Source: http://www.boe.ca.gov/lawguides/property/current/ptlg/rt/part4-ch3-all.html
Timestamp: 2016-02-06 11:33:12
Document Index: 555457514

Matched Legal Cases: ['art 4', 'art 4', 'art 4', 'art 2', 'art 4', 'art 1', 'art 1', '§ 2237', 'art 4', '§ 2250', '§ 2251', '§ 2252', '§ 2253', '§ 2253', '§ 2253', '§ 2253', '§ 2253', '§ 2253', '§ 2253', '§ 2254', '§ 2255', '§ 2255', '§ 2256', '§ 2256', '§ 2256', '§ 2256', '§ 2256', '§ 2256', '§ 2256', 'art 3', 'art 3', 'art 18', 'art 3', 'art 3', 'art 1', 'art 3', 'art 3', 'art 3']

PTLG - Revenue and Taxation Code - Property Taxation Part 4 - Chapter 3
Property Taxes Law Guide – Revision 2016 PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 4. Levy of Tax > Chapter 3 > entire chapter
Article 1 Definitions 2201 Construction
2202 "Ad valorem property taxation"
2203 "City"
2204 "Classification of property"
2205 "Costs mandated by the courts"
2206 "Costs mandated by the federal government"
2206.5 "Costs mandated by initiative enactment"
2207 "Costs mandated by the state" [Repealed]
2207.5 "Costs mandated by the state," further defined [Repealed]
2208 "County"
2208.5 "School district"
2208.7 "Board" [Repealed]
2209 "Executive order"
2210 "Law enacted after January 1, 1973"
2211 "Local agency"
2212 "Percentage change in cost of living"
2213 "Property tax rate"
2214 "Sales tax exemption"
2215 "Special district"
2216 Other agencies included in term "special district"
2217 "District defined for Article XIII A" [Repealed]
2218 "Claims": "Test claim," "claim of first impression," "estimated claim," "reimbursement claim" [Repealed]
2218.5 Filing claims [Repealed]
2219 "Cost savings authorized by state" [Repealed]
2219.5 "Cost savings authorized by state" [Repealed]
Article 2 General Provisions 2225 Constitutional authorization [Repealed]
2226 Legislative intent [Repealed]
2227 Department of Finance to transmit estimate of percentage change in population to cities and counties
2228 Percentage change; special districts 2228.1 Department of Finance to transmit estimate of percentage change in population to community college districts
2229 Limitations on property tax exemptions enacted after January 1, 1973; state reimbursement; review by Legislative Analyst
2230 State reimbursement for sales and use tax exemption enacted after January 1, 1973
2230.5 Review by Department of Finance
2231 State reimbursement for state mandated acts [Repealed]
2231.5 Costs of state-mandated local programs; review [Repealed]
2232 Reimbursed funds may be used for any public purpose
2233 Limitation on amount of claims
2234 State reimbursement for state mandated acts; reduction in property tax rate [Repealed]
2235 Filing of claims
2236 Insufficient funds; proration of claims [Repealed]
2237 Levy of ad valorem taxes prohibited by school district [Repealed]
2237.1 "Indebtedness Approved by the Voters Prior to July 1, 1978"; "obligations" [Repealed]
2237.2 Report of ad valorem taxes levied
2237.3 Report of ad valorem taxes levied in fiscal years 1978–79 through 1982–83 [Repealed]
2237.4 Failure to report
2237.5 Unsecured roll; tax rates
2238 Payment of late claims [Repealed]
2239 Claims for costs mandated by the state before July 1, 1980; claims considered by Commission on State Mandates [Repealed]
Article 3 Method of Providing Reimbursement Revenue for Costs Mandated by State 2240 Determination and appropriation of reimbursement revenue
2241 Legislative Counsel to determine whether state reimbursement required
2242 Department of Finance to prepare reimbursement estimates
2243 Periods for which reimbursement estimates to be prepared
2244 Legislative amendments requiring state reimbursement
2245 Appropriations [Repealed]
2246 Annual review of statutes and annual report to legislature
2246.1 Annual report by Legislative Analyst [Repealed]
2246.2 Reimbursement for statutes which increase the penalty for a crime or infraction
Article 3.5 Claims Against the State for Additional Reimbursement [Repealed] Article 3.6 Claims for Offsetting Local Savings Against State Reimbursements [Repealed] Article 4 Maximum Property Tax Rates 2260 Maximum rates; rates excluded in determining
2260.5 Maximum rates; comparison of rates having different assessment ratios
2261 Maximum rate; counties
2261.1 Maximum rate; counties; exception
2261.2 Maximum rate; decrease
2262 Maximum rate; cities
2262.1 Adjustment of rate by cities [Repealed]
2262.2 Formation of a district by a city
2263 Maximum rate; special districts
2263.1 Special districts formed between January 1, 1972, and August 31, 1973
2263.2 Special districts formed after August 31, 1973
2263.3 Adjustment of rate; special districts [Repealed]
2263.4 Maximum rate; harbor districts
2264 Maximum rate when alternate method for levying tax rate in special district is followed
2265 Voters may establish maximum rate
2266 Alternate procedure to establish maximum rate
2266.1 Maximum rate for special districts when roll not based on full cash value
2266.2 "Property tax revenue"
2266.5 Alternate procedure to establish maximum rate
2267 Maximum rate when 1971–72 or 1972–73 roll is in error
Article 5 Additional Property Tax Rates 2270 Additional rates for interest and redemption charges, retirement and pension benefits, payments to special funds
2271 Additional rates for costs mandated by the federal government or the courts
2271.1 Continuation of additional rates
2271.2 Advisory guidelines
2271.15 Continuation of additional rates; 1974 amendments to Fair Labor Standards Act
2272 Additional rates to comply with provisions of streets and highways, government and public utility codes
2273 Additional rates for contracts or leases signed before January 1, 1973
2273.1 Contracts or leases signed after January 1, 1973, but formal action taken to implement before that date
2273.2 Contract or lease with federal government or state
2274 Additional rates for emergency or general disaster
2275 Additional rates for emergency or disaster damage to agency works or facilities
2276 Additional rate for error in determining rate
2277 Additional rate for cost of election
2278 Additional rate for cost of governmental reorganization
2279 Additional rate for costs of purchasing electrical power
2279.1 Additional rate for interest and redemption charges
2280 Additional rate for extraordinary costs of purchasing electricity
2280.01 Additional rate for local agency
2280.1 Additional rate to comply with Government Code
Article 6 Tax Rate Limit Elections 2285 "Qualified voter of the local agency"; "landowner"
2286 Maximum rate for agency formed after effective date; rate on ballot of formation election; election to increase rate; vote
2287 Election according to law; mailed ballots [Repealed]
2287.5 Maximum tax rate for local agencies formed without an election
2288 Election procedure when none provided in formation law
2289 Consolidation with other elections
Article 7 Governmental Reorganization: Effect on Maximum Property Tax Rates 2295 "Governmental reorganization"
2296 Maximum rate when boundary changed
2297 Maximum rate when boundary altered
2298 Election when necessary or desirable to exceed maximum rate
2299 Maximum rate on ballot in reorganization election
Article 8 Functional Consolidation: Effect on Maximum Property Tax Rates 2305 "Functional consolidation"
2306 Maximum rate when functional consolidation
2307 Reduction in maximum rate for transferring agency
2308 Additional rate for assuming agency
2309 Additional rate in fiscal year after consolidation
Article 9 Reporting Tax Levies 2325 Report of rate to Controller
2325.1 Error in establishing rate
2326 Failure to file report by October 15
2327 Failure to file report; exception [Repealed] Chapter 3. Reimbursement for Costs Mandated by the State* †
* Chapter 3 enacted by Stats. 1973, Ch. 358, p. 780, in effect August 31, 1973. Stats. 1973, Ch. 358, p. 798, provided in Section 6:
"Notwithstanding the provisions of Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of the Revenue and Taxation Code, any garbage disposal district organized pursuant to Chapter 1 (commencing with Section 4100) of Part 2 of Division 5 of the Health and Safety Code and formed prior to January 1, 1973, which depends upon multiyear contracts to carry out the entire purpose of the district may adjust its maximum rate to provide for the cost of any new contract which continues the level of service provided in the prior contract.
In addition the rate may cover an amount for proper overhead charges, a reserve for contingencies not to exceed 10 percent of the annual contract costs and an amount to offset normal tax delinquencies.
Districts covered under this section may also levy a rate to provide sufficient revenues to cover the cost of borrowing required to meet cash needs for the period prior to receipt of revenues.
Such districts may borrow from the treasury of the county in which it is located, and such county may loan amounts required to meet cash needs when no other source of revenue is available to the district.
Any district which adjusts its maximum tax rate under the provisions of this section is requested to report to the State Director of Finance as to the amount of such increase, the additional revenue to be raised by the increased rate, and the type of contract used to carry out the purpose of the district. The report requested under this section shall be made each October 1 for the 1973–74, 1974–75 and 1975–76 fiscal years only, as applicable." and in Section 9:
"The Legislature finds and declares that there are no state-mandated costs to local government contained in Section 1 of this act for the following reasons:
(a) Cities are given an option to make payments to special districts, which payments are not required of cities by this act.
(b) Counties are presently required to collect taxes on behalf of cities within the county and a change in a city rate will not create any additional costs.
Therefore, no appropriation is made by this act nor is any obligation created thereby under Section 2231 of the Revenue and Taxation Code."
† For limitations on tax rates in connection with public school financing see Division 15 of the Education Code, Chapter 3, "Maximum Property Tax Rates for the County Superintendent of Schools", beginning Section 20450 (enacted Stats. 1973, Ch. 208, p. 546, in effect July 11, 1973), and Division 16 of the Education Code, Chapter 3, Article 6, "Property Tax Revenue Control for School Districts", beginning section 20902 (enacted Stats. 1972, p. 2948, in effect December 26, 1972, operative July 1, 1973, amended by Stats. 1973, Ch. 208, p. 546, in effect July 11, 1973.)
2201. Construction. Unless the context otherwise requires, the definitions contained in this article govern the construction of this chapter. The definition of a word applies to any variants thereof; the singular tense of a word includes the plural.
2202. "Ad valorem property taxation." "Ad valorem property taxation" means any source of revenue derived from applying a property tax rate to the assessed value of property.
