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HomePublic Utilities CodeDiv. 10Pt. 4Ch. 8Art. 1§ 40304 County Tax Assessment Basis

§ 40304 County Tax Assessment Basis

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

§ 40304 County Tax Assessment Basis

Key Takeaways

  • •The board uses the county's property value checks to decide how much to tax people.
  • •They don't do their own checks—they use the ones already done by the county and state.
  • •The county tax collector is the one who actually collects the money from people.

Example

Your house is in a school district that needs money for new books.

The school board looks at how much your house is worth (from the county’s list) and uses that to figure out your part of the tax. Then, the county tax collector sends you the bill and takes your payment.

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

Official Source
View on CA.gov

§ 40304 County Tax Assessment Basis

The board shall avail itself of the assessments made by the assessor of the county and of the assessments made by the State Board of Equalization for the county, and shall take such assessments as the basis for district taxation and have its taxes collected by the tax collector of the county. (Added by Stats. 1974, Ch. 508.)

Last verified: January 23, 2026

Key Terms

propertyequalizationtaxation

Related Statutes

  • § 40306 Tax Rate Determination Process
  • § 101280 Transit Facility Bonding Authority
  • § 40300 District Tax Levy Limits
  • § 40301 Transit Revenue Tax Levy
  • § 40303 District Tax Collection Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 40304.
View Official Source