjoining collection of tax prohibited.
21-9 Effective date of amendment to state code.
21-10 When article becomes inoperable--Lack of compliance with state law.
21-11 Same--Increase in rate by city within county.
21-12 Penalty for violation of article.
Article IIA. CSA 37 Area Special Property Tax for Stand by Costs of Providing Emergency Room Services in a Critical Access Hospital (Biggs-Gridley Memorial Hospital)
21A-1 Necessity, authority and purpose.
21A-2 Special tax established and levied.
21A-3 Call of special tax election.
21A-4 Purposes and uses of tax.
21A-5 Computation and collection of tax.
21A-7 Examination of books and records and annual audit.
21A-8 Collection of tax—Interest and penalties.
21A-9 Collection of unpaid taxes.
21A-13 Authorization for spending limit increase.
21A-14 Operative date and termination date.
21A-15 Validation pursuant to CCP Section 860 et seq.
Article III. Documentary Transfer Tax*
21-20 Properties extending beyond county.
21-21 Assessor’s parcel number.
21-22 Statement of location of property.
21-23 Transfer tax declaration.
21-24 Additional information/statement of exemption.
21-28 Standing timber and mineral rights.
21-29 Transfers ancillary to financing.
21-30 Terminating partnerships.
21-31 Exemption--Minimal value transactions.
21-32 Exemption--Documents securing debt.
21-33 Exemption--Gifts and transfers by reason of death.
21-34 Exemption--Agent transfers.
21-35 Exemption, transfers in connection with dissolution of marriage.
21-36 Exemption--Transfers in connection with foreclosure.
21-37 Exemption--Transfers without a change in proportional ownership.
21-38 Exemption--Transfers confirming title.
21-40 Exemption--Transfers for the benefit of creditors.
21-41 Exemption--Transfers involving public entities.
21-42 Exemption--Plans of reorganization and adjustment.
21-43 Exemption--Transfers pursuant to SEC orders.
21-44 Credit for city transfer taxes.
21-45 Allocation of taxes collected.
21-47 Notice of nonpayment of full tax.
21-48 Avoidance of tax unlawful.
21-49 Determination of delinquency.
21-49.1 Recording certificate of taxes due.
Article IV. Assessment Appeals Board*
21-51 Members; alternate members; appointment.
21-52 Term of office; vacancies.
21-53 Qualifications for appointments on board.
21-54 Rules of notice and procedure.
21-55 Organization; chairman; rulings on question of evidence and procedure.
21-56 Compensation of members; travel expense.
21-57 Appointment of hearing officer; compensation.
Article V. Reassessment of Property*
21-71 Application for tax relief.
21-72 Processing application in assessor’s office.
21-73 Reassessment of property.
21-73.1 Notice of reassessment—Appeal.
21-73.5 Action of assessor where no application is made.
21-79 Application of tax rates.
21-81 Assessed value before damaged property is restored, repaired or reconstructed.
21-82 Reassessment upon repair, restoration or reconstruction.
21-83 Application of assessment rules.
21-84 Reassessment upon approval of the board of supervisors.
Article VI. Establishment of Charges in County Service Areas for Miscellaneous Extended Services
21-85 Authority to fix and collect charges.
21-86 Charges placed on tax roll.
21-87 Filing of annual report.
21-88 Time, date and place of hearing; notice.
21-89 Board to hear and consider objections; authority of board to change, revise, etc., charges.
21-90 Charges to appear as separate item on tax bill; collection of charges.
Article VII. Hearing Procedures Prior to Sale of Property Seized by Tax Collector
21-92 Notice of right to administrative hearing.
21-93 Required contents of petition for administrative hearing.
21-96 Decision of hearing officer.
21-97 Fees for the notification of parties of interest.
Article VIII. Reserved
Article IX. County Service Area 164 (Animal Control) Special Tax
21-118 Determination of necessity.
21-119 Purpose of special tax.
21-120 Special tax authorization and limit.
21-121 Report and hearing on special tax.
Article X. County Service Area 31 (Biggs Swimming Pool) Special Tax
21-132 Determination of necessity.
21-133 Purpose of special tax.
21-134 Special tax authorization and limit.
21-135 Report and hearing on special tax.
Article XI. County Service Area 34 (Gridley Swimming Pool) Special Tax
21-142 Determination of necessity.
21-143 Purpose of special tax.
21-144 Special tax authorization and limit.