| Old | New | Differences | |
|---|---|---|---|
| 1 | - | ||
| 1 | + | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 440Introduced by Assembly Member GipsonFebruary 13, 2017 An act to amend Section 107 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 440, as introduced, Gipson. Property tax.Existing property tax law defines a possessory interest for purposes of taxation.This bill would make a nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 107 of the Revenue and Taxation Code is amended to read:107. Possessory interests means the following:(a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision:(1) Independent means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency.(2) Durable means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period.(3) Exclusive means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, exclusive use includes the following types of use in property:(A) Sole occupancy or use of property or improvements.(B) Use as a cotenant.(C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time.(D) Concurrent uses by persons making qualitatively different uses of property or improvements.(E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements.(F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted.A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use.(b) Taxable improvements on tax-exempt land.Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll.Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which that are available for the collection of assessments on the unsecured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 440Introduced by Assembly Member GipsonFebruary 13, 2017 An act to amend Section 107 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 440, as introduced, Gipson. Property tax.Existing property tax law defines a possessory interest for purposes of taxation.This bill would make a nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO | |
| 4 | 4 | ||
| 5 | - | Amended IN Assembly March 23, 2017 | |
| 6 | 5 | ||
| 7 | - | Amended IN Assembly March 23, 2017 | |
| 6 | + | ||
| 7 | + | ||
| 8 | 8 | ||
| 9 | 9 | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION | |
| 10 | 10 | ||
| 11 | 11 | Assembly Bill No. 440 | |
| 12 | 12 | ||
| 13 | 13 | Introduced by Assembly Member GipsonFebruary 13, 2017 | |
| 14 | 14 | ||
| 15 | 15 | Introduced by Assembly Member Gipson | |
| 16 | 16 | February 13, 2017 | |
| 17 | 17 | ||
| 18 | - | An act to amend | |
| 18 | + | An act to amend Section 107 of the Revenue and Taxation Code, relating to taxation. | |
| 19 | 19 | ||
| 20 | 20 | LEGISLATIVE COUNSEL'S DIGEST | |
| 21 | 21 | ||
| 22 | 22 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 23 | 23 | ||
| 24 | - | AB 440, as | |
| 24 | + | AB 440, as introduced, Gipson. Property tax. | |
| 25 | 25 | ||
| 26 | - | Existing law grants the Department of Finance general powers of supervision over all matters concerning the financial and business policies of the state.This bill would require the department to convene a working group to create a report on the anticipated financial impact to cities if federal funding is reduced or eliminated for those cities because of being identified as a sanctuary city. The bill would require the report to be published on the departments Internet Web site.Existing property tax law defines a possessory interest for purposes of taxation.This bill would make a nonsubstantive change to this provision. | |
| 27 | - | ||
| 28 | - | Existing law grants the Department of Finance general powers of supervision over all matters concerning the financial and business policies of the state. | |
| 29 | - | ||
| 30 | - | This bill would require the department to convene a working group to create a report on the anticipated financial impact to cities if federal funding is reduced or eliminated for those cities because of being identified as a sanctuary city. The bill would require the report to be published on the departments Internet Web site. | |
| 26 | + | Existing property tax law defines a possessory interest for purposes of taxation.This bill would make a nonsubstantive change to this provision. | |
| 31 | 27 | ||
| 32 | 28 | Existing property tax law defines a possessory interest for purposes of taxation. | |
| 33 | 29 | ||
| 34 | - | ||
| 35 | - | ||
| 36 | 30 | This bill would make a nonsubstantive change to this provision. | |
| 37 | - | ||
| 38 | - | ||
| 39 | 31 | ||
| 40 | 32 | ## Digest Key | |
| 41 | 33 | ||
| 42 | 34 | ## Bill Text | |
| 43 | 35 | ||
| 44 | - | The people of the State of California do enact as follows:SECTION 1. | |
| 36 | + | The people of the State of California do enact as follows:SECTION 1. Section 107 of the Revenue and Taxation Code is amended to read:107. Possessory interests means the following:(a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision:(1) Independent means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency.(2) Durable means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period.(3) Exclusive means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, exclusive use includes the following types of use in property:(A) Sole occupancy or use of property or improvements.(B) Use as a cotenant.(C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time.(D) Concurrent uses by persons making qualitatively different uses of property or improvements.(E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements.(F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted.A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use.(b) Taxable improvements on tax-exempt land.Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll.Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which that are available for the collection of assessments on the unsecured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. | |
| 45 | 37 | ||
| 46 | 38 | The people of the State of California do enact as follows: | |
| 47 | 39 | ||
| 48 | 40 | ## The people of the State of California do enact as follows: | |
| 49 | 41 | ||
