reglab/housing_qa huggingface dataset:
CA Govt Code § 29088 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 4 - Adopted Budget|Section 29088.

29088.  After the conclusion of the hearing, and not later than October 2 of each year, and after making any revisions of, deductions from, or increases or additions to, the recommended budget it deems advisable during or after the public hearing, the board shall by resolution adopt the budget as finally determined. Increases or additions shall not be made after the public hearing, unless the items were proposed in writing and filed with the clerk of the board before the close of the public hearing or unless approved by the board by four-fifths vote.(Amended by Stats. 2009, Ch. 332, Sec. 41. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29089 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 4 - Adopted Budget|Section 29089.

29089.  The resolution of adoption of the budget of the county, each dependent special district, and each other agency as defined in Section 29002, shall specify the following:(a) Appropriations by objects of expenditure within each budget unit, except for capital assets that are appropriated at the subobject level pursuant to Section 29008.(b) Other financing uses by budget unit.(c) Intrafund transfers by budget unit.(d) Transfers-out by fund.(e) Appropriations for contingencies, by fund.(f) Provisions for nonspendable, restricted, committed, and assigned fund balances, by fund and purpose.(g) The means of financing the budget requirements.(Amended by Stats. 2011, Ch. 382, Sec. 1.9. (SB 194) Effective January 1, 2012.)
CA Govt Code § 29090 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 4 - Adopted Budget|Section 29090.

29090.  The adoption of the budget may be accomplished by a resolution in which the adoption is effectuated by reference to the financing uses in the budget as finally determined, provided that the minimum requirements set forth in Section 29089 are met in the budget document. If adopted by reference, the budget shall have the same effect and be subject to the same provisions of law as if the resolution of adoption had been accomplished by specific designation.(Amended by Stats. 2009, Ch. 332, Sec. 44. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29092 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 4 - Adopted Budget|Section 29092.

29092.  The board may set forth appropriations in greater detail than required in Section 29089 and may authorize any additional controls for the administration of the budget as it deems necessary. The board may designate a county official to exercise these administrative controls.(Amended by Stats. 2009, Ch. 332, Sec. 46. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29093 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 4 - Adopted Budget|Section 29093.

29093.  (a) A copy of the adopted budget in the format prescribed by the Controller shall be filed by the auditor in the office of the clerk of the board and the office of the Controller not later than December 1 of each year.(b) (1) If the auditor, after receipt of written notice from the Controller, fails to transmit a copy of the adopted budget within 20 days, the county shall forfeit to the state one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).(Amended by Stats. 2009, Ch. 332, Sec. 47. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29100 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29100.

29100.  (a) On or before October 3 of each year, the board shall adopt by resolution the rates of taxes on the secured roll, not to exceed the 1-percent limitation specified in Article XIII A of the Constitution and Sections 93 and 100 of the Revenue and Taxation Code. For voter-approved indebtedness, the board shall adopt the rates on the secured roll by determining the percentage of full value of property on the secured roll legally subject to support the annual debt requirement. Each rate shall be such as will produce the amount determined as necessary to be raised by taxation on the secured roll after due allowance for delinquency, anticipated changes to the roll, disputed tax revenues anticipated to be impounded pursuant to Section 26906.1, amounts subject to the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code), and other available financing sources. The board may adopt a rate for voter-approved indebtedness as will produce an amount determined as appropriate for necessary reserves.(b) For purposes of this section, “an amount appropriate for necessary reserves” shall be limited to an amount sufficient to accommodate the county’s anticipated annual cashflow needs for servicing the county’s voter-approved debt. The funds reserved may service only the debt for which the extraordinary rate is levied. All interest earned on the amount deposited in the nonspendable, restricted, committed, or assigned fund balance account shall accrue to the same account.(Amended by Stats. 2011, Ch. 382, Sec. 1.10. (SB 194) Effective January 1, 2012.)
CA Govt Code § 29100.6 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29100.6.

29100.6.  On or before December 1 of each year, each county auditor shall file with the Controller in such form as the Controller directs, a statement of the amounts of exempt values granted for the homeowners’ property tax exemption under subdivision (k) of Section 3 and Section 25 of Article XIII of the Constitution for the county, each city and school district or portion thereof within the county, each special district or subdivision or zone thereof or portion thereof within the county, for which a tax levy is carried on the county assessment roll. The auditor shall therein compute and show the total amount of ad valorem tax loss to the county and the cities and districts resulting from the exemption and the statement shall claim such amount against the state for payment of reimbursement.(Amended by Stats. 2009, Ch. 332, Sec. 49. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29101 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29101.

29101.  After adopting the rates, the board shall levy the taxes upon the taxable property of the county in specific sums in terms of the rates so adopted. Each rate is upon the full assessed valuation of property and only upon property which is legally subject to such tax.(Amended by Stats. 1985, Ch. 751, Sec. 28.)
CA Govt Code § 29102 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29102.

