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HomePublic Utilities CodeDiv. 10Pt. 9Ch. 6Art. 8§ 96224 County Tax Assessment Basis

§ 96224 County Tax Assessment Basis

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

§ 96224 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 takes the money from people.

Example

If your house is worth more this year, the county says so, and the board uses that to charge you more tax.

The board doesn’t guess your house’s value—they use what the county already figured out. Then they tell the tax collector how much to charge you.

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

Official Source
View on CA.gov

§ 96224 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. 1965, Ch. 1835.)

Last verified: January 23, 2026

Key Terms

propertythe boardequalizationtaxation

Related Statutes

  • § 50214 County Tax Assessment Basis
  • § 90545 County Tax Assessment Basis
  • § 98283 County Tax Assessment Basis
  • § 70214 County Tax Assessment Basis
  • § 90547 Tax Rate Determination Limits

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 96224.
View Official Source