Cal. Code Regs. tit. 2 § 673

Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 673 - Homeowner's Property Tax Exemption

Claims presented to the controller pursuant to Section 33, Chapter 1, Statutes of 1968, First Extraordinary Session, shall be accompanied by a certificate of the Auditor of the City or County, as follows:

(a) County Auditor.

I certify that I am the duly qualified and acting Auditor of the County of __________; that the attached statement sets forth the amounts of exempt values granted in accordance with law for the homeowner's property tax exemption under Section 1 d of Article XIII of the Constitution for said county, each city and school district or portion thereof within the county, each special district or subdivision or zone thereof or portion thereof within the county, for which a tax levy is carried on the county assessment roll; that I have correctly computed and shown on the attached statement the total amount of ad valorem tax loss to the county and the cities and districts resulting from such exemption, in accordance with the provisions of Chapter 1, Statutes of 1968, First Extraordinary Session, and Section 135, Chapter 1, Title 18, California Administrative Code; and certify, under penalty of perjury, that I have not violated any of the provisions of Government Code Sections 1090 to 1096, inclusive.

(b) City Auditor.

I certify that I am the duly qualified and acting Auditor of the City of __________; that the taxes of said city are not collected by the county; that the attached statement sets forth the amounts of exempt values granted in accordance with law for the homeowner's property tax exemption under Section 1 d of Article XIII of the Constitution for said city, each district, subdistrict, or special zone within the city for which a tax levy is carried on the city assessment roll, and the tax rates applicable to each; that I have correctly computed and shown on the attached statement the total amount of ad valorem tax loss to the city and the districts resulting from such exemption, in accordance with the provisions of Chapter 1, Statutes of 1968, First Extraordinary Session, and Section 135, Chapter 1, Title 18, California Administrative Code; and certify, under penalty of perjury, that I have not violated any of the provisions of Government Code Sections 1090 to 1096, inclusive.

Cal. Code Regs. Tit. 2, § 673

1. New section filed 10-9-69; effective thirtieth day thereafter (Register 69, No. 41).

Note: Authority cited: Section 13920, Gov. Code. Reference: Section 925.4, Gov. Code.

1. New section filed 10-9-69; effective thirtieth day thereafter (Register 69, No. 41).