2203. "City." "City" means any city whether general law or charter, except a city and county.
2204. "Classification of property." "Classification of property" means any enumeration or grouping of property by a statute which results in it being treated differently from other property for purposes of taxation.
2205. "Costs mandated by the courts." "Costs mandated by the courts" means any increased costs incurred by a local agency or school district in order to comply with a final court order issued after January 1, 1973, or with a final court order issued prior to July 1, 1972, if the costs incurred by a local agency or school district as a result thereof are not incurred until after June 30, 1973. "Costs mandated by the courts" do not include (i) costs incurred as a result of a judgment in an eminent domain or condemnation proceeding, (ii) costs incurred in order to comply with a final court order mandating the specific performance, or awarding damages as a result of nonperformance, of any contract or agreement entered into after January 1, 1973, and (iii) costs incurred as a result of a final court order which requires a local agency or school district to comply with a state-mandated program or service enacted after January 1, 1973, which the court has determined that the local agency or school district has failed to comply with prior to such order.
History.—Stats. 1974, Ch. 463, p, 1085, in effect July 11, 1974, added the balance of the first sentence after "January 1, 1973". Stats. 1980, Ch. 1256, in effect January 1, 1981, added "or school district" after "local agency" before "in order" and before "as a result" in the first sentence and added the balance of the second sentence after "January 1, 1973."
Construction.—A court order forcing a school district to comply with a statute, which was incorporated into teachers' contracts, and awarding all incidental damages, including back pay, resulting from the district's failure to comply with the law mandated "the specific performance, or awarding of damages as a result of nonperformance" of such contracts, and the district could not increase its revenue limit. Cory v. Poway Unified School District, 147 Cal.App.3d 1158.
2206. "Costs mandated by the federal government." "Costs mandated by the federal government" means any increased costs mandated specifically by the federal government upon a local agency or school district after January 1, 1973, in order to comply with requirements of federal statute or regulation. "Costs mandated by the federal government" includes costs resulting from enactment of a state law or regulation where failure to enact such law or regulation to meet specific federal program or service requirements would result in substantial monetary penalties or loss of funds to public or private persons in the state. "Costs mandated by the federal government" does not include costs which are specifically reimbursed or funded by the federal or state government or programs or services which may be implemented at the option of the state, local agency, or school district.
History.—Stats. 1980, Ch. 1256, in effect January 1, 1981, added "specifically by the federal government" and "or school district" after "upon a local agency" in the first sentence, and added the second sentence.
2206.5. "Costs mandated by initiative enactment." "Costs mandated by the voters" means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute or any amendment to the State Constitution adopted or enacted pursuant to the approval of a statewide ballot measure by the voters. "Costs mandated by the voters" does not include costs which are specifically reimbursed or funded by the terms of such ballot measure.
History.—Added by Stats. 1975, Ch. 486, p. 997, in effect September 2, 1975. Stats. 1976, Ch. 1079, p. 4884, in effect January 1, 1977, substituted "September 2, 1975," for "the effective date of this section" in the first sentence. Stats. 1978, Ch. 794, effective September 18, 1978, in the first sentence deleted the words "initiative enactment" and inserted the words " �the voters' "; also deleted the words "provisions of Section 22 of Article IV of the State Constitution." and inserted "approval of a statewide ballot measure by the voters." In the second sentence deleted the words " �initiative enactment' " and replaced those words by " �the voters' " and "ballot measure".
2207. "Costs mandated by the state." [Repealed by Stats. 1989, Ch. 589, in effect January 1, 1990.]
2207.5. "Costs mandated by the state," further defined. [Repealed by Stats. 1989, Ch. 589, in effect January 1, 1990.]
2208. "County." "County" means any chartered or general law county. "County" includes a city and county.
2208.5. "School district." "School district" means any school district, community college district, or county superintendent of schools.
History.—Added by Stats. 1977, Ch. 1135, in effect January 1, 1978.
2208.7. "Board." [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2209. "Executive order." "Executive order" means any order, plan, requirement, rule or regulation issued:
(c) By any agency, department, board or commission of state government; provided that the term "executive order" shall not include any order, plan, requirement, rule or regulation issued by the State Water Resources Control Board or by any regional water quality control board pursuant to Division 7 (commencing with Section 13000) of the Water Code.
"Major" means either a new treatment facility or an addition to an existing facility, the cost of which is in excess of 20 percent of the cost of replacing the facility.
History.—Added by Stats, 1974, Ch. 457, p. 1079, in effect January 1, 1975. Stats. 1975, Ch. 486, p. 998, in effect September 2, 1975, substituted the first paragraph for the former first paragraph, and deleted "in enacting this section" after "Legislature" in the first sentence of the second paragraph.
2210. "Law enacted after January 1, 1973." "Law enacted after January 1, 1973,"means any statute enacted by the Legislature after January 1, 1973.
History.—Added by Stats. 1975, Ch. 486, p. 998, in effect September 2, 1975.
2211. "Local agency." "Local agency" means any city, county, special district, authority or other political subdivision of the state.
History.—Stats. 1981, Ch. 242, in effect July 21, 1981, deleted "or" after "county" and added "authority or other political subdivision of the state" after "district".
Note.—Section 11 of Stats. 1981, Ch. 242, provided that for the purposes of filing a claim for reimbursement pursuant to Section 6 of Article XIII B of the California Constitution or Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of the Revenue and Taxation Code, the effective date of Section 8 of this act shall be deemed to be July 1, 1980.
2212. "Percentage change in cost of living." "Percentage change in the cost of living" means the percentage change from April 1 of the prior year to April 1 of the current year in the California Consumer Price Index for all items, as determined by the California Department of Industrial Relations.
2213. "Property tax rate." "Property tax rate" means any rate of tax or assessment which is levied per unit of assessed value of property. "Property tax rate" includes any rate or assessment which is levied on the value of land only, as well as any rate or assessment which is levied on the value of land and improvements.
2214. "Sales tax exemption." "Sales tax exemption" means any provision which causes a reduction in revenue to a city or county under Part 1.5 (commencing with Section 7200) of Division 2.
2216. Other agencies included in term "special district." County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire protection services pursuant to Section 25643 of the Government Code; and county road districts established pursuant to Chapter 7 (commencing with Section 1550) of Division 2 of the Streets and Highways Code, shall be considered "special districts" for all purposes of this chapter.
2217. "District defined for Article XIII A." [Repealed by Stats. 1981, Ch. 242, in effect July 21, 1981.]
2218. "Claims": "Test claim," "claim of first impression," "estimated claim," "reimbursement claim." [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2218.5. Filing claims. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2219. "Cost savings authorized by state." [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2219.5. "Cost savings authorized by state." [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2225. Constitutional authorization. [Repealed by Stats. 1980, Ch. 1256, in effect January 1, 1981.]
2226. Legislative intent. [Repealed by Stats. 1980, Ch. 1256, in effect January 1, 1981.]
2227. Department of Finance to transmit estimate of percentage change in population to cities and counties. Annually, the Department of Finance shall transmit to each city and each county an estimate of the percentage change in the population of the city or the county. Such estimates shall indicate the percentage change in the resident population, excluding the population in state mental and correctional facilities and in federal correctional and federal military installations, of each city and each county between January 1 of the prior year and January 1 of the current year. Such statements shall be transmitted by May 1.
The Department of Finance may request data from any local agency to be used to prepare the population estimate required by this section. If any local agency fails to supply the requested data, the department is not required to provide an estimate for that agency, but may do so using the method deemed most appropriate by the department.
2228. Percentage change; special districts. (a) The annual percentage change in population for special districts shall be the percentage changes established pursuant to Section 2227 and this section:
(1) If a special district is located entirely within a city, the annual percentage change in population for the district shall be that established for the city pursuant to Section 2227.
(2) If a special district is located entirely within the unincorporated area of a county, the annual percentage change in population for the district shall be that established for the county or the unincorporated area of the county.
(3) If a special district is located within a single county or within more than one city or any combination of cities and unincorporated areas within a single county, the annual percentage change in population for the district shall be that established for the county or the weighted average of the percentage change of each city and the unincorporated area.
(4) If a special district is located within more than one county, the annual percentage change in population for the district shall be the weighted average of the percentage change of each county or city or unincorporated area within the district or any combination, provided that the areas selected are mutually exclusive.
(b) The Department of Finance may request data from any local jurisdiction to be used to prepare the percentage change in population required by this section. The Department of Finance shall determine the weights to be used in establishing weighted averages.
(c) If the governing body of a special district determines that the percentage change in population in subdivision (a) will not be accurate for the district, it may, before June 1, request the Department of Finance to prepare a special population change estimate for the district. The department shall comply with the request before September 1, and the estimate prepared by the department shall be used to determine population change for purposes of this chapter. The district shall reimburse the department for the actual cost of preparing the estimate.
History.—Stats. 1975, Ch. 486, p. 999, in effect September 2, 1975, substituted "the annual percentage change for such district shall be the weighted average of the percentage change of each such county" for "it may select the percentage change of any of such counties" in the second sentence, and added the third sentence of subdivision (a); added subdivision (b); and relettered the former subdivision (b) as subdivision (c). Stats. 1982, Ch. 1638, in effect October 1, 1982, added "changes" after "percentage", deleted "for the county" after "established", and added "and this section" after "2227" in the first sentence of subdivision (a), and substituted subdivisions (a)(i)–(a)(iv) for the former second, third, and fourth sentences of subdivision (a); substituted the first sentence of subdivision (b) for the former first sentence, and substituted "establishing weighted averages" for "determining such average" after "used in" in the second sentence thereof; and deleted "county" before "percentage", added "in subdivision (a)" after "population", substituted "before June 1" for "within 30 days after May 1" after "May", substituted "Department of Finance" for "Department" after "Request the", and added "change" after "population" in the first sentence, and substituted "before September 1" for "prior to August 1" after "request" in the second sentence of subdivision (c). Stats. 1984, Ch. 193, in effect January 1, 1985, renumbered former subsections (i), (ii), (iii), and (iv) as (1), (2), (3), and (4), respectively, in subdivision (a).
