페이지 이미지
PDF
ePub

§ 3671a. Expenses of county treasurer [new].
8 3671b. Reimbursements of districts [new].
§ 3671c. Tax to meet deficiency in state revenue [new].
§ 3671d. Laws in effect [new].
Sec. 38. Legislative construction Substitute act.
Sec. 39. In effect when.

& 3627. PROPERTY, HOW ASSESSED. All taxable property must be assessed at its full cash value. Land and improvements thereon shall be separately assessed. Cultivated and uncultivated land, of the same quality, and similarly situated, shall be assessed at the same value.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 6; March 7, 1881, Stats. and Amdts. 1881, p. 57; March 19, 1907, Stats. and Amdts. 1907, p. 688, Kerr's Stats, and Amdts. 1906-7, p. 169; May 11, 1917, Stats. and Amdts, 1917, p. 428. In effect July 27, 1917.

[ocr errors][merged small][merged small]

§ 3628. ASSESSMENT OF TAXABLE PROPERTY. Except as otherwise provided in the constitution of this state, all taxable property shall be assessed in the county, city, city and county, town, township, or district in which it is situated. Land shall be assessed in parcels, or subdivisions, not exceeding six hundred forty acres each; and tracts of land containing more than six hundred forty acres, which have been sectionized by the United States government, shall be assessed by sections or fractions of sections. Land sold by the state for which no patent has been issued, shall be assessed the same as other land, but the owner shall be entitled to a deduction from such assessed valuation in the amount due the state as principal upon the purchase price. The assessor must, between the first Mondays in March and July of each year, ascertain the names of all taxable inhabitants, and all the property in his county subject to taxation, except such as is required to be assessed by the state board of equalization and must assess such property to the persons by whom it was owned or claimed, or in whose possession or control it was, at twelve o'clock meridian of the first Monday in March next preceding; but no mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid. In assessing solvent credits, not secured by mortgage or trust deed on real estate, a deduction therefrom shall be made of debts due to bona fide residents of this state.

History: Enacted March 12, 1872, founded on section 13, Act May 17, 1861, Stats. 1861, p. 422; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 7; March 28, 1895, Stats, and Amdts. 1895, p. 311;

May 11, 1917, Stats, and Amdts. 1917, p. 428. In effect July 27, 1917. 1. Construction.—This section refers only of the owner.—Bruschi v. Cooper, 30 Cal. to the assessment which is not rendered App. 682, 159 Pac, 728. invalid by reason of a mistake in the name

§ 3629. STATEMENT TO BE DEMANDED BY ASSESSOR; WHAT STATEMENT TO CONTAIN. The assessor must exact from each person a statement, under oath, setting forth specifically all the real and personal property owned by such person, or in his possession, or under his control, at twelve o'clock m. on the first Monday in March. Such statement shall be in writing, showing separately:

1. All property belonging to, claimed by, or in the possession or under the control or management of such person.

2. All property belonging to, claimed by, or in the possession or under the control or management of any firm of which such person is a member.

3. All property belonging to, claimed by, or in the possession or under the control or management of any corporation of which such person is president, secretary, cashier, or managing agent.

4. The county in which such property is situated, or in which it is liable to taxation, and, if liable to taxation in the county in which the statement is made, also the city, town, township, school district, road district, or other revenue districts in which it is situated.

5. An exact description of all lands, in parcels or subdivisions, not exceeding six hundred forty acres each, and the sections and fractional sections of all tracts of land containing more than six hundred forty acres, which have been sectionized by the United States government, improvements and personal property, including all vessels, steamers, and other watercraft; and all taxable state, county, city, or other municipal or public bonds, and the taxable bonds of any person, firm, or corporation, and deposits of money, gold dust, or other valuables, and the names of the persons with whom such deposits are made, and the places in which they may be found.

