Chapter 3.04 — TAXATION CODE
Stockton Municipal Code · 2026-09 edition · updated 2026-09-27 · Stockton
§ 3.04.010. Title.¶
§ 3.04.020. Administration.¶
§ 3.04.030. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.040. Tax Collector designated.¶
§ 3.04.050. Double taxation prohibited.¶
§ 3.04.060. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.070. Words and phrases defined.¶
§ 3.04.080. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.090. Limitation of actions.¶
§ 3.04.100. All property not exempt subject to taxation.¶
§ 3.04.110. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.120. Procedure to claim exemption.¶
§ 3.04.130. Procedure to make effective all claims for exemption.¶
§ 3.04.140. Affidavits in regards to exemptions.¶
§ 3.04.150. Welfare exemption.¶
§ 3.04.160. Action of board in regards to exemptions.¶
§ 3.04.170. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.180. Assessor's maps.¶
§ 3.04.190. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.200. Annual assessment of all taxable property.¶
§ 3.04.210. Intangible property.¶
§ 3.04.220. Tax sold or tax deeded property.¶
§ 3.04.230. Information from taxpayer.¶
§ 3.04.240. Additional information and records.¶
§ 3.04.250. Property statement—Contents.¶
§ 3.04.260. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.270. Affidavits.¶
§ 3.04.280. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.290. Concealed property to be penally assessed.¶
§ 3.04.300. Penal assessments.¶
§ 3.04.310. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.320. Statute of limitations.¶
§ 3.04.330. Preparation of roll.¶
§ 3.04.340. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.350. Local roll—Contents.¶
§ 3.04.360. Index.¶
§ 3.04.370. Property deeded or sold to City for taxes.¶
§ 3.04.380. Assessment of vessels, small boats, etc.¶
§ 3.04.390. Local roll—Assessor's affidavit.¶
§ 3.04.400. Completion of assessment roll—Delivery—Filing.¶
§ 3.04.410. Assessor's records open to inspection.¶
§ 3.04.420. Liability.¶
§ 3.04.430. Taxpayer's complaint.¶
§ 3.04.440. Action on Assessor's bond.¶
§ 3.04.450. Judgment—Distribution.¶
§ 3.04.460. Fraudulent assessment.¶
§ 3.04.470. Board of Equalization—Members—Appointment.¶
§ 3.04.480. Reduction of assessment.¶
§ 3.04.490. Examination of person seeking reduction.¶
§ 3.04.500. City Board's action in relation to inquiry.¶
§ 3.04.510. Statements by Assessor and others.¶
§ 3.04.520. False statements—Penalty.¶
§ 3.04.530. Valuation statement—Transmittal.¶
§ 3.04.540. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.550. Clerk's affidavit in relation to assessment roll.¶
§ 3.04.560. Tax rates fixed by City Council.¶
§ 3.04.570. Computation by Assessor.¶
§ 3.04.580. Assessor's affidavit in relation to assessment roll.¶
§ 3.04.590. Tax bills—Mailing.¶
§ 3.04.600. Tax bills—Specifications.¶
§ 3.04.610. Tax bills for sold property.¶
§ 3.04.620. Failure or neglect to send tax bill.¶
§ 3.04.630. Publication of tax lists.¶
§ 3.04.640. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.650. Personal property.¶
§ 3.04.660. Possessory interests.¶
§ 3.04.665. Liens—Effective date.¶
§ 3.04.670. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.680. Tax Collector's duties in relation to collection of taxes.¶
§ 3.04.690. Payment of current secured taxes.¶
§ 3.04.700. Taxes on secured roll—Where paid.¶
§ 3.04.710. Receipt for payment of taxes.¶
§ 3.04.720. Date when taxes delinquent.¶
§ 3.04.730. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.740. Completion of assessment.¶
§ 3.04.750. Taxes on property unsecured by real estate.¶
§ 3.04.760. Blank unsecured property receipts.¶
§ 3.04.770. Assessor's account of collections—Deposit.¶
§ 3.04.780. Delinquent tax sales, unsecured roll—Amount.¶
§ 3.04.790. Excess proceeds.¶
§ 3.04.800. Duties of Tax Collector in re unpaid, unsecured taxes.¶
§ 3.04.810. Statute of limitations in re unpaid, unsecured taxes.¶
§ 3.04.820. City's right to sue.¶
§ 3.04.830. Tax roll, etc., as prima facie evidence.¶
§ 3.04.840. Notice of sale—Posting—Publishing.¶
§ 3.04.850. Notice to specify place, day and hour of sale.¶
§ 3.04.860. Copy of published notice—Tax Collector's affidavit—Filing.¶
§ 3.04.870. Additional fees or charges.¶
§ 3.04.880. Sale of property to City.¶
§ 3.04.890. Tax Collector's record of sale to City.¶
§ 3.04.900. Redemption or subsequent sale of tax sold property.¶
§ 3.04.910. Discovery of error.¶
§ 3.04.920. Prohibition of waste, etc.¶
§ 3.04.930. Entry on Assessor's records.¶
§ 3.04.940. Void sales.¶
§ 3.04.950. Redemption of property sold to City.¶
§ 3.04.960. Redemption by assessee, etc.¶
§ 3.04.970. Tax Collector's deed to City—Contents.¶
§ 3.04.980. Deed as prima facie evidence.¶
§ 3.04.990. Deed as conclusive evidence.¶
§ 3.04.1000. Statute of limitations.¶
§ 3.04.1010. Defense based on invalid deed, etc.¶
§ 3.04.1020. Tax deeded property defined.¶
§ 3.04.1030. Procedure to sell tax deeded property.¶
§ 3.04.1040. Application to purchase tax deeded property.¶
§ 3.04.1050. Application—Contents—Deposit.¶
§ 3.04.1060. Notice of intent to sell—Publication.¶
§ 3.04.1070. Notice of intent to sell—Contents.¶
§ 3.04.1080. Notice of intent to sell—Effective period.¶
§ 3.04.1090. Notice of intended sale—Publication, etc.¶
§ 3.04.1100. Notice of intended sale—Contents.¶
§ 3.04.1110. Additional notice of intended sale.¶
§ 3.04.1120. Notice of intended sale—Publication costs.¶
§ 3.04.1130. Call for bids prior to sale.¶
§ 3.04.1140. Approval of sale—Procedure.¶
§ 3.04.1150. Tax Collector's deed to purchaser.¶
§ 3.04.1160. Provisions in Tax Collector's deed.¶
§ 3.04.1170. Deed as evidence.¶
§ 3.04.1180. Title conveyed by deed—Excepted encumbrances.¶
§ 3.04.1190. Tax Collector's report of sale.¶
§ 3.04.1200. Tax liens, titles or interests in tax deeded property.¶
§ 3.04.1210. Duties of Director of Finance in relation to liens.¶
Section 3.04.1180.¶
§ 3.04.1220. Refunds.¶
§ 3.04.1230. Claim for refund.¶
§ 3.04.1240. Claimants' rights to interest in and to lands subject to segregation and¶
§ 3.04.1250. Prerequisites to segregation and separate valuation.¶
§ 3.04.1260. Tax Collector's fees.¶
§ 3.04.1270. Cancellation of uncollected tax, penalties and costs.¶
§ 3.04.1280. Taxes paid more than once—Erroneously or illegally collected.¶
§ 3.04.1290. Double assessments.¶
§ 3.04.1300. Erroneous assessment and sale to City.¶
§ 3.04.1310. Clerical errors, omissions or defects in descriptions, etc.¶
§ 3.04.1320. Adoption of certain sections of California Revenue and Taxation Code by¶
§ 3.04.1330. Judgment for plaintiff.¶
§ 3.04.1340. Validity—Repealing provisions.¶
§ 3.04.1350. Transition provisions for transfer of tax assessments collection functions to¶
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