2230. State reimbursement for sales and use tax exemption enacted after January 1, 1973. The state shall annually reimburse cities and counties for the net loss of revenue from each statute enacted after January 1, 1973, which provides for a sales or use tax exemption. The reimbursement shall be made, when funds have been appropriated by the Legislature, as follows:
(a) Twenty percent of the local net loss shall be distributed to the counties in the same ratio as the total amount of sales and use taxes collected in each county is to the whole. This amount of money shall be deposited by the board of supervisors in the local transportation fund established pursuant to Section 29530 of the Government Code. These moneys shall become part of the local transportation fund and shall be appropriated in the same manner and for the same purposes specified in Section 29531 of the Government Code.
(b) Eighty percent of the local net loss shall be distributed to cities and counties in the same ratio as provided in Section 30462 for the distribution of moneys from the Cigarette Tax Fund.
The distribution of reimbursement moneys pursuant to this section shall be made at the same time and in the same manner as provided in Section 30462 for the distribution of moneys from the Cigarette Tax Fund.
For purposes of this section the Director of Finance shall estimate the annual net loss of revenue to local agencies. In the case of legislative bills which provide for a sales or use tax exemption, the Director of Finance shall prepare an estimate of the annual net loss of revenue to local agencies during the initial fiscal year in which the bill becomes effective. An appropriation consistent with such estimate shall be included in the bill. In subsequent fiscal years an appropriation to reimburse local agencies as required by this section shall be included in the State Budget. The amount included each year in the State Budget shall be changed by the estimated percentage change from the prior year, in the amount of revenue distributed to cities and counties pursuant to Part 1.5 (commencing with Section 7200) of Division 2.
For purposes of this section the net loss of revenue does not include (i) potential revenue from the sale or use of property of a type which was not being taxed on January 1, 1973, or (ii) the amount which would have been deducted by the Board of Equalization pursuant to Section 7204.3 for the cost of administering local sales and use tax ordinances.
In lieu of distributing reimbursement revenue as provided in this section, any statute exempting property from sales or use tax may provide an alternative procedure for such distribution.
Any claim alleging that the reimbursement requirements of this section have not been complied with shall be presented directly to the Legislature and the provisions of Sections 905.2 and 945.4 of the Government Code shall not apply thereto.
History.—Stats. 1977, Ch. 309, in effect July 8, 1977 added the sixth paragraph.
2230.5. Review by Department of Finance. Notwithstanding the provisions of Sections 2229 and 2230, prior to the end of each calendar year, commencing with the 1978 calendar year, the Department of Finance shall review all statutes enacted and executive orders issued during such calendar year which contain provisions relating to Sections 2229 and 2230. The department shall cause to be included in each Budget Bill the amount necessary to provide for reimbursement to local agencies and school districts for the net property tax revenue losses and for reimbursement to cities and counties for the net revenue losses caused by any sales or use tax exemption.
2231. State reimbursement for state mandated acts. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2231.5. Costs of state-mandated local programs; review. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2232. Reimbursed funds may be used for any public purpose. Any funds received by a local agency or school district pursuant to the provisions of this chapter may be used for any public purpose.
History.—Stats. 1980, Ch. 1256, in effect January 1, 1981, added "or school district" after "local agency."
2234. State reimbursement for state mandated acts; reduction in property tax rate. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2235. Filing of claims. Claims for direct and indirect costs filed pursuant to Sections 2229 and 2231 shall be filed in the manner prescribed by the State Controller.
History.—Added by Stats. 1975, Ch. 105, in effect January 1, 1976. Renumbered to section 2235 by Stats. 1977, Ch. 309, in effect July 8, 1977.
Note—Section 2235 as added by Stats. 1978, Ch. 292, was repealed and renumbered to § 2237 by Stats. 1978, Ch. 332.
2236. Insufficient funds; proration of claims. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2237. Levy of ad valorem taxes prohibited by school district. [Repealed by stats. 1980, Ch. 1256, in effect January 1, 1981.]
2237.1. "Indebtedness Approved by the Voters Prior to July 1, 1978"; "obligations." [Repealed by Stats. 1980, Ch. 1256, in effect January 1, 1981.]
2237.2. Report of ad valorem taxes levied. (a) Annually, no later than 90 days following the end of the fiscal year, each local agency (as defined in Section 95) shall report to the Controller any ad valorem property tax levied by or on behalf of the local agency for the current fiscal year at a rate which is in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the Constitution. For purposes of this section, ad valorem property taxes levied by the county or by a special district governed by the board of supervisors at a rate in excess of the limitation prescribed in subdivision (a) of Section 1 of Article XIII A of the Constitution shall be reported by the county auditor.
(b) The information to be reported pursuant to this section shall be provided on a form to be specified by the Controller and shall include all of the following information:
(1) A description of the local obligation or indebtedness for which the tax is levied.
(2) The reason for the exemption from the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the Constitution.
(3) The date of the election authorizing each tax levy, the results of the election, and a copy of the ballot measure, if the levy was authorized by election.
(4) The tax rate and the total revenues expected to be generated in the fiscal year.
(5) Actual revenues, if any, generated from the levy in the prior fiscal year and actual expenditures, if any, made in the prior year for the local obligation or indebtedness for which the tax was levied.
(6) Any other information relating to the levy of property tax at a rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A which the Controller deems relevant.
(c) With respect to ad valorem property tax levies in excess of the rate limitation prescribed in subdivision (a) of Section 1 of Article XIII A of the Constitution which have been authorized by the voters but not collected during the fiscal year, each local agency shall report the information specified in paragraphs (1), (2), and (3) of subdivision (b).
(d) The official of each local agency responsible for submitting the report required by this section shall certify that the information submitted is, to the best of his or her knowledge, true and accurate.
(e) The Controller shall require that any property tax levied at a rate in excess of the limit prescribed by subdivision (a) of Section 1 of Article XIII A of the Constitution be reported in the manner specified in this section.
(f) For purposes of this section, an "ad valorem property tax" shall be any tax or assessment imposed on the basis of the value of the real property, including any special ad valorem assessment.
History.—Added by Stats. 1982, Ch. 45, in effect January 1, 1983.
Note.—Section 5 of Stats. 1982, Ch. 45, provided that it is the intent of the Legislature, in requiring the reporting and publishing of information pursuant to this act, to make available to the public information on ad valorem property taxes levied by local governments at rates in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the Constitution. It is not the intent of the Legislature in enacting this act to address in any way the constitutionality of any ad valorem property taxes levied at rates in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIII A of the Constitution. Section 7 thereof provided that notwithstanding Section 6 of Article XIII B of the Constitution and Section 2231 or 2234 of the Code, no appropriation is made by this act for the purpose of making reimbursement pursuant to these sections. It is recognized, however, that a local agency or school district may pursue any remedies to obtain reimbursement available to it under Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of that code. Section 8 thereof provided that notwithstanding Section 2231.5 of the Code, this act does not contain a repealer, as required by that section; therefore, the provisions of this act shall remain in effect unless and until they are amended or repealed by a later enacted act.
2237.3. Report of ad valorem taxes levied in fiscal years 1978–79 through 1982–83. [Repealed by Stats. 2004, Ch. 193 (SB 111), in effect January 1, 2005.]
2237.4. Failure to report. If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding fiscal year shall reduce the payment they are required to make to such jurisdiction based on claims filed pursuant to Section 16113 of the Government Code. The reduction shall be 10 percent of the prior year's payment or five thousand dollars ($5,000), whichever is less.
History.—Added by Stats. 1982, Ch. 45, in effect January 1, 1983. See Note following Section 2237.2.
2237.5. Unsecured roll; tax rates. For the 1979–80 fiscal year and thereafter, except as provided by subdivision (b) of Section 12 of Article XIII of the Constitution, for purposes of computing tax rates on the unsecured tax roll, the county auditor may add to the 1 percent rate the rate levied on the prior year's secured tax roll for indebtedness approved by the voters prior to July 1, 1978, and bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986, as described in subdivision (b) of Section 1 of Article XIIIA of the California Constitution.
History.—Added by Stats. 1980, Ch. 60, in effect April 11, 1980. Stats. 1986, Ch. 1457, effective January 1, 1987, added "and bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986," after "July 1, 1978".
2238. Payment of late claims. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2239. Claims for costs mandated by the state before July 1, 1980; claims considered by Commission on State Mandates. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
Article 3. Method of Providing Reimbursement Revenue for Costs Mandated by State*
* Article 3 was added by Stats. 1975, Ch. 486, p. 1000, in effect September 2, 1975.
2240. Determination and appropriation of reimbursement revenue. Revenues to reimburse local agencies and school districts pursuant to the provisions of Section 2229 or 2230 shall be determined and appropriated as provided in this article.
History.—Added by Stats. 1975, Ch. 486, effective September 2, 1975. Stats. 1986, Ch. 879, effective January 1, 1987, substituted "or 2230" for ", 2230, or 2231" after "2229", and deleted "and Section 2231" after "article".
2241. Legislative Counsel to determine whether state reimbursement required. When a bill is introduced in the Legislature, and each time a bill is amended, the Legislative Counsel shall determine whether the bill requires state reimbursement to local agencies or school districts pursuant to Section 2229 or 2230. The Legislative Counsel shall make this determination known in the digest of the bill and shall describe in the digest the basis for this determination.
History.—Stats. 1978, Ch. 794, in effect September 18, 1978, added "and each time a bill is amended," after "Legislature" in the first sentence of the first paragraph and added the third sentence thereto. Stats. 1982, Ch. 734, in effect September 8, 1982, substituted "the" for "such" after "whether" in the first sentence, added "and shall . . . determination" after "bill" in the second sentence, and substituted "the bill shall be deemed to" for "the Legislative Counsel shall find that such bill does" before "require", and added "the Legislative Counsel" before "shall make" in the third sentence of the first paragraph; and substituted "any" for "the" after "making" and "provision to that effect" for "such provision" after "of any" in the second paragraph. Stats. 1986, Ch. 879, effective January 1, 1987, substituted "or 2230" for ", 2230, or 2231" after "2229" in the first sentence, substituted "The Legislative Counsel" for "He" at the beginning of the second sentence, deleted the former third sentence of the first paragraph; and substituted "or 2230" for ", 2230, or 2231" and added "or her" after "his" in the second paragraph.