6. All solvent credits, unsecured by deed of trust, mortgage, or other lien on real or personal property, due or owing to such person, or any firm of which he is a member, or due or owing to any corporation of which he is president, secretary, cashier, or managing agent, deducting from the sum total of such credits such debts only, unsecured by trust deed, mortgage, or other lien on real or personal property, as may be owing by such person, firm, or corporation to bona fide residents of this state. No debts shall be so deducted unless the statement shows the amount of such debt as stated under oath in aggregate. Whenever one member of a firm, or one of the proper officers of a corporation, has made a statement showing the property of the firm or corporation, another member of the firm, or another officer, need not include such property in the statement made by him; but his statement must show the name of the person or officer who made the statement in which such property is included.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 7; March 7, 1881, Stats. and Amdts. 1881, p. 58; May 11, 1917, Stats, and Amdts. 1917, p. 428. In effect July 27, 1917.

3641. PROPERTY OF FIRM OR CORPORATION ASSESSED WHERE SITUATED [repealed].

History: Enacted March 12, 1872; repealed May 11, 1917, Stats. and
Amdts. 1917, p. 429. In effect July 27, 1917.

8 3642. FERRIES AND TOLL-BRIDGES BETWEEN TWO COUNTIES, WHERE ASSESSED. A ferry boat is a vessel traversing across any of the waters of the state, between two constant points, regularly employed for the transfer of passen. gers and freight, authorized by law so to do. Where ferries connect more than one county, the wharves, storehouses, and all stationary property belonging to or connected with such ferries, must be assessed, and the taxes paid, in the county where located. The value of all watercraft, and of all toll-bridges connecting more than one county, must be assessed in equal proportions in the counties connected by such ferries or toll-bridges.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 10; March 12, 1885, Stats. and Amdts. 1884-5, p. 93; May 11, 1917, Stats, and Amdts. 1917, p. 429. In effect

July 27, 1917. 83643.

Tahoe R. & Transp. Co. v. Roberts, 168 Cal. granted on condition that the company deposit in bank the difference between the rates fixed and those collected, the deposit to remain until the determination of the litigation, the deposits thus made are sub

551, Ann. Cas. 1916 E 1196, 143 Pac. 786. 1. Steamboats owned and operated by a railroad corporation, but not used exclusively in the operation of the railroad in

3 3647. whole or in part and not properly, reason 1. Deposits in bank by order of court. ably, or at all necessary for the use in the Where a water company sues to enjoin the operation of the railroad, may not be classed enforcement of water rates fixed by the muas ferry-boats under this section. - Lake nicipality, and a preliminary injunction is

ject to taxation. The assessment, in such a case, is against funds in the hands of the bank acting as a receiver.-Spring Valley Water Co. v. San Francisco, 225 Fed. 728.

8 3650. PROPERTY, HOW LISTED. [ASSESSMENT-BOOK.] The assessor must prepare an assessment-book, with appropriate headings as directed by the state board of equalization, in which must be listed all property within the county, and which shall show under the appropriate head:

1. [Listing of property.] The name and post-office address, if known, of the person to whom the property is assessed.

2. Land, by township, range, section, or fractional section; and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, not exceeding in any tract six hundred forty acres, locality, and the improvements thereon. When any tract of land is situated in two or more school, road, or other revenue districts of the county, the part in each such district must be separately assessed. The improvements to be assessed against the particular section, tract, or lot of land upon which they are located; city and town lots, naming the city or town, and the number of the lot and block, according to the system of numbering in such city or town, and the improvements thereon.

3. All property within the limits of an incorporated city or town shall be assessed in an assessment book separate and distinct from the assessment book containing the assessment of property situate outside the limits of such incorporated city or town; or, if but one assessment book is used, then in a separate and distinct part of such book; provided, that all property assessed shall be arranged on the assessment book by elementary school districts, as such districts are legally formed and exist on the first Monday in March of each year; provided, further, that where any school district embraces property situate both within and without the limits of an incorporated city or town, such property shall be assessed and kept separate and distinct on the assessment book.

4. All personal property, showing the number, kind, amount, and quality; but a failure to enumerate in detail such personal property does not invalidate the assessment.

