THE

POLITICAL CODE

OF THE

STATE OF CALIFORNIA.

ANNOTATED BY

CREED HAYMOND AND JOHN C. BURCH,

OF THE

CALIFORNIA CODE COMMISSION.

In Two Volumes.

VOL. II.

FIRST EDITION.

SACRAMENTO:

H. S. CROCKER & CO., BOOK AND JOB PRINTERS.

Entered, according to the Act of Congress, in the year 1872, by

HAYMOND & CO.,

In the office of the Librarian of Congress, at Washington.

ANALYSIS OF THE CONTENTS.

PART III-CONTINUED.

TITLE IX.

REVENUE.

CHAPTER I. Property liable to taxation......

II. Definitions........

III. Assessment of property....

IV. Equalization of taxes

V. Levy of taxes......

VI. Duties of the Auditor in relation to revenue.................................

VII. Collection of property taxes.......................................................

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VIII. Collection of taxes by the Assessor on certain personal property 91

IX. Poll taxes................

X. Settlements with the Controller and payments into the State

94

SECTION 3629. Assessor to require a statement containing what

3630. Supervisors to furnish blank forms of statement, etc.......

3631. Statement to be filled out and returned to Assessor.............

3632. Assessor may subpoena witnesses.........

3633. Property of person neglecting or refusing to give statement,

how assessed...............

3634. Accurate description of property, how obtained by Assessor.....

3635. Assessment of unknown or absent owners of property.............

3636. Same

3637. Property situated in another county..

3638. Consigned property........

3639. Trustees, guardians, executors, and administrators.........

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38

38

36-40. Holders of stock in firm or corporation................

3641. Property of firm or corporation assessed where situated............

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38

3642. Undistributed property of deceased persons.............

3643. Ferries and toll bridges, where assessed..............

3644. Vessels, where assessed................................

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39

39

3652. Assessment book, when completed. Oath of Assessor.......

3653. Map of property assessed in cities or towns..... ........

3654. Assessment and map books delivered to and kept by Clerk of

Supervisors. Certain notices to be published......

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43

44

3655. Statement by Assessor to State Board of Equalization, to show

44

3656. Penalty for failure of Assessor to complete assessment book or

transmit statement.....

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3657. Persons claiming ownership of property and desiring to be

assessed..........

3658. Supervisors to furnish Assessor with maps. Costs, how paid...

3659. Lists of land sold by State to be transmitted to Assessor of

county where the property is situated.....

3660. When Assessor liable for taxes on unassessed property..........

3661. District Attorney to prosecute Assessor for unpaid taxes, when

3662. Judgment, when entered against Assessor.......

3663. Rolling stock of railroads, how assessed..........

CHAPTER IV.

EQUALIZATION OF TAXES.

ARTICLE I. County Boards of Equalization.............

II. State Board of Equalization...........

ARTICLE I.

COUNTY BOARDS OF EQUALIZATION.

SECTION 3672. Supervisors, when to equalize assessment.........

3673. Supervisors empowered to correct assessment...........

3674: No reduction to be made unless on application of person

assessed

47

3675. Examination of person assessed by Supervisors for purposes of

47

equalization.........

48

3676. Supervisors may subpoena witnesses and take evidence...........

3677. Assessor and Deputy to attend upon hearing of application...... 48

3678. County Recorder to attend with abstract of titles........................................

3679. Supervisors to use information and direct entry of mortgages,

etc...................

3680. Preservation of evidence taken before the Board......................

3681. Supervisors may direct new assessment to be made, etc.; notice

to persons interested...............

3682. Clerk of Supervisors to record proceedings, alterations, etc.;

oath of Clerk as to correctness of record......................

ARTICLE II.

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48

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STATE BOARD OF EQUALIZATION.

SECTION 3692. General powers of Board....

3693. To equalize assessments, how.............

3694. Equalization, how made when County Auditor ails to forward

statement.........

............

3695. Clerk to transmit a statement to each County Auditor...........

3696. Board to notify Supervisors of amount of tax to be levied...........

3697. Penalty for refusing to obey rules and regulations of Board...........

3698. District Attorney to prosecute Assessor fraudulently assessing

property........

3699. Clerk and members of Board may administer oaths...........

3700. Salary of members..........

3701. Salary of Clerk...........

3702. Traveling expenses................................... ............

3703. Official bonds of members of the Board................

3704. Duty of Board upon failure of county Boards to appoint Asses-

sors, etc

3705. State Board may extend time............

CHAPTER V.

LEVY OF TAXES.

SECTION 3713. Rate of taxation. Amounts required for the several Funds.....

3714. Supervisors to regulate county rate of taxation...........

3715. When the Supervisors fail to levy such taxes, etc....................

3716. Tax to operate as a judgment or lien against property..............