2242. Department of Finance to prepare reimbursement estimates. Whenever the Legislative Counsel determines that a bill will require state reimbursement to a local agency or a school district as provided in Section 2229 or 2230 the Department of Finance shall prepare estimates of the amount of reimbursement which will be required. The estimates shall be prepared for the respective committees of each house of the Legislature which consider taxation measures and appropriation measures and shall be prepared prior to any hearing on such a bill by any such committee.
History.—Added by Stats. 1975, Ch. 486, effective September 2, 1975. Stats. 1986, Ch. 879, effective January 1, 1987, substituted "or 2230" for ", 2230, or 2231" after "2229" in the first sentence, and substituted "The" for "Such" at the beginning of the second sentence.
2243. Periods for which reimbursement estimates to be prepared. The estimate required by Section 2242 shall be the amount estimated to be required during the first fiscal year of a bill's operation in order to reimburse local agencies and school districts, pursuant to Section 2229 or 2230, for lost revenue mandated by the bill. In the event that the operative date of such a bill does not begin on July 1, the estimate shall also include the amount estimated to be required for reimbursement for the next following full fiscal year.
History.—Added by Stats. 1975, Ch. 486, effective September 2, 1975. Stats. 1986, Ch. 879, effective January 1, 1987, substituted "or 2230" for ", 2230, or 2231" after "2229", substituted "lost revenue" for "costs" after "for", and substituted "the" for "such" after "mandated by" in the first sentence.
2244. Legislative amendments requiring state reimbursement. In the event that a bill is amended on the floor of either house, whether by adoption of the report of a conference committee or otherwise, in such a manner as to require reimbursement pursuant to Section 2229 or 2230, the Legislative Counsel shall immediately inform, respectively, the Speaker of the Assembly and the President of the Senate of this fact. The notification from the Legislative Counsel shall be published in the journal of the respective houses of the Legislature.
History.—Added by Stats. 1975, Ch. 486, effective September 2, 1975. Stats. 1986, Ch. 879, effective January 1, 1987, substituted "or 2230" for ", 2230, or 2231" after "2229" and substituted "this" for "such" after "Senate of" in the first sentence, and substituted "The" for "Such" in the beginning of the second sentence.
2245. Appropriations. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2246. Annual review of statutes and annual report to legislature. (a) Before the end of each calendar year the Department of Finance shall review all statutes enacted during that calendar year which contain provisions making inoperative Section 2229 or 2230, or Section 17561 or 17565 of the Government Code that have resulted in costs or revenue losses mandated by the state which were not identified when the statute was enacted. The review shall identify the costs or revenue losses involved in complying with the provisions of the statutes. The Department of Finance shall also review all statutes enacted in the calendar year which may result in cost savings authorized by the state. The Department of Finance shall submit to the Legislature an annual report of the review required by this section, together with the recommendations as it may deem appropriate.
(b) This section shall become inoperative on July 1, 1996, and as of January 1, 1997, is repealed, unless a later enacted statute, that becomes operative on or before January 1, 1997, deletes or extends the dates on which it becomes inoperative and is repealed.
History.—Stats. 1977, Ch. 1135, in effect January 1, 1978, designated first paragraph as subdivision (a) and substituted "(1)" and "(2)" for "(i)" and "(ii)". Also in subdivision (a) added "2234", substituted "subdivision" for "section" and added "or revenue losses" in the second sentence. Added subdivision "(b)". Stats. 1978, Ch. 794, in effect September 18, 1978, added the word "section" for the word "subdivision", and deleted subdivision (b). Stats. 1980, Ch. 1337, in effect January 1, 1981, added the third sentence. Stats. 1982, Ch. 734, in effect September 8, 1982, added "which create costs mandated by the state and do not contain a "sunset" provision as required by subdivision (b) of Section 2231.5 or (3)" after "(2)" in the first sentence, and made several minor grammatical changes in this section. Stats. 1985, Ch. 179, effective July 8, 1985, operative retroactively to January 1, 1985, deleted "(2) which create costs mandated by the state and do not contain a "sunset" provision as required by subdivision (b) of section 2231.5 or" after "2234 or", and renumbered former subsentence (3) as (2) in the first sentence. Stats. 1986, Ch. 879, effective January 1, 1987, substituted "that" for "such" after "enacted during", deleted "(1)" after "calendar year which", and substituted "or 2230 or Section 17561 or 17565of the Government Code that" for ", 2230, 2231, or 2234 or (2)" in the first sentence. Stats. 1995, Ch. 945, in effectJanuary 1, 1996, added subdivision letter designation (a) before first paragraph, and added subdivision (b).
2246.1. Annual report by Legislative Analyst. [Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
2246.2. Reimbursement for statutes which increase the penalty for a crime or infraction. The Director of Finance shall include in the Governor's Budget an appropriation for statutes identified pursuant to Section 2246 which increase the penalty for a crime or infraction if the director determines that the statutes would increase the total detention and probation costs to local agencies by more than 1 percent of the actual statewide detention and probation costs incurred in the preceding fiscal year, as compiled by the Controller pursuant to Section 12463 of the Government Code. The director shall rely on written requests from affected local agencies, supported by fiscal data. Any funds so appropriated shall be used to reimburse only one-half of the costs incurred by local agencies in excess of the amounts determined to be 1 percent of the actual detention and probation costs to local agencies in the preceding fiscal year. Funds shall be appropriated to the Controller for allocation and disbursement to local agencies.
History.—Added by Stats. 1982, Ch. 1638, in effect October 1, 1982.
Article 3.5. Claims Against the State for Additional Reimbursement
[Repealed by Stats. 1986, Ch. 879, effective January 1, 1987.]
§ 2250. State Board of Control to hear claims for additional state reimbursement. [Repealed.]
§ 2251. Membership of State Board of Control. [Repealed.]
§ 2252. Filing of claims; hearing procedures. [Repealed.]
§ 2253. Scope of claims. [Repealed.]
§ 2253.2. Time for public hearing; parameters and guidelines for reimbursement. [Repealed.]
§ 2253.3. Allocation formula or uniform allowance recommendation by Board of Control. [Repealed.]
§ 2253.4. Claiming instructions. [Repealed.]
§ 2253.5. Commencement of proceeding by state or claimant. [Repealed.]
§ 2253.8. Statute of limitations [Repealed.]
§ 2253.8. Eligibility date for claims. [Repealed.]
§ 2254. Scope of decisions. [Repealed.]
§ 2255. Annual report to legislature. [Repealed.]
§ 2255.1. Separate claims required. [Repealed.]
Article 3.6. Claims for Offsetting Local Savings Against State Reimbursements
§ 2256. State Board of Control to hear claims for offsetting local savings against state reimbursement. [Repealed.]
§ 2256.1. Filing of claims; hearing procedures. [Repealed.]
§ 2256.2. Time for public hearing; parameters and guidelines for identifying cost savings. [Repealed.]
§ 2256.3. Annual report to Legislature. [Repealed.]
§ 2256.4. Allocation formula based on actual savings. [Repealed.]
§ 2256.5. Report of cost savings realized previously; reduction in payments. [Repealed.]
§ 2256.6. Commencement of proceeding by state or claimant. [Repealed.]
Article 4. Maximum Property Tax Rates* †
* Article 4 shall not apply to property tax rates for the 1978–1979 fiscal year.
† Section 60 of Stats. 1979, Ch. 282, in effect July 24, 1979, provided that Article 4 shall not apply to property tax rates for the 1979–80 fiscal year.
2260. Maximum rates; rates excluded in determining. The maximum property tax rates for local agencies shall be those established pursuant to the provisions of this article or of Article 6, 7 or 8 of this chapter (commencing with Section 2201) and shall exclude the following from the determination thereof: (1) any property tax rate levied to pay the cost of interest and redemption charges on bonded or other indebtedness which was authorized prior to the effective date of this section, together with any reserve or sinking funds required in connection therewith; (2) any property tax rate levied to pay the cost of interest and redemption charges on bonded or other indebtedness which was authorized after the effective date of this section by the voters of such agency, together with any reserve or sinking funds required in connection therewith; (3) any property tax rate levied to pay the cost of interest charges on notes of a local agency issued in anticipation of bonds, if such bonds were authorized prior to the effective date of this section or were authorized by the voters of such agency after the effective date of this section, and if the principal amount of any such notes is payable only from proceeds of the sale of such bonds; (4) any property tax rate levied to pay the cost of interest and redemption charges on refunding bonds or on bonds issued pursuant to Section 53541 of the Government Code or Section 71960 of the Water Code, together with any reserve or sinking funds required in connection therewith; (5) any property tax rate levied to pay the cost of retirement and pension benefits or plans which are being provided pursuant to provisions of a city or county charter or which have been specifically approved by the voters of a local agency; (6) any property tax rate levied to pay the cost of payments or contributions which are required to be made to a special fund by specific provision of a city or county charter; (7) any property tax rate levied pursuant to a city charter procedure ordinance for the purpose of paying principal and interest on assessment bonds or for the purpose of paying annual costs of maintenance and operation of improvements financed pursuant to city charter procedure, when the levy is made in relation to benefits derived and not in accordance with the last equalized city or county assessment roll; and (8) any property tax rate levied on behalf of a county superintendent of schools.
History.—Stats. 1975, Ch. 486, p. 1003, in effect September 2, 1975, substituted "or plans which are being provided pursuant to provisions of a city or county charter or which have been specifically approved" for "provided pursuant to laws which have been approved" in subdivision (5).
2260.5. Maximum rates; comparison of rates having different assessment ratios. For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment ratios or methods of expressing the tax rate, the rates and ratios shall be adjusted as provided in Section 135.
2261. Maximum rate; counties. The maximum property tax rate which may be levied by any county for general purposes shall be the combination of all countywide property tax rates which were levied for general county purposes in either the 1971–1972 or the 1972–1973 fiscal year, at the option of the board of supervisors.
2261.1. Maximum rate; counties; exception. (a) Any county which was providing structural fire protection services in unincorporated areas of the county during the 1971–1972 or the 1972–1973 fiscal years and which did not levy a property tax for such services as provided in Section 25643 of the Government Code, may establish a maximum property tax rate for such areas as provided in this section. The maximum property tax rate for such areas shall be determined in the manner provided in subdivisions (b) and (c) of Section 2264.
(b) Whenever a maximum property tax rate has been established for an unincorporated area as provided in subdivision (a), such unincorporated area shall be a "special district", as provided in Section 2216, for all purposes of this chapter.
