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HomePublic Utilities CodeDiv. 6Ch. 6Art. 8§ 12897 District Tax Assessment Basis

§ 12897 District Tax Assessment Basis

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 12897 District Tax Assessment Basis

Key Takeaways

  • •The board can choose to use the county's property value checks for their own taxes.
  • •If they choose this, they must tell the county by August 1st.
  • •After that, the county will check property values and collect taxes for them every year.

Example

A small town wants to make tax collecting easier.

Instead of checking property values themselves, they ask the county to do it. They tell the county by August 1st, and from then on, the county does the work for them.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 12897 District Tax Assessment Basis

The board may elect to avail itself of the assessments made by the assessors of the counties in which the district is situated, and of the assessments made by the State Board of Equalization for those counties, and may take such assessments as the basis for district taxation and have its taxes collected by the county officials if the board declares its election so to do by resolution or ordinance and files a certified copy of the resolution or ordinance on or before the first day of August with the auditors of the counties in which the district is situated. Thereafter, each year and until otherwise provided by the board, all assessments shall be made for the district by the State Board of Equalization and the county assessors, and all taxes shall be collected for the district by the tax collectors, of the counties in which the district is situated. (Amended by Stats. 1951, Ch. 1632.)

Last verified: January 23, 2026

Key Terms

assessmentsState Board of Equalizationdistrict taxationresolution or ordinance

Related Statutes

  • § 25896 District Tax Assessment Basis
  • § 12898 County Auditor Property Valuation
  • § 12899 Board Tax Assessment Authority
  • § 25898 Board Tax Rate Assessment
  • § 16648 County Assessment Adoption

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 12897.
View Official Source