| 50 | - | SECTION 1. The | |
| 42 | + | SECTION 1. Section 107 of the Revenue and Taxation Code is amended to read:107. Possessory interests means the following:(a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision:(1) Independent means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency.(2) Durable means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period.(3) Exclusive means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, exclusive use includes the following types of use in property:(A) Sole occupancy or use of property or improvements.(B) Use as a cotenant.(C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time.(D) Concurrent uses by persons making qualitatively different uses of property or improvements.(E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements.(F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted.A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use.(b) Taxable improvements on tax-exempt land.Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll.Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which that are available for the collection of assessments on the unsecured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. | |
| 51 | 43 | ||
| 52 | - | SECTION 1. The Legislature hereby finds and declares all of the following:(a) Immigration has made America a great nation with diversity a key component in strengthening our social fabric.(b) Cities that are protecting undocumented immigrants are protecting people who are essential to Californias social, economic, and political life.(c) Hard-working and committed Californians deserve to be treated with dignity and respect.(d) Any plan to defund sanctuary cities is an attack on every Californian, and will deny and delay vital funding and services to some of the largest economic centers in the United States. | |
| 53 | - | ||
| 54 | - | SECTION 1. The Legislature hereby finds and declares all of the following: | |
| 44 | + | SECTION 1. Section 107 of the Revenue and Taxation Code is amended to read: | |
| 55 | 45 | ||
| 56 | 46 | ### SECTION 1. | |
| 57 | 47 | ||
| 58 | - | (a) | |
| 48 | + | 107. Possessory interests means the following:(a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision:(1) Independent means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency.(2) Durable means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period.(3) Exclusive means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, exclusive use includes the following types of use in property:(A) Sole occupancy or use of property or improvements.(B) Use as a cotenant.(C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time.(D) Concurrent uses by persons making qualitatively different uses of property or improvements.(E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements.(F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted.A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use.(b) Taxable improvements on tax-exempt land.Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll.Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which that are available for the collection of assessments on the unsecured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. | |
| 59 | 49 | ||
| 60 | - | (b) | |
| 50 | + | 107. Possessory interests means the following:(a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision:(1) Independent means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency.(2) Durable means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period.(3) Exclusive means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, exclusive use includes the following types of use in property:(A) Sole occupancy or use of property or improvements.(B) Use as a cotenant.(C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time.(D) Concurrent uses by persons making qualitatively different uses of property or improvements.(E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements.(F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted.A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use.(b) Taxable improvements on tax-exempt land.Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll.Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which that are available for the collection of assessments on the unsecured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. | |
| 61 | 51 | ||
| 62 | - | (c) Hard-working and committed Californians deserve to be treated with dignity and respect. | |
| 63 | - | ||
| 64 | - | (d) Any plan to defund sanctuary cities is an attack on every Californian, and will deny and delay vital funding and services to some of the largest economic centers in the United States. | |
| 65 | - | ||
| 66 | - | SEC. 2. Section 13085 is added to the Government Code, to read:13085. The department shall convene a working group to create a report on the anticipated financial impact to cities if federal funding is reduced or eliminated for those cities because of being identified as a sanctuary city. The department shall publish the report on its Internet Web site. | |
| 67 | - | ||
| 68 | - | SEC. 2. Section 13085 is added to the Government Code, to read: | |
| 69 | - | ||
| 70 | - | ### SEC. 2. | |
| 71 | - | ||
| 72 | - | 13085. The department shall convene a working group to create a report on the anticipated financial impact to cities if federal funding is reduced or eliminated for those cities because of being identified as a sanctuary city. The department shall publish the report on its Internet Web site. | |
| 73 | - | ||
| 74 | - | 13085. The department shall convene a working group to create a report on the anticipated financial impact to cities if federal funding is reduced or eliminated for those cities because of being identified as a sanctuary city. The department shall publish the report on its Internet Web site. | |
| 75 | - | ||
| 76 | - | 13085. The department shall convene a working group to create a report on the anticipated financial impact to cities if federal funding is reduced or eliminated for those cities because of being identified as a sanctuary city. The department shall publish the report on its Internet Web site. | |
