Section 5900.
5900. This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.” (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
Section 5901.
5901. The Legislature finds and declares as follows: (a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as a result of misunderstandings or miscommunications. (b) The dissemination of information to taxpayers regarding property taxes and the promotion of enhanced understanding regarding the property tax system will improve […]
Section 5902.
5902. This part shall be administered by the board. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
Section 5903.
5903. “Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
Section 5904.
5904. (a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following: (1) The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers. (2) The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and […]
Section 5905.
5905. In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with respect to the following: (a) The development and implementation of educational and informational programs on property tax assessment matters for the benefit of […]
Section 5906.
5906. (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the board to determine both of the following: (1) Whether the forms and their instructions promote or discourage taxpayer compliance. (2) Whether the forms or questions therein are necessary and germane […]
Section 5907.
5907. No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected. However, nothing in this section shall be construed to prevent an official or employee from being evaluated based upon the propriety and application […]
Section 5768.
5768. Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address in California or at any place mutually agreeable to the assessor and the owner, a true copy of business records […]
Section 5815.
5815. Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, […]