29102.  Unless otherwise provided by law, the authority and duties of the county board of supervisors with respect to adopting tax rates and levying of taxes prescribed in this article shall have application to school districts and to special districts, or zones or improvement districts thereof, whose affairs and finances are not under the supervision and control of the county board of supervisors but for which a tax levy is carried on the regular county assessment roll.If the assessed value of the taxable property in a special district on the unsecured roll exceeds the assessed value of the taxable property on the secured roll, the special district tax rate which is adopted by the board for the secured roll shall be adjusted to an amount which the board determines will meet the estimated annual revenue requirements of the district for both the current and the next succeeding year.(Amended by Stats. 1985, Ch. 751, Sec. 29.)
CA Govt Code § 29103 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29103.

29103.  It shall be the responsibility of the auditor to calculate the several tax rates for the board’s action thereon.(Amended by Stats. 1985, Ch. 751, Sec. 30.)
CA Govt Code § 29104 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29104.

29104.  The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base.Any cash collections resulting from this rate or from an excess resulting from any other cause shall not invalidate the levies.(Amended by Stats. 1985, Ch. 751, Sec. 31.)
CA Govt Code § 29106 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29106.

29106.  In the resolution adopting tax rates, the entity or fund with its corresponding rate shall be classified in any manner sufficient to identify it.(Amended by Stats. 2011, Ch. 382, Sec. 1.11. (SB 194) Effective January 1, 2012.)
CA Govt Code § 29107 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29107.

29107.  The tax rates for property not sufficiently secured as provided in Section 12 of Article XIII of the Constitution are levied in the amounts therein provided and need not be formally levied by the board.(Amended by Stats. 1981, Ch. 261, Sec. 7.)
CA Govt Code § 29109 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 5 - Tax Levy|Section 29109.

29109.  (a) On or before December 1 of each year, the auditor shall forward to the Controller, in the format prescribed by the Controller, a statement of the rates of taxation, the assessed valuation as shown on the current equalized assessment roll, and the amount of taxes to be levied and allocated pursuant to the Revenue and Taxation Code.(b) (1) If the auditor, after receipt of written notice from the Controller fails to transmit the statements within 20 days, the county shall forfeit to the state, one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).(Amended by Stats. 2009, Ch. 332, Sec. 50. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29120 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29120.

29120.  Except as otherwise provided by law, the board and every other county or dependent special district official and person shall be limited in the incurring or paying of obligations to the amounts of the appropriations allowed for each budget unit as originally adopted or as thereafter revised by addition, cancellation, or transfer.(Amended by Stats. 2009, Ch. 332, Sec. 51. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29121 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29121.

29121.  Except as otherwise provided by law, obligations incurred or paid in excess of the amounts authorized in the budget unit appropriations are not a liability of the county or dependent special district, but a personal liability of the official authorizing the obligation.(Amended by Stats. 2009, Ch. 332, Sec. 52. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29122 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29122.

29122.  The board shall not approve a claim and the auditor shall not issue payment for any obligation in excess of that authorized in the budget unit appropriation, except upon an order of a court, for an emergency, or as otherwise provided by law.(Amended by Stats. 2009, Ch. 332, Sec. 53. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29124 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29124.

29124.  (a) If at the beginning of any fiscal year, the budget has not been adopted, the auditor shall approve payments for the support of the various budget units in accordance with the following authorizations:(1) Except as otherwise provided in subdivision (b), the amounts in the recommended budget, except capital assets, transfer-out, and new permanent employee positions, are deemed appropriated until the adoption of the budget.(2) Capital assets, transfers-out, and new permanent employee positions are deemed appropriated until the adoption of the budget if specifically approved by the board. For the purposes of this subdivision, the words “new permanent employee positions” do not include any employee positions created in lieu of an employee position that is abolished.(3) If the recommended budget has not been approved by the board because of an emergency as described in subdivision (a) of Section 29127, the amounts deemed appropriated shall be based on the final budget of the preceding year, excluding assets and transfers-out unless specifically approved by the board.(b) Notwithstanding any other provision of this section, prior to the adoption of the adopted budget, the board of supervisors may impose expenditure limitations that are more restrictive than those contained in this section.(Amended by Stats. 2009, Ch. 332, Sec. 54. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29125 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29125.

29125.  (a) Transfers and revisions to the adopted appropriations may be made by an action formally adopted by the board at a regular or special meeting as follows:(1) If between funds, by a four-fifths vote.(2) If transfers from appropriation for contingencies, by a four-fifths vote.(3) If between budget units within a fund if overall appropriations are not increased, by a majority vote.(b)  The board may designate the administrative officer or auditor to approve transfers and revisions of appropriations within a budget unit if the overall appropriations of the budget unit are not increased.(Amended by Stats. 2009, Ch. 332, Sec. 55. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29126 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29126.

29126.  At any regular or special meeting the board may cancel any appropriation in whole or in part that is not needed and transfer the amount canceled to the appropriation for contingencies of the fund from which the appropriation was originally made if there is one, or to any appropriation for contingencies account, or fund, to which the amount canceled may be properly transferred. If there is no appropriation for contingencies in the respective fund, the board may establish one.(Repealed and added by Stats. 1963, Ch. 1209.)
CA Govt Code § 29126.1 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29126.1.

