Source: http://boe.ca.gov/lawguides/property/current/ptlg/ccp/XVI-16.html
Timestamp: 2019-04-21 14:23:53+00:00

Document:
Sec. 16. Taxation of redevelopment projects. All property in a redevelopment project established under the Community Redevelopment Law as now existing or hereafter amended, except publicly owned property not subject to taxation by reason of that ownership, shall be taxed in proportion to its value as provided in Section 1 of this article, and those taxes (the word "taxes" as used herein includes, but is not limited to, all levies on an ad valorem basis upon land or real property) shall be levied and collected as other taxes are levied and collected by the respective taxing agencies.
The Legislature may also provide that in any redevelopment plan or in the proceedings for the advance of moneys, or making of loans, or the incurring of any indebtedness (whether funded, refunded, assumed or otherwise) by the redevelopment agency to finance or refinance, in whole or in part, the redevelopment project, the portion of taxes identified in subdivision (b), exclusive of that portion identified in subdivision (c), may be irrevocably pledged for the payment of the principal of and interest on those loans, advances, or indebtedness.
History.—New section added by amendment adopted November 5, 1974, which also repealed former Section 19 of Article XIII containing similar provisions. The amendment of November 8, 1988, substituted "the", "those", and "that" for "such" and made grammatical changes throughout the section; added "Except as provided in subdivision (c)" at the beginning of subdivision (b); added subdivision (c); and added ", exclusive of that portion identified in the first sentence of subdivision (c)," after "subdivision (b)" in the paragraph following subdivision (c).
Construction.—Article XIII B of the Constitution, which limits state and local government appropriations, is not applicable to this section, and Health and Safety Code Section 33678 is a valid legislative interpretation thereof. Brown v. Community Redevelopment Agency, 168 Cal.App.3d 1014; Bell Community Redevelopment Agency v. Woosley, 169 Cal.App.3d 24. The mandatory language in the first paragraph not only gives the Legislature the authority but also requires it to treat community redevelopment property like other property for purposes of levying and collecting property taxes. It does not prevent the Legislature from altering the levying and collection of taxes on redevelopment property in a manner consistent with which it alters the levying and collection of taxation on other property. Arcadia Redevelopment Agency v. Ikemoto, 16 Cal.App.4th 444; Community Redevelopment Agency v. Los Angeles County, 89 Cal.App.4th 719. A redevelopment agency is entitled to all tax increment funds as they become available, until its loans, advances and indebtedness, if any, and interest thereon have been paid. Since redevelopment agencies are statutorily empowered to enter into binding contracts to complete redevelopment projects, "indebtedness" includes all redevelopment obligations, whether pursuant to an executory contract, a performed contract, or to repay principal and interest on bonds or loans. Marek v. Napa Community Redevelopment Agency, 46 Cal.3d 1070. Escape assessments must be included in the tax increment calculation. Community Development Comm. of the City of Oxnard v. County of Ventura, 152 Cal.App.4th 1470.
Taxable property.—Whenever property within a redevelopment project is acquired by a tax-exempt public agency, the assessed value of the taxable property within the project must be redetermined, and the loss of tax revenue resulting from the acquisition should be divided proportionately between the redevelopment agency and the taxing agencies. Redevelopment Agency v. San Bernardino County, 21 Cal.3d 255.
Last equalized assessment roll.—The proper base roll to be used when dividing property tax revenues between taxing agencies and a redevelopment agency is the assessment roll prepared annually and which becomes the last equalized roll on August 20, not the adjusted assessment roll made later in the tax year as the result of assessment appeals board decisions and after a redevelopment plan ordinance had been adopted. Redevelopment Agency v. Los Angeles County, 75 Cal.App.4th 68.

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