History.—Added by Stats. 1975, Ch. 486, p. 1003, in effect September 2, 1975.
2261.2. Maximum rate; decrease. Whenever a county board of supervisors adopts the provisions of Sections 42649 and 85265.5 of the Education Code and thereby transfers certain duties of the county auditor to the county superintendent of schools as provided therein, the maximum tax rate of the county shall, commencing with the fiscal year following the effective date of such transfer, be decreased by an amount which, if levied in such fiscal year, would produce annual revenues equivalent to the expenditures from the county general fund used to provide such services of the county auditor in the fiscal year immediately prior to the date of the transfer of functions to the county superintendent of schools.
History—Added by Stats. 1977, Ch. 533, in effect September 3, 1977.
2262. Maximum rate; cities. The maximum property tax rate which may be levied by any city shall be:
History.—Stats. 1977, Ch. 309, in effect July 8, 1977 added "or if a maximum rate is specified but such rate is applicable only to a portion of the purposes for which such city is levying an ad valorem property tax," to paragraph (2).
2262.1. Adjustment of rate by cities. [Repealed by Stats. 1977, Ch. 309, in effect July 8, 1977.]
2262.2. Formation of a district by a city. A local agency or district formed by a city after the effective date of this chapter to take over and perform services theretofore provided by a county service area for the same territory, may adjust, or cause to be adjusted, upwards, its maximum property tax rate in that territory by an amount equal to the tax rate previously levied, or which could have been levied, by the county service area (including any additional levies permitted by Section 2280), had it continued to provide those services for the territory provided that the county service area is no longer empowered to tax or does not tax the territory covered by the city's local agency or district.
History.—Added by Stats. 1978, Ch. 291, in effect January 1, 1979.
2263. Maximum rate; special districts. The maximum property tax rate which may be levied by, or on behalf of, a special district formed prior to January 1, 1972, shall be:
History.—Stats. 1977, Ch. 309, in effect July 8, 1977, added "formed prior to January 1, 1972" to first sentence.
2263.1. Special districts formed between January 1, 1972, and August 31, 1973. This section shall apply only to special districts formed between January 1, 1972, and the effective date of this section.
2263.2. Special districts formed after August 31, 1973. After the effective date of this section the formation of a special district shall not be effective for property tax purposes unless a maximum property tax rate has been established by the voters of the district pursuant to the provisions of Article 6 (commencing with Section 2285) provided, however, that the maximum property tax rate for a maintenance district formed pursuant to the Improvement Act of 1911 or the Municipal Improvement Act of 1913 may be established prior to or concurrently with the formation of such district by any petition or by supplemental written consent executed by property owners holding at least 60 percent in area of the land to be benefited. The procedures for such petition or supplemental written consent shall follow the procedures provided in the Majority Protest Act of 1931.
2263.3. Adjustment of rate; special districts. [Repealed by Stats. 1977, Ch. 309, in effect July 8, 1977.]
2263.4. Maximum rate; harbor districts. Notwithstanding paragraph (2) of Section 2263, the maximum property tax rate which may be levied by, or on behalf of, a harbor district shall be the greater of three cents ($0.03) per one hundred dollars ($100) of assessed valuation or the rate levied by, or on behalf of, the district for either the 1971–1972 or the 1972–1973 fiscal year, at the option of the governing body of the district. If a district operates on a calendar year, the maximum rate which may be levied pursuant to this subdivision shall be the greater of three cents ($0.03) per one hundred dollars ($100) of assessed valuation or that levied in either calendar 1972 or calendar 1973, at the option of the governing body of the district. Beginning in the 1981–82 fiscal year, the maximum property tax rate which may be levied shall be the greater of 75/10,000 of 1 percent of assessed valuation or the rate levied by, or on behalf of, the district for either the 1971–72 or the 1972–73 fiscal year, at the option of the governing body of the district. If a district operates on a calendar year, the maximum rate which may be levied pursuant to this section shall be greater of 75/10,000 of 1 percent of assessed valuation or that levied in either calendar year 1972 or calendar year 1973, at the option of the governing body of the district.
History.—Added by Stats. 1976, Ch. 459, p. 1194, in effect January 1, 1977. Stats. 1980, Ch. 1208, in effect January 1, 1981, added the third and fourth sentences to the first paragraph.
2264. Maximum rate when alternate method for levying tax rate in special district is followed. In the event that a local agency elects to follow the provisions of Part 3.5 (commencing with Section 2131) of this division, for levying a property tax rate in certain special districts, the maximum property tax rate for such districts shall be determined as provided in this section. For all purposes of this chapter, such maximum property tax rate shall be applied to the total assessed value within such district. In such situations the actual property tax rate for such a district shall be levied in each county in which the district is situated as provided in Part 3.5 without regard to the limitations provided elsewhere in this article.
(1) "Receivable property tax revenue" means the amount of revenue from ad valorem property taxation which a district would have received in any fiscal year if the district's ad valorem property taxes for such year had been collected for all taxable property within the district, without regard to delinquencies, penalties or other modifications or adjustments.
(2) "Total assessed value within the district" means all assessed value in each county in which the district is located which is subject to ad valorem property taxation by, or on behalf of, such districts; plus the assessed value in each such county which is attributable to the homeowners' property tax exemption and to the business inventory property tax exemption and which otherwise would have been subject to ad valorem property taxation by, or on behalf of, such district.
2265. Voters may establish maximum rate. In lieu of the maximum property tax rates established by other provisions of this article, the voters of a local agency may establish a maximum property tax rate for such agency pursuant to the provisions of Article 6 (commencing with Section 2285).
2266. Alternate procedure to establish maximum rate. This section shall provide an alternate procedure to the other provisions of this chapter for establishing maximum property tax rates.
(a) The amount of property tax revenue which would be received by such agency in the current fiscal year by levying the rate identified in subparagraph (1) of this paragraph against the agency's total assessed value for the current fiscal year, subtracted from
(b) The amount of property tax revenue which would be received by such agency in the current fiscal year if its property tax revenue from the prior year were to change by a percentage equal to the following: the percentage change in the population of the agency (as determined pursuant to Sections 2227 or 2228) plus the percentage change in the cost of living (as determined pursuant to Section 2212) which is applicable to the agency.
As used in this section "property tax revenue from the prior year" means the revenue which would have been received by a local agency in the prior fiscal year by levying the maximum property tax rate authorized by this chapter against the total assessed value for such year.
As used in this section "total assessed value" means all assessed value subject to ad valorem property taxation by a local agency plus assessed value attributable to the homeowners' property tax exemption and to the business inventory property tax exemption.
History.—Stats. 1977, Ch. 309, in effect July 8, 1977 substituted "chapter" for "article" in paragraph (1) and in the second paragraph of (2)(b). Also added ", not less than zero," in paragraph (2) and added the fifth paragraph.
2266.1. Maximum rate for special districts when roll not based on full cash value. In the event that a special district employs a system of ad valorem property taxation in which the district assessment roll is not based upon the full cash value of the assessed property, the provisions of Section 2266 shall not apply to such district, and this section shall provide an alternate procedure to the other provisions of this article for establishing the maximum property tax rate of such district.
As used in this section, "total assessed value" shall have the same meaning as in Section 2266.
2266.2. "Property tax revenue." As used in Section 2266, "property tax revenue" includes revenue distributed in the prior fiscal year to local government by the state pursuant to the Timber Yield Tax Law (Part 18.5 (commencing with Section 38101), Division 2).
History.—Added by Stats. 1976, Ch. 176, p. 323, in effect May 24, 1976.
2266.5. Alternate procedure to establish maximum rate. This section shall provide an alternate procedure to the other provision of this article for establishing maximum property tax rates.
In the event that a chartered city assesses property and collects taxes and transfers such functions to the county in which such city is located, the maximum tax rate for such city in the first fiscal year in which the transfer is effective shall be determined by multiplying the city's maximum tax rate for the preceding fiscal year by the same factor established by the State Board of Equalization to determine the public utility roll supplied to the city for such preceding fiscal year.
History.—Added by Stats. 1975, Ch. 631, p. 1366, in effect January 1, 1976.
2267. Maximum rate when 1971–72 or 1972–73 roll is in error. In the event that an error or omission occurred in determining the propertytax rate which was levied by, or on behalf of, a local agency in either the 1971–1972 fiscal year or the 1972–1973 fiscal year, the maximum property tax rate for such agency for purposes of this chapter shall be the property tax rate which would have been levied, in either such fiscal year, if such error or omission had not occurred.
2270. Additional rates for interest and redemption charges, retirement and pension benefits, payments to special funds. A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) to pay the cost of: (1) interest and redemption charges on bonded or other indebtedness authorized prior to the effective date of this section, together with any reserve or sinking funds required in connection therewith; (2) interest and redemption charges on bonded or other indebtedness authorized after the effective date of this section by the voters of such agency, together with any reserve or sinking funds required in connection therewith; (3) interest charges on notes of a local agency issued in anticipation of bonds, if such bonds were authorized prior to the effective date of this section or were authorized by the voters of such agency after the effective date of this section, and if the principal amount of any such notes is payable only from proceeds of the sale of such bonds; (4) interest and redemption charges on refunding bonds or on bonds issued pursuant to Section 53541 of the Government Code or Section 71960 of the Water Code, together with any reserve or sinking funds required in connection therewith; (5) retirement and pension benefits or plans which are being provided pursuant to provisions of a city or county charter or which have been specifically approved by the voters of a local agency; and (6) payments or contributions which are required to be made to a special fund by specific provision of a city or county charter; provided, however, that this subdivision shall not apply to any city or county whose charter contains a provision permitting the governing body to suspend or defer such payments or contributions upon making a finding that statutory limitations on ad valorem property taxation limit the ability of the city or county to make such payments or contributions.
History.—Stats.1975, Ch. 486, p. 1004, in effect September 2, 1975, substituted the balance of subsection (5) after "benefits" for "provided pursuant to laws which have been approved by the voters of such agency".
2271. Additional rates for costs mandated by the federal government or the courts. A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) to pay costs mandated by the federal government or costs mandated by the courts or costs mandated by initiative enactment, which are not funded by federal or state government.