29126.1.  At any regular or special meeting the board may cancel any unused appropriation in whole or in part upon determining that the source of funding of the appropriation will be unrealized in whole or part. An offsetting reduction shall be made to the corresponding estimated revenue.(Amended by Stats. 2009, Ch. 332, Sec. 56. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29126.2 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29126.2.

29126.2.  The auditor may review and issue reports and make recommendations regarding estimated financing sources, or actual financing sources, or both, and the status of appropriations. The auditor shall submit to the board, and any other official the board may designate, a statement showing this information with respect to the condition of each separate budget appropriation and to the condition of estimated financing sources, as the board requires.(Amended by Stats. 2009, Ch. 332, Sec. 57. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29127 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29127.

29127.  After adopting a resolution stating the facts constituting an emergency by a four-fifths vote of the board at any regular or special meeting, the board may appropriate and make the expenditure necessary to meet an emergency in any of the following cases:(a) Upon the happening of an emergency caused by war, fire, failure or the imminent failure of a water system or supply, flood, explosion, storm, earthquake, epidemic, riot, or insurrection.(b) For the immediate preservation of order or of public health.(c) For the restoration to a condition of usefulness of any public property, the usefulness of which has been destroyed by accident.(d) For the relief of a stricken community overtaken by calamity.(e) For the settlement of approved claims for personal injuries or property damages, exclusive of claims arising from the operation of any public utilities owned by the county.(f) To meet mandatory expenditures required by law.(Amended by Stats. 2009, Ch. 332, Sec. 58. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29128 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29128.

29128.  All emergency expenditures shall be paid from any money in the county treasury in any fund from which the expenditure may properly be paid.(Amended by Stats. 2009, Ch. 332, Sec. 59. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29130 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 6 - Appropriations and Transfers|Section 29130.

29130.  At any regular or special meeting, the board by a four-fifths vote may make available for appropriation any of the following fund balances for which the board has authority:(a)  Restricted, committed, assigned, and unassigned fund balances, excluding the general reserves and nonspendable fund balance.(b) Amounts that are either in excess of anticipated amounts or not specifically set forth in the budget derived from any actual or anticipated increases in financing sources.(Amended by Stats. 2011, Ch. 382, Sec. 1.12. (SB 194) Effective January 1, 2012.)
CA Govt Code § 29141 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 7 - Miscellaneous|Section 29141.

29141.  The adopted budget shall include a schedule showing the managerial budget of each service activity financed by a proprietary fund established pursuant to Sections 25260 and 25261. The schedule shall set forth expected operations of the activity in such detail for revenues, expenses, and reserves as will adequately display the nature and the approximate size of its operations. Comparative data as prescribed in Section 29006 shall be provided.(Amended by Stats. 2009, Ch. 332, Sec. 63. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29141.1 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 7 - Miscellaneous|Section 29141.1.

29141.1.  The property tax bill in the County of Orange shall include a statement with language to the effect that a portion of the taxpayer’s property taxes may be used to implement the county recovery plan to emerge from bankruptcy. This section shall not be required after these revenues are no longer needed for this purpose.(Added by Stats. 1995, Ch. 745, Sec. 3. Effective January 1, 1996.)
CA Govt Code § 29142 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 7 - Miscellaneous|Section 29142.

29142.  Notwithstanding any other provision of law, when taxes or assessments are collected by the county for any special district, or zone or improvement district thereof, but excluding a school district, the board of supervisors may provide for a collection fee for such services which when collected shall belong to the county and shall be deposited to the credit of the general fund, and shall cover the expense and compensation of such officials of the county in the collection of such taxes and of the interest or penalties thereon, subject to the following:(a) For taxes covering debt service requirements on any bond or bonds authorized and issued by any such special district, the tax rate fixed to raise such amounts may be fixed by the board of supervisors to include also a percentage of such amounts up to one-fourth of 1 percent thereof.(b) For taxes covering all purposes of such special districts, other than debt service requirements on bonds, the amount of the collection fees, if any, to be charged by the county shall be fixed by agreement between the board of supervisors and the governing board of such special district and shall not exceed one-fourth of 1 percent of all money collected.(Amended by Stats. 2009, Ch. 332, Sec. 64. (SB 113) Effective January 1, 2010.)
CA Govt Code § 29143 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 7 - Miscellaneous|Section 29143.

29143.  Any unencumbered balance remaining to the credit of any appropriation shall lapse at the end of the fiscal year and shall revert to the available balance of the fund from which appropriated.(Repealed and added by Stats. 1963, Ch. 1209.)
CA Govt Code § 29144 (2021)
2021 California Code|Government Code - GOV|TITLE 3 - GOVERNMENT OF COUNTIES|DIVISION 3 - FINANCIAL PROVISIONS|CHAPTER 1 - Budget and Tax Levy|ARTICLE 7 - Miscellaneous|Section 29144.

29144.  All commitments covered by the restricted, committed, or assigned fund balance encumbrances account at fiscal yearend are appropriated for the succeeding fiscal year.(Amended by Stats. 2011, Ch. 382, Sec. 1.13. (SB 194) Effective January 1, 2012.)