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  2. Tax sale - Wikipedia

    en.wikipedia.org/wiki/Tax_sale

    A tax sale is the forced sale of property (usually real estate) by a governmental entity for unpaid taxes by the property's owner.. The sale, depending on the jurisdiction, may be a tax deed sale (whereby the actual property is sold) or a tax lien sale (whereby a lien on the property is sold) Under the tax lien sale process, depending on the jurisdiction, after a specified period of time if ...

  3. California State Board of Equalization - Wikipedia

    en.wikipedia.org/wiki/California_State_Board_of...

    The California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States.The authorities of the Board attempt to ensure that counties fairly assess property taxes, collect excises taxes on alcoholic beverages, administer the insurance tax program, and other tax collection related activities.

  4. Carousel Mall - Wikipedia

    en.wikipedia.org/wiki/Carousel_Mall

    The trend accelerated after the passage of Proposition 13. San Bernardino's mall then matched the strategies of contemporaneous failed malls such as the Long Beach Plaza and the Plaza Pasadena. The idea was to condemn grandfathered low property-tax rate properties and redevelop them as retail centers that would concentrate local sales taxes.

  5. San Bernardino County’s property assessment roll jumps 9.3% ...

    www.aol.com/news/san-bernardino-county-property...

    Ontario topped the list, with $36 billion in property, though it is not the most populous city in the county. San Bernardino County’s property assessment roll jumps 9.3%, hits record high ...

  6. 1978 California Proposition 13 - Wikipedia

    en.wikipedia.org/wiki/1978_California_Proposition_13

    Proposition 13 (officially named the People's Initiative to Limit Property Taxation) is an amendment of the Constitution of California enacted during 1978, by means of the initiative process, to cap property taxes and limit property reassessments to when the property changes ownership, and to require a 2/3 majority for tax increases in the ...

  7. Taxation in California - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_California

    At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.