The Controller may audit any rate imposed under this section and any data related to the establishment thereof. If the Controller determines that such rate exceeds a rate which would be necessary to meet the federally mandated, initiative-mandated or court-mandated costs, or if the Controller determines that such rate has been levied to pay any cost mandated by a court which has resulted from litigation entered into in order to avoid the property tax rate limits established by this chapter, or if the Controller determines that a local agency has erroneously concluded that it is subject to costs mandated by the courts or costs mandated by the federal government, he shall immediately notify the local agency of such determination, and the local agency shall reduce its property tax rate by an appropriate amount for the next succeeding fiscal year. In the event that a local agency fails to make such a reduction in its property tax rate, the Controller shall request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate.
History.—Stats. 1975, Ch. 486, p. 1004, in effect September 2, 1975, added "or costs mandated by initiative enactment," after "courts" in the first sentence of the first paragraph; added ", initiative-mandated" after "federally mandated", and substituted the balance of the second sentence of the second paragraph after "chapter," for "he shall request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate"; and added the third sentence of the second paragraph. Stats. 1977, Ch. 309, in effect July 8, 1977 added "for the next succeeding fiscal year" in the second paragraph.
Construction.—In determining whether a program is federally mandated so as to exempt its cost from a local government's statutory taxation limit and so as to exclude any appropriation required to comply with the mandate from the Article XIII B, Section 9(b) constitutional spending limit of the affected entity, the court must consider the nature and purpose of the federal program; whether its design suggests an intent to coerce; when state and or local participation began; the penalties, if any, assessed for withdrawal or refusal to participate or comply; and any other legal and practical consequences of nonparticipation, noncompliance, or withdrawal. The courts and the Commission on State Mandates must respect the governing principle of Article VIII B, Section 9(b): Neither state nor local agencies may escape their spending limits when their participation in federal programs is truly voluntary. City of Sacramento v. State of California, 50 Cal.3d 51.
2271.1. Continuation of additional rates. An additional property tax heretofore or hereafter levied pursuant to the provisions of Section 2271 shall not be invalidated and may continue to be levied to meet recurring costs resulting from any program or activity undertaken or implemented by a local agency in order to comply with a mandate by the federal government, by initiative enactment or the courts, notwithstanding the reversal, repeal, stay, or invalidation of such mandate, if the reversal, repeal, stay, or invalidation of the mandate occurred or occurs after the local agency has made such additional levy to satisfy continuing contractual obligations entered into in order to undertake, implement or continue the mandated program or activity.
The additional rate shall not continue to be levied if the reversal, repeal, stay, or invalidation of the mandate is upheld by a final court order.
History.—Added by Stats. 1975, Ch. 108, p. 180, in effect June 8, 1975. Stats. 1975, Ch. 486, p. 1005, in effect September 2, 1975, substituted "property tax" for "levy", substituted "levied" for "made", added ", by initiative enactment" after "government", and substituted the balance of the first sentence of the first paragraph after "levy" for "or has incurred continuing obligations in order to undertake or implement the mandated program or activity"; and added the second paragraph.
2271.2. Advisory guidelines. The Controller shall issue, and shall revise, as needed, advisory guidelines to assist local agencies in determining when an additional property tax rate may be levied pursuant to Section 2271.
History.—Added by Stats. 1975, Ch. 486, p. 1005, in effect September 2, 1975. Stats. 1977, Ch. 309, in effect July 8, 1977 substituted "issue" for "prepare", "to assist" for "for use by" and added "as needed". Deleted "annually" between "shall" and "revise".
2271.15. Continuation of additional rates; 1974 amendments to Fair Labor Standards Act. Notwithstanding the provisions of Section 2271.1, an additional levy made prior to January 1, 1976, pursuant to the provisions of Section 2271 to pay costs mandated by the 1974 amendments to the Fair Labor Standards Act, or regulations issued pursuant thereto, shall not be invalidated and may continue to be made to meet recurring costs resulting from any program or activity undertaken or implemented by a local agency in order to comply with such amendments or regulations, notwithstanding the repeal, stay or invalidation of such amendments or regulations, if the repeal, stay or invalidation of such amendments or regulations occurs or occurred after the local agency has made such additional levy or has incurred continuing obligations in order to implement the mandated program or activity.
History.—Added by Stats. 1976, Ch. 586, p. 1425, in effect August 25, 1976.
2272. Additional rates to comply with provisions of streets and highways, government and public utility codes. A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) for the purpose of complying with Sections 5302.5, 6467, 6468, 8809, and 10206 of the Streets and Highways Code or with Section 43240 of the Government Code or with Article 1 (commencing with Section 13371) of Chapter 7.5 of Division 6 of the Public Utilities Code.
2273. Additional rates for contracts or leases signed before January 1, 1973. (a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) for the purpose of meeting the costs of written contractual obligations, leases and agreements, including determinations made pursuant to the Meyers-Milas-Brown Act (Chapter 10 (commencing with Section 3500) of Division 4 of Title 1 of the Government Code), which were entered into, or authorized by the governing body or by the voters of such agency, prior to January 1, 1973, if:
(1) The local agency incurred no costs or budgeted no expenditures under the contractual obligation or agreement during the 1972–1973 fiscal year but will incur such costs in subsequent fiscal years, or
(2) The local agency did incur costs pursuant to the contractual obligation or agreement in the 1972–1973 fiscal year, but in subsequent fiscal years such costs increase in an amount which exceeds either the growth rate in the local agency's assessed value or its growth rate in population and cost of living as determined pursuant to Section 2212 and Sections 2227 or 2228.
(b) The additional rate which may be levied to meet costs described in paragraph (1) of subdivision (a) shall be that rate in each fiscal year which produces the amount of revenue needed to meet the actual annual costs of the contract or obligation.
(c) The additional rate which may be levied in each fiscal year to meet costs described in paragraph (2) of subdivision (a) shall be that rate which produces an amount of revenue equal to the difference between (i) the cost of the contract for the current year and (ii) the adjusted base year cost of the contract. Such adjusted base year cost shall be determined as follows: (i) for the 1973–1974 fiscal year, the actual cost of the contract in the 1972–1973 fiscal year shall be multiplied by either the percentage increase in population and the cost of living or the percentage increase in assessed value which is applicable to the local agency, whichever is greater. The product of such multiplication plus the actual cost of the contract during the 1972–1973 fiscal year shall be the adjusted base cost of the contract; (ii) for each subsequent fiscal year, the adjusted base year cost of the contract of the prior year shall be multiplied by either the percentage increase in the cost of living and population or the percentage increase in assessed value which is applicable to the local agency, whichever is greater. The product of such multiplication plus the adjusted base year cost of the contract in the prior fiscal year shall be the adjusted base cost of the contract in the current year. For the 1981–82 fiscal year, the assessed value for the 1980–81 fiscal year shall be multiplied by four prior to calculating the percentage increase in assessed value.
(d) No local agency may levy an additional rate as provided in this section after the termination of the contractual obligation or agreement described in subdivision (a); provided that a local agency may continue to levy an additional rate equal to the rate levied for the entire last year of such a contract or agreement if (i) the local agency enters a new contractual obligation which provides for substantially similar kinds of services or goods as the terminated contract, and (ii) the new contractual obligation concerns personal services, consumable goods or personal property and does not in any manner involve real property as defined in Section 104.
The additional property tax rate authorized by this section shall apply (i) to contractual obligations arising from the exercise of options and (ii) to contractual obligations arising from contingent promises. Except as specifically provided by this section, the additional property tax rate authorized by this section does not apply to contractual obligations incurred by mutual agreement of the contracting parties after January 1, 1973.
History.—Stats. 1980, Ch. 1208, in effect January 1, 1981, added the fifth sentence to subdivision (c).
2273.1. Contracts or leases signed after January 1, 1973, but formal action taken to implement before that date. The provisions of Section 2273 shall apply to a contract or lease signed after January 1, 1973, if a local agency, in anticipation of such contract, shall have taken formal action prior to January 1, 1973, to implement one or more projects to be acquired or constructed pursuant to such contract.
"Formal action to implement any one or more projects" means:
(a) The incurring of a liability for a substantial portion of an architectural or engineering contract relating to the project; or
(b) The acquisition of land or improvements for the project.
2273.2. Contract or lease with federal government or state. If, prior to January 1, 1973, a local agency was a party to any contract or lease, the terms of which provide (1) that the local agency shall make payments to the federal government, the State of California or any other local agency and (2) that the governing body of such local agency shall, whenever necessary, levy an ad valorem property tax sufficient to provide for all payments under the contract or lease in a timely manner, such local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) for the purpose of making such payments as are required by such contract or lease; provided, that, the provisions of this section shall apply to a contract or lease signed after January 1, 1973, which contains the terms stated in (1) and (2) above if the terms of such contract or lease are designed to prevent an increase in the burden on the taxpayers of the local agency by means of providing for a reduction in payments under a contract or lease signed before January 1, 1973, to which this section is applicable, in amounts at least equal to the payments required under the contract or lease signed after January 1, 1973.
History.—Stats. 1974, Ch. 1261, p. 2735, in effect January 1, 1975, added the balance of the sentence after "required by such contract or lease".
2274. Additional rates for emergency or general disaster. (a) In the event of an emergency which constitutes a danger to the public health, safety or welfare, or of a general disaster, which requires a local agency to incur additional costs which cannot be met under the maximum property tax rates provided by this chapter (commencing with Section 2201), a local agency may levy, or have levied on its behalf, an additional rate which will produce 1 percent of the amount produced by its maximum property tax rate. Such a rate shall be authorized by a two-thirds vote of the governing body and shall be levied for one year only.
In the event that the property tax rate has been set when an additional rate is authorized pursuant to this subdivision, such additional rate may be levied in the next following fiscal year.
(b) If the additional rate authorized by subdivision (a) is not sufficient to meet the costs incurred as a result of the emergency or general disaster, a local agency may, by resolution, request the Controller to authorize an additional amount of ad valorem property taxation in excess of that authorized pursuant to subdivision (a).
The local agency shall, upon request of the Controller, provide the Controller with such facts and evidence as will enable him to authorize an additional amount pursuant to the provisions of this subdivision.