5. The cash value of real estate.
6. The cash value of improvements on such real estate.

7. The cash value of improvements on real estate assessed to persons other than the owners of the real estate.

8. The cash value of all personal property, exclusive of money. 9. The amount of money. 10. Taxable improvements owned by any person, firm, association, or corporation, located upon land exempt from taxation, shall, as to the manner of assessment, be assessed as other real estate upon the assessment book. No value shall, however, be assessed against the exempt land, nor under any circumstances shall the land be charged with or become responsible for the assessment made against any taxable improvements located thereon.

11. The school, road, and other revenue districts in which each piece of property assessed is situated.

12. The total value of all property.

13. In entering assessments containing solvent credits subject to deductions, as provided in section three thousand six hundred twenty-eight of this code, he must enter in the proper column the value of the debts entitled to exemption and deduct the same. In making the deductions from the total value of property assessed, as above directed, he must enter the remainder in the column provided for the total value of all property for taxation. 14. Such other things as the state board of equalization may require.

History: Enacted March 12, 1872; amended April 1, 1876, Code Amdts. 1875-6, p. 11; March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 10; March 7, 1881, Stats, and Amdts. 1881, p. 59; repealed in part March 9, 1883, Stats. and Amdts. 1883, p. 72; amended March 28, 1895, Stats. and Amdts. 1895, p. 313; March 18, 1905, Stats. and Amdts. 1905, p. 134; June 1, 1917, Stats, and Amdts. 1917, p. 1643. In effect July 31, 1917.

8 3663. WATER DITCHES AND TOLL-ROADS, HOW ASSESSED. Water ditches constructed for mining, manufacturing, or irrigation purposes, and wagon and turnpike toll-roads, must be assessed the same as real estate by the assessor of the county, at a rate per mile for that portion of such property as lies within his county.

History: Enactment approved March 27, 1872, Stats, 1871-2, p. 586; amended March 30, 1874, Code Amdts. 1873-4, p. 158; March 22 and April 15, 1880, Code Amdts. 1880 (Pol. C. pt.), pp. 13, 59; March 28, 1895, Stats, and Amdts. 1895, p. 316; May 11, 1917, Stats. and Amdts. 1917, p. 430. In effect July 27, 1917.

§ 3664. TAXES FOR STATE PURPOSES. Taxes levied, assessed and collected as hereinafter provided upon railroads, including street railways, whether operated in one or more counties; sleeping car, dining car, drawing-room car and palace car companies, refrigerator, oil, stock, fruit, and other car-loaning and other car companies operating upon railroads in this state; companies doing express business on any railroad, steamboat, vessel, or stage line in this state; telegraph companies; telephone companies; companies engaged in the transmission or sale of gas or electricity; insurance companies; banks, banking associations, savings and loan societies, and trust companies; and taxes upon all franchises of every kind and nature, shall be entirely and exclusively for state purposes, and shall be assessed and levied by the state board of equalization, and collected in the manner hereinafter provided. The word "company" and the word "companies” as used in section fourteen of article thirteen of the constitution of this state and in the sections of this code enacted to carry the same into effect shall include persons, partnerships, joint stock associations, companies, and corporations.

History: Enactment approved March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 13; amended March 6, 1883, Stats. and Amdts. 1883, p. 65; April 1, 1897, Stats, and Amdts. 1897, p. 400; March 19, 1907, Stats. and Amdts. 1907, p. 689, Kerr's Stats, and Amdts. 1906-7, p. 170; repealed May 11, 1917, Stats. and Amdts. 1917, p. 336, and present section enacted May 11, 1917, p. 337. In effect immediately.

1. Assessment of property-Construction. Sections 3664-3670 were intended to and do apply exclusively to taxes therein provided for under the old system of railroad taxation which became operative on the adoption of the constitution of 1879. These provisions

are inapplicable to taxes levied under the constitution as supplemented by the act of 1911 (Stats. 1911, p. 530). — Westinghouse Electric & Mfg. Co. v. Chambers, 169 Cal. 131, 145 Pac. 1025.

