Rev. & Tax. Code, § 5901 · Part 14. PROPERTY TAXPAYERS' BILL OF RIGHTS
Rev. & Tax. Code, § 5901
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Legislature finds and declares as follows:
(a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as a result of misunderstandings or miscommunications.
(b) The dissemination of information to taxpayers regarding property taxes and the promotion of enhanced understanding regarding the property tax system will improve the relationship between taxpayers and the government.
(c) The proper assessment and collection of property taxes is essential to local government and the health and welfare of the citizens of this state.
(d) It is the intent of the Legislature to promote the proper assessment and collection of property taxes throughout this state by advancing, to the extent feasible, uniform practices of property tax appraisal and assessment.
Notes and commentary — not statutory text
History
Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5901.
- Text hash
- sha256 160e6bbb9c8b1678f52b7efc3412a0ba6bbdd34d7681883973255552ca694428
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.