Upon receipt of the resolution requesting the authorization of an additional amount, the Controller shall hold a public hearing within the jurisdiction of the local agency or as near thereto as is practicable. At the conclusion of the hearing he shall authorize an additional amount if he makes the following findings: (1) An emergency or general disaster does exist the costs of which cannot be met under the agency's maximum property tax rate and under the additional tax rate provided in subdivision (a). (2) Such costs are the responsibility of the local agency and cannot be met from revenue sources other than the property tax. (3) Such costs are not within the immediate control of the local agency but are due rather to general economic, environmental, or social conditions, or any of them, or acts of God. Environmental conditions shall include orders of the State Water Resources Control Board or regional water quality control boards. (4) The emergency or general disaster endangers public health, safety or welfare.
The additional amount authorized pursuant to this subdivision may be raised during a single fiscal year or, at the discretion of the local agency, a portion of such amount may be raised in each of several fiscal years.
In any fiscal year a local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter which will be sufficient to produce the amount authorized pursuant to this subdivision, or the portion thereof which the local agency has determined will be raised in such fiscal year.
History.—Stats. 1974, Ch. 457, p. 1079, in effect January 1, 1975, added ", environmental," after "economic,", substituted "or any of them" for "or both", and added the second sentence to subsection (3).
Court action.—Judicial review of the Controller's action under Revenue and Taxation Code, Section 2274(b) must be taken by way of a suit for refund of taxes paid. Malibu West Swimming Club v. Flournoy, 60 Cal.App.3d 161.
2275. Additional rates for emergency or disaster damage to agency works or facilities. A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) to pay the cost of interest and redemption charges, together with any reserve or sinking funds required in connection therewith, on any note or other evidence of indebtedness which such agency is authorized by statute to issue in the event of emergencies involving major damage to, and destruction of, such agency's works or facilities. Such rate shall be levied without regard to the provisions of Section 2274.
2276. Additional rate for error in determining rate. A local agency to which Section 2267 is applicable, may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to Section 2267 for the purpose of repaying any indebtedness which was incurred in order to pay the operating costs of such agency during the fiscal years in which an error or omission occurred in determining the property tax rate for such agency.
2277. Additional rate for cost of election. A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) for the purpose of paying the actual cost of holding an election pursuant to the provisions of Article 6 (commencing with Section 2285).
2278. Additional rate for cost of governmental reorganization. In the event that a local agency is required to pay or is authorized to collect any fees, assessments, charges or obligations as a term or condition of a "governmental reorganization," as such term is defined in Section 2295, the local agency may levy, or have levied on its behalf, a rate, in addition to the maximum property tax rate established pursuant to this chapter, for the purpose of paying or collecting the actual amount of such fees, assessments, charges, or obligations.
2279.1. Additional rate for interest and redemption charges. A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter for interest and redemption charges on amounts borrowed pursuant to Section 54902.1 of the Government Code.
History.—Added by Stats. 1974, Ch. 868, p. 1858, in effect January 1, 1975. Stats. 1975, Ch. 224, p. 604, in effect January 1, 1976, added "rate" after "tax", and substituted "Section 54902.1" for "Section 54702.1". Stats. 1979, Ch. 516, in effect January 1, 1980, renumbered the section which was formerly numbered 2279.
2280. Additional rate for extraordinary costs of purchasing electricity. A special district may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter in order to pay the extraordinary costs of purchasing electricity for use for street lighting which was in operating condition in the 1972–73 fiscal year. This section shall apply only to special districts that were in existence on January 1, 1976, and which have as their sole and exclusive purpose the provision of street lighting services. Such additional rate shall be determined in the following manner:
(1) The special district shall determine the actual cost of electricity used for street lighting purposes during the 1972–73 fiscal year.
(2) The special district shall then determine the property tax rate which, applied to such district's assessed valuation in the 1972–73 fiscal year, would have produced an amount of revenue equivalent to the costs determined pursuant to subdivision (1).
(3) Annually, the special district shall determine whether the property tax rate determined pursuant to subdivision (2) would be increased if such rate were adjusted as provided in Section 2266. If such property tax rate would be increased, it shall be adjusted in the manner provided in Section 2266.
(4) The property tax rate determined pursuant to subdivision (2), as such rate may have been adjusted pursuant to subdivision (3), shall then be applied to the district's assessed valuation for the current fiscal year. The resulting amount shall represent the cost of electricity for street lighting purposes which shall be funded, during the current fiscal year, out of such district's maximum property tax rate.
(5) The amount determined pursuant to subdivision (4) shall be subtracted from the actual cost to the district for the current fiscal year of electricity for street lighting which was in operating condition in the 1972–73 fiscal year. The amount resulting from such subtraction shall represent such district's extraordinary cost of purchasing electricity for street lighting purposes and the special district may levy such additional property tax rate as may be necessary to produce an amount of revenue equivalent to such extraordinary costs. If the amount resulting from such subtraction is a negative amount, the special district shall reduce its property tax rate as may be necessary to produce an amount of revenue which, when deducted from the actual cost to the district for the current fiscal year of electricity for street lighting, will not result in a negative balance.
History.—Added by Stats. 1976, Ch. 461, p. 1195, in effect July 15, 1976.
2280.01. Additional rate for local agency. (a) A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter for purposes authorized by this section.
(b) In the event that a local agency desires to levy a property tax rate for a specified purpose, it shall submit a proposal to levy such a tax to the qualified voters thereof for approval. The proposal shall specify the maximum rate to be levied.
(c) An election held pursuant to this section shall be called, held and conducted in the same manner as required by Article 6 (commencing with Section 2285).
(d) In the event that the qualified voters of a local agency approve an additional property tax rate as provided in this section, such tax rate may be levied for the purpose specified in the ballot proposition.
(e) Once the purpose for which the additional property tax rate was authorized has been accomplished, the additional rate shall terminate.
(f) The proposal may specify a date on which the special property tax rate shall terminate.
History.—Added by Stats. 1977, Ch. 30, in effect January 1, 1978. Stats. 1979, Ch. 516, in effect January 1, 1980, renumbered the section which was formerly numbered 2280.
2280.1. Additional rate to comply with Government Code. A city may levy, or have levied on its behalf, a rate in addition to the maximum tax rate established pursuant to this chapter in order to comply with the provisions of Section 43073 of the Government Code.
History.—Added by Stats. 1977, Ch. 309, in effect July 8, 1977.
Article 6. Tax Rate Limit Elections* †
* Article 6 shall not apply to property tax rates for the 1978–79 fiscal year.
† Section 60 of Stats. 1979, Ch. 282, in effect July 24, 1979, provided that Article 6 shall not apply to property tax rates for the 1979–80 fiscal year.
2285. "Qualified voter of the local agency"; "landowner." For the purposes of this article, the term "qualified voter of the local agency" means a voter who meets the specific qualifications, if any, set forth for voters of that local agency for other purposes. If no such specific qualifications exist, the term means a registered voter, as defined in the Elections Code, residing within the area within which the election will be held; if there are no registered voters within that area, the term means a landowner, in which case each landowner shall have one vote. If such landowner is a partnership, joint tenancy or tenancy in common, the vote to which such landowner is entitled may be cast by any of the partners, joint tenants or tenants in common; provided that only one such vote shall be cast on behalf of the landowner. If such landowner is a corporation, the vote to which such corporation is entitled may be cast by any officer of such corporation who is empowered to act on behalf of the corporation.
As used in this section "landowner" means any person or corporation shown on the last equalized assessment roll as the owner of land; provided that where such person or corporation is no longer the owner, the term shall mean any person or corporation entitled to be shown as the owner on the next assessment roll.
History.—Stats. 1977, Ch. 309, in effect July 8, 1977, added the fourth sentence to first unnumbered paragraph and added "or corporation" to second paragraph.
2286. Maximum rate for agency formed after effective date; rate on ballot of formation election; election to increase rate; vote. (a) No local agency formed after the effective date of this chapter shall levy, or have levied on its behalf, any property tax rate, except an additional property tax rate authorized pursuant to Article 5 (commencing with Section 2270) of this chapter, unless a maximum property tax rate has been approved for such agency. If an election is held on the formation of a local agency, the maximum property tax rate for such agency shall be included in describing the local agency on the ballot in the formation question.
(b) In the event that a local agency which was in existence on the effective date of this chapter desires to change its maximum property tax rate, the governing body of such agency shall call a special election, pursuant to the provisions of this article, to approve a new maximum property tax rate for the agency.
(c) No maximum property tax rate described in subdivision (a) or (b) shall be approved except by a majority vote of the qualified voters of that local agency voting on the issue.
(d) Subdivisions (a), (b) and (c) of this section shall not apply to an improvement district formed prior to, or after, the effective date of this chapter for the purpose of levying an ad valorem tax as defined in Section 2202 of the Revenue and Taxation Code for the purpose of apportioning the costs of facilities and services made available by a local agency, so long as the total property tax rate within such improvement district does not exceed the maximum rate which could be levied upon the property therein by a local agency without regard to the existence of such improvement district.
(e) Subdivisions (a), (b) and (c) shall not apply to an improvement district formed for the purpose of issuing bonds if the issuance of such bonds has been approved by the electorate of such improvement district.
History.—Stats. 1977, Ch. 1136, in effect September 28, 1977 added ", except an additional property tax rate authorized pursuant to Article 5 (commencing with Section 2270) of this chapter," in subdivision (a) and added subdivisions (d) and (e).
2287. Election according to law; mailed ballots. [Repealed by Stats. 2003, Ch. 296 (SB 66), in effect January 1, 2004.]
2287.5. Maximum tax rate for local agencies formed without an election. Whenever a local agency is formed without an election, there may be submitted to the agency declaring the formation, at the time of formation or within 30 days thereafter, consents to maximum property tax rate from all of the qualified voters of the local agency and, upon receipt of all consents, the maximum tax rate shall be declared approved by the agency declaring formation.
All consents to maximum tax rate shall be on forms provided by the agency declaring formation and shall contain substantially the language that would appear on the ballot if a maximum property tax rate election were to be held. Each consent shall show the name and address of the qualified voter, whose signature must be notarized. All consents shall be for the same maximum property tax rate. The county clerk shall verify the signatures on all consents and that the consents constitute all of the qualified voters in the local agency prior to a declaration of approval of the maximum property tax rate.
History.—Stats. 1978, Ch. 45, in effect March 17, 1978, added by Stats. 1978.