§ 3664a. PUBLIC UTILITIES TO PAY STATE TAX. 1. All railroad companies, including street railways, whether operated in one or more counties; all sleeping car, dining car, drawing-room car and palace car companies, all refrigerator, oil, stock, fruit, and other car-loaning, and other car companies, operating upon the rail. roads in this state; all companies doing express business on any railroad, steamboat, vessel, or stage line in this state; all telegraph and telephone companies; and all companies engaged in the transmission or sale of gas or electricity shall annually pay to the state a tax upon their franchises, roadways, road beds, rails, rolling stock, poles, wires, pipes, canals, conduits, rights of way, and other property, or any part thereof, used exclusively in the operation of their business in this state, computed as follows:

[Percentage of gross receipts.] Said tax shall be equal to the percentages hereinafter fixed upon the gross receipts from operation of such companies and each thereof within this state.

2. [Companies partly within and without state.] When such companies are operating partly within and partly without this state, the gross receipts within this state shall be deemed to be all receipts on business beginning and ending within this state, and a proportion, based upon the proportion of the mileage within this state to the entire mileage over which such business is done, of receipts on all business passing through, into, or out of this state.

3. The percentages above mentioned shall be as follows: On all railroad companies, including street railways, five and one-fourth per cent; on all sleeping car, dining car, drawing-room car, palace car companies, refrigerator, oil, stock, fruit, and other carloaning, and other car companies, three and ninety-five hundredths per cent; on all companies doing express business on any railroad, steamboat, vessel or stage line, nine-tenths of one per cent; on all telegraph and telephone companies, four and twotenths per cent; on all companies engaged in the transmission or sale of gas or electricity, five and six-tenths per cent.

4. [In lieu of other taxes). Such taxes shall be in lieu of all other taxes and licenses, state, county, and municipal, upon the property above enumerated of such companies except as otherwise provided in section fourteen of article thirteen of the constitution of this state.

5. [“Municipal" defined.] The word "municipal” as used in section fourteen of article thirteen of the constitution of this state and in the sections of this code enacted to carry the same into effect shall apply to incorporated towns and cities formed under article eleven of the constitution of this state and to none other.

History: Enactment approved May 11, 1917, Stats, and Amdts. 1917, p. 337. In effect immediately.

8 3664b. TAX ON GROSS PREMIUMS OF INSURANCE COMPANIES. Every insurance company or association doing business in this state shall annually pay to the state a tax of two per cent upon the amount of the gross premiums received upon its business done in this state, less return premiums and reinsurance in companies or associations authorized to do business in this state; provided, that there shall be deducted from said two per cent upon the gross premiums the amount of any county and municipal taxes paid by such companies on real estate owned by them in this state. This tax shall be in lieu of all other taxes and licenses, state, county, and municipal, upon the property of such companies, except county and municipal taxes on real estate, and except as otherwise provided in the constitution of this state; provided, that when by the laws of any other state or country, any taxes, fines, penalties, licenses, fees, deposits of money, or of securities, or other obligations or prohibitions, are imposed on insurance companies of this state, doing business in such other state or country, or upon their agents therein, in excess of such taxes, fines, penalties, licenses, fees, deposits of money, or of securities, or other obligations or prohibitions, imposed upon insurance companies of such other state or country, so long as such laws continue in force, the same obligations and prohibitions of whatsoever kind must be imposed by the insurance commissioner upon insurance companies of such other state or country doing business in this state.

History: Enactment approved May 11, 1917, Stats, and Amdts. 1917, p. 338. In effect immediately.

8 3664c. TAX ON BANK STOCK. 1. The shares of capital stock of all banks, organized under the laws of this state, or of the United States, or of any other state and located in this state, shall be assessed and taxed to the owners or holders thereof by the state board of equalization, in the manner hereinafter provided, in the city or town where the bank is located and not elsewhere. There shall be levied and assessed upon such shares of capital stock an annual tax, payable to the state, of one and sixteen hundredths per centum upon the value thereof. The value of each share of stock in each bank, except such as are in liquidation, shall be taken to be the amount paid in thereon, together with its pro rata of the accumulated surplus and

« 이전계속 »