Preliminary analysis of Jarvis/Gann initiative
Subtitle: an information report to the San Diego County Board of Supervisors
By: prepared by Policy Analysis Section, Policy and Management Division, Office of Management and Budget
Publisher: San Diego County Office of Management and Budget
Published: 1978
Place of publication: San Diego, CA
Language: eng
Number of pages: 17
Subjects: Property tax; Interpretation and construction; Economic aspects; Local government; Economic conditions; Impôt sur la fortune; Interprétation; Aspect économique; Administration locale; Conditions économiques; Appropriations and expenditures; California
Table of contents: title: Introduction. Summary of initiative ; Timing of Jarvis/Gann implementation; title: Property taxes in California. History of property tax initiatives ; Current reliance on property taxes; title: Potential fiscal impact on local governments in San Diego County. Current property tax reliance ; Role of property tax in county financing ; Reduction in property taxes; title: Analysis of initiative provisions. One percent limitation ; Definition of full cash value ; Special local taxes; title: Indirect effects. Revenue sharing and matching funds ; Federal and state income taxes ; Bond ratings; title: Appendices. A. Method of property tax determination ; B. Taxing agencies in San Diego County.