2288. Election procedure when none provided in formation law. A maximum property tax rate election held by a local agency formed under a law that does not provide a procedure for elections shall be conducted by the county elections official, as follows:
(a) The election shall be held not less than 74 days nor more than 120 days following the call of the election by the governing body of the local agency. The call of the election shall specify whether the election shall be by mailed ballots or not.
(b) Not less than 15 days nor more than 30 days before the election, the county elections official shall compile the index of voters eligible to vote in the election as of the 30th day preceding the election, establish the election board, precinct boards, and precincts, as needed, and mail out the ballots or sample ballots.
(c) Except as provided herein, an election subject to this section shall be called, conducted, and canvassed as provided in the Elections Code for the calling, conducting, and canvassing of general elections.
(d) The local agency shall reimburse the county in full for the services performed by the county clerk upon presentation of a bill to the local agency.
(e) If the governing body of a local agency authorizes the use of mailed ballots pursuant to Section 2287, the procedure to be used in mailing and canvassing the ballots shall be the procedure prescribed in Chapter 1 (commencing with Section 3000) of Division 3 and in Chapter 1 (commencing with Section 15000) of Division 15 of the Elections Code for the mailing and canvassing of vote by mail ballots. However, a ballot shall be mailed to each qualified voter and an application for a ballot shall not be required.
History.—Stats. 1994, Ch. 923, in effect January 1, 1995, substituted "that" for "which" after "a law" and substituted "elections official" for "clerk" after "county" in the first paragraph; substituted "an election . . . section" for "such elections" after "herein" in subdivision (c); substituted "Chapter 1 (commencing with Section 3000) of Division 3" for "Chapter 4 (commencing with Section 14600) of Division 9" after "prescribed in" and substituted "Chapter 1 (commencing with Section 15000) of Division 15" for "Chapter 7 (commencing with Section 18200) of Division 10" after "and in" in subdivision (e). Stats. 2007, Ch. 508 (AB 1243), in effect January 1, 2008, substituted "county elections official" for "county clerk" after "election, the" in the first sentence of subdivision (b) and substituted "If" for "In the event that" before "the governing body" and substituted "vote by mail" for "absentee" after "and canvassing of" in the first sentence of subdivision (e) and created the second sentence therein with the balance of the former first sentence after the third "ballots" by substituting "However," for "; provided, however, that".
2289. Consolidation with other elections. Whenever possible, elections to approve maximum property tax rates shall be consolidated with other elections. In the event that an election to approve a maximum property tax rate is not consolidated with another election, the governing body calling the election shall state, in the resolution calling the election, the reasons why such consolidation is impracticable.
Article 7. Governmental Reorganization: Effect on Maximum Property Tax Rates* †
* Article 7 shall not apply to property tax rates for the 1978–1979 fiscal year.
† Section 60 of Stats. 1979, Ch. 282; in effect July 24, 1979, provided that Article 7 shall not apply to property tax rates for the 1979–80 fiscal year.
2295. "Governmental reorganization." As used in this article "governmental reorganization" means any formation of, annexation to, detachment from, consolidation of, dissolution of, or other territorial adjustment in the boundaries of, a local agency. "Governmental reorganization" includes those boundary adjustments of local agencies which are not subject to the provisions of Chapter 6.6 (commencing with Section 54773) of Part 1, Division 2, Title 5 or of Division 1 (commencing with Section 56000) of Title 6 of the Government Code, as well as those boundary adjustments of local agencies which are subject to such provisions of the Government Code.
2296. Maximum rate when boundary changed. Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum property tax rate for any local agency whose boundaries are changed by such reorganization shall be determined as provided in this article.
2297. Maximum rate when boundary altered. In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided, the maximum property tax rate for such an agency, after the reorganization has occurred, shall continue to be the maximum property tax rate which had been established, pursuant to the provisions of this article or of Article 4, for such agency prior to the reorganization.
History.—Stats. 1974, Ch. 1085, p. 2312, in effect September 23, 1974, added "or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided," after "governmental reorganization,".
2298. Election when necessary or desirable to exceed maximum rate. In the event that a governmental reorganization makes it necessary or desirable or a local agency to exceed the maximum property tax rate provided in Section 2297, the governing body of such agency shall call an election pursuant to the provisions of Article 6 to establish a new maximum property tax rate for such agency. Such an election may be consolidated with any election which may be called on the proposed governmental reorganization.
2299. Maximum rate on ballot in reorganization election. In the event that an election is required in order to approve and effectuate a governmental reorganization, the impartial analysis of the governmental reorganization prepared for the ballot pamphlet shall indicate the maximum property tax rate which will be applicable in the event the governmental reorganization is approved.
Article 8. Functional Consolidation: Effect on Maximum Property Tax Rates * †
* Article 8 shall not apply to property tax rates for the 1978–1979 fiscal year. † Section 60 of Stats. 1979, Ch. 282, in effect July 24, 1979, provided that Article 8 shall not apply to property tax rates for the 1979–80 fiscal year.
2305. "Functional consolidation." As used in this article "functional consolidation" means the transfer, from one local agency to another, of both of the following: (1) the responsibility for providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility for levying a property tax rate within such area to pay the cost of such service or program. Functional consolidation does not refer to any transfer of responsibility for providing a program or a service when such transfer occurs as a result of a "governmental reorganization" as such term is defined in Section 2295; in such event, the maximum property tax rates for any affected local agency shall be determined solely as provided in Article 7 (commencing with Section 2295) of this chapter.
History.—Stats. 1974, Ch. 1085, p. 2312, in effect September 23, 1974, added the second sentence.
2306. Maximum rate when functional consolidation. Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affected by such functional consolidation shall be determined as provided in this article.
2307. Reduction in maximum rate for transferring agency. The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this section. Such reduction shall be effective beginning with the fiscal year after the transfer has occurred.
(a) The local agency shall determine the actual cost of providing the transferred program or service during the last full fiscal year in which such function was provided.
(b) The local agency shall determine the amount of the costs determined pursuant to subdivision (a) which are attributable to expenses for general administration and capital outlay and which cannot be transferred to the agency assuming the responsibility for providing the program or service; provided that such amount shall not exceed 10 percent of the amount determined pursuant to subdivision (a).
(c) The local agency shall subtract the amount determined pursuant to subdivision (b) from the amount determined pursuant to subdivision (a).
(d) The local agency shall determine the property tax rate which would have been required to produce the amount determined pursuant to subdivision (c) during the last full fiscal year in which the transferred program or service was provided and shall reduce its maximum property tax rate thereby.
2308. Additional rate for assuming agency. The maximum property tax rate for a local agency assuming the responsibility for providing a program or service and for levying a tax to pay the cost thereof, as a result of a functional consolidation, shall be the maximum property tax rate for such agency established prior to the functional consolidation plus such additional rate as may be necessary to pay the actual costs of providing such program or service.
The Controller may audit any rate imposed under this section and if he determines that the rate exceeds a rate which would be necessary to pay the actual costs incurred as a result of functional consolidation, he shall immediately notify the local agency of such determination and the local agency shall reduce its property tax rate by an appropriate amount for the next succeeding fiscal year. In the event that a local agency fails to make such a reduction in its property tax rate, the Controller shall request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate.
History.—Stats. 1975, Ch. 486, p. 1005, in effect September 2, 1975, substituted the balance of the first sentence of the second paragraph after "shall" for "request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate", and added the second sentence of the second paragraph. Stats. 1977, Ch. 309, in effect July 8, 1977, added "for the next succeeding fiscal year" in the second paragraph.
2309. Additional rate in fiscal year after consolidation. Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shall only be made in the first full fiscal year after the functional consolidation has occurred.
Article 9. Reporting Tax Levies
2325. Report of rate to Controller. Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each local agency shall report to the Controller, on a form to be specified by the Controller, the property tax rate levied by, or on behalf of, the agency for the current fiscal year. That information shall show the amount of the rate, if any, levied pursuant to Sections 2260, 2261, 2262, 2263, 2263.1, 2263.2, 2264, 2265, 2266, 2266.1, 2267, 2270, 2271, 2272, 2273, 2274, 2275, 2276, 2277, 2278, 2279 and 2280. That information shall also show any property tax rate authorized or levied pursuant to the provisions of Article 6 (commencing with Section 2285), Article 7 (commencing with Section 2295), and Article 8 (commencing with Section 2305). Information with respect to any rate levied pursuant to Section 2270 shall also indicate the rate levied to pay interest and redemption charges on bonded indebtedness, the rate levied to pay the cost of retirement and pension benefits and the rate levied to make payments to special funds as required by charter. The Controller shall, by regulation, require any tax rate exempt from rate limitations imposed by this chapter to be reported in the manner specified by this section.
History.—Stats. 1974, Ch. 868, p. 1858, in effect January 1, 1975, substituted "2278, and 2279" for "2278" in the second sentence, and added the fourth sentence. Stats. 1977, Ch. 309, in effect July 8, 1977, deleted "2263.3" and added "2280", and added the third sentence. Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "That" for "Such" before "information" in the second and third sentences, and deleted "2262.1" after "2262" in the second sentence.
2325.1. Error in establishing rate. In the event that the Controller determines that an error has occurred in establishing a property tax rate levied pursuant to any provision of this chapter, he shall immediately notify the local agency of such error and the local agency shall reduce its property tax rate by an appropriate amount for the next succeeding fiscal year. In the event that a local agency fails to make such a reduction in its property tax rate, the Controller shall request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate.
History.—Added by Stats. 1975, Ch. 486, p. 1006, in effect September 2, 1975. Stats. 1977, Ch. 309, in effect July 8, 1977, substituted "any provision of this chapter" for "Article 4 (commencing with Section 2260) or Article 5 (commencing with Section 2270)" after "to", and added "for the next succeeding fiscal year" after "amount" in the first sentence.
2326. Failure to file report by October 15. If a local agency fails to file a report required by Section 2325 by October 15, the Controller, in the succeeding fiscal year, shall reduce by 10 percent or five thousand dollars ($5,000), whichever is less, the payment he is required to make to such agency based on claims filed pursuant to Section 16113 of the Government Code.
2327. Failure to file report; exception. [Repealed by Stats. 2004, Ch. 193 (SB 111), in effect January 1, 2005.] Tax Recovery and Criminal Enforcement (TRaCE)