reglab/statecodes huggingface dataset:
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 1 - State School Fund › ARTICLE 3 - County School Service Funds Computation of Allowances and Budgetary Requirements › Section 14058.

14058. (a) For all adults with disabilities educated by the county superintendent of schools, for all secondary schools maintained in juvenile halls, juvenile homes, and juvenile camps by the county superintendent of schools, and for all pupils enrolled in grades 9 to 12, inclusive, in opportunity schools and classes and all continuation schools and classes maintained by the county superintendent of schools, the Superintendent shall allow the same amount as he or she would compute for the foundation program of a high school district under Section 41712.
(b) Notwithstanding subdivision (a), the total of allowances for education of adults with disabilities in classes established by the county superintendent of schools pursuant to Section 52570 or 78440 shall not exceed fifty thousand dollars ($50,000) in any one fiscal year. The Superintendent shall establish a system of priorities that he or she shall by rule or regulation adopt that shall give highest priority to those counties in which no program or an insufficient program for the education of adults with disabilities is provided by the school districts within the county, in order to comply with the limitation prescribed by this section.
(Amended by Stats. 2007, Ch. 569, Sec. 15. Effective January 1, 2008.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 2 - Taxes on School Districts Located in Two or More Counties › Section 14220.

14220. When any school district or community college district is situated partly in two or more counties the assessor of each of the counties shall annually certify to the board of supervisors of each of the counties the assessed value of all taxable property in the county situated in the district as shown by the last assessment roll of his county.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 2 - Taxes on School Districts Located in Two or More Counties › Section 14221.

14221. The certificate of the assessor shall be made in the same manner and at the same time as is required for school districts or community college districts located wholly within the boundaries of one county.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 2 - Taxes on School Districts Located in Two or More Counties › Section 14222.

14222. The board of supervisors of each county, after receiving the certificate of the assessor, shall thereupon determine the rate of taxation necessary to be levied upon the property in the school district or community college district situated in the county.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 2 - Taxes on School Districts Located in Two or More Counties › Section 14223.

14223. The rate of taxation shall be sufficient to meet the proportion of taxes necessary to be raised in the county for the purpose of paying the principal and interest of the bonds of the district and all other expenses of the district as shown by the estimate of the county superintendent of schools having jurisdiction over the district.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 2 - Taxes on School Districts Located in Two or More Counties › Section 14224.

14224. The taxes shall be assessed, levied, and collected in the same manner and at the same time as county taxes are assessed, levied, and collected.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 2 - Taxes on School Districts Located in Two or More Counties › Section 14225.

14225. The money received shall be deposited in the county treasury of the county whose superintendent of schools has jurisdiction over the school district or community college district, and such county treasury shall be the legal depository of the district.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 2 - Taxes on School Districts Located in Two or More Counties › Section 14226.

14226. The money deposited shall be placed in the