| 52 | + | 107. Possessory interests means the following:(a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision:(1) Independent means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency.(2) Durable means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period.(3) Exclusive means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, exclusive use includes the following types of use in property:(A) Sole occupancy or use of property or improvements.(B) Use as a cotenant.(C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time.(D) Concurrent uses by persons making qualitatively different uses of property or improvements.(E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements.(F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted.A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use.(b) Taxable improvements on tax-exempt land.Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll.Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which that are available for the collection of assessments on the unsecured roll.If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. | |
| 77 | 53 | ||
| 78 | 54 | ||
| 79 | 55 | ||
| 80 | - | 13085. The department shall convene a working group to create a report on the anticipated financial impact to cities if federal funding is reduced or eliminated for those cities because of being identified as a sanctuary city. The department shall publish the report on its Internet Web site. | |
| 81 | - | ||
| 82 | - | ||
| 83 | - | ||
| 84 | - | ||
| 85 | - | ||
| 86 | - | Possessory interests means the following: | |
| 87 | - | ||
| 88 | - | ||
| 56 | + | 107. Possessory interests means the following: | |
| 89 | 57 | ||
| 90 | 58 | (a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and exclusive of rights held by others in the property, except when coupled with ownership of the land or improvements in the same person. For the purposes of this subdivision: | |
| 91 | 59 | ||
| 92 | - | ||
| 93 | - | ||
| 94 | 60 | (1) Independent means the ability to exercise authority and exert control over the management or operation of the property or improvements, separate and apart from the policies, statutes, ordinances, rules, and regulations of the public owner of the property or improvements. A possession or use is independent if the possession or operation of the property is sufficiently autonomous to constitute more than a mere agency. | |
| 95 | - | ||
| 96 | - | ||
| 97 | 61 | ||
| 98 | 62 | (2) Durable means for a determinable period with a reasonable certainty that the use, possession, or claim with respect to the property or improvements will continue for that period. | |
| 99 | 63 | ||
| 100 | - | ||
| 101 | - | ||
| 102 | 64 | (3) Exclusive means the enjoyment of a beneficial use of land or improvements, together with the ability to exclude from occupancy by means of legal process others who may interfere with that enjoyment. For purposes of this paragraph, exclusive use includes the following types of use in property: | |
| 103 | - | ||
| 104 | - | ||
| 105 | 65 | ||
| 106 | 66 | (A) Sole occupancy or use of property or improvements. | |
| 107 | 67 | ||
| 108 | - | ||
| 109 | - | ||
| 110 | 68 | (B) Use as a cotenant. | |
| 111 | - | ||
| 112 | - | ||
| 113 | 69 | ||
| 114 | 70 | (C) Concurrent use by a person who has a primary or prevailing right to use property or improvements at any time. | |
| 115 | 71 | ||
| 116 | - | ||
| 117 | - | ||
| 118 | 72 | (D) Concurrent uses by persons making qualitatively different uses of property or improvements. | |
| 119 | - | ||
| 120 | - | ||
| 121 | 73 | ||
| 122 | 74 | (E) Concurrent use by persons engaged in similar uses that diminish the quantity or quality of the property or improvements. | |
| 123 | 75 | ||
| 124 | - | ||
| 125 | - | ||
| 126 | 76 | (F) Concurrent use that does not diminish the quantity or quality of the property or improvements, if the number of those concurrent use grants is restricted. | |
| 127 | - | ||
| 128 | - | ||
| 129 | 77 | ||
| 130 | 78 | A use of property or improvements that does not contain one of the elements in subparagraphs (A) to (F), inclusive, shall be rebuttably presumed to be a nonexclusive use. | |
| 131 | 79 | ||
| 132 | - | ||
| 133 | - | ||
| 134 | 80 | (b) Taxable improvements on tax-exempt land. | |
| 135 | - | ||
| 136 | - | ||
| 137 | 81 | ||
| 138 | 82 | Any possessory interest may, in the discretion of the county board of supervisors, be considered as sufficient security for the payment of any taxes levied thereon and may be placed on the secured roll. | |
| 139 | 83 | ||
| 140 | - | ||
| 141 | - | ||
| 142 | 84 | Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of the earth, and other rights relating to these substances which constitute incorporeal hereditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. These estates and rights shall not be classified as possessory interests, but shall be placed on the secured roll. | |
| 143 | 85 | ||
| 144 | - | ||
| 145 | - | ||
| 146 | - | If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures that are available for the collection of assessments on the unsecured roll. | |
| 147 | - | ||
| 148 | - | ||
| 86 | + | If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances is unpaid when any installment of secured taxes become delinquent, the tax collector may use those collection procedures which that are available for the collection of assessments on the unsecured roll. | |
| 149 | 87 | ||
| 150 | 88 | If the tax on any possessory interest or leasehold estate for the production of gas, petroleum and other hydrocarbon substances remains unpaid at the time set for the declaration of default for taxes carried on the secured roll, the possessory interest tax together with any penalty and costs which may be accrued thereon while on the secured roll shall be transferred to the unsecured roll. |