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  4. Div. 1

Division 1
Property Taxation

Parts

0.5
Implementation of Article Xiii a of the California Constitution
Sections 50–100.96
1
General Provisions
Sections 101–198.1
2
Assessment
Sections 201–1367
3
Equalization
Sections 1601–2125
3.5
Districts Located in More than One County: Alternate Method of Computing Levies on Basis of Tentative Full Values
Sections 2131–2134
4
Levy of Tax
Sections 2151–2326
5
Collection of Taxes
Sections 2501–3205
6
Tax Sales
Sections 3351–3972
7
Redemption
Sections 4101–4379
7.5
Tax Certificates
Sections 4501–4531
8
Distribution
Sections 4651–4717
9
Corrections, Cancellations, and Refunds
Sections 4801–5170
10
Aircraft Assessment and Taxation
Sections 5301–5456
12
Taxation of Racehorses
Sections 5701–5790
13
Taxation of Manufactured Homes
Sections 5800–5842
14
Property Taxpayers' Bill of Rights
Sections 5900–5911
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_1

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

Do you have an opinion about this solution? Drop us a line.