§ 5901. — 5901. (Added by Stats. 1993, Ch. 387, Sec. 10.)

California § 5901.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 14.: PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS

Text

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.

Legislative History

Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.