Section 5901 Of Part 14. Property Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 1. >> Part 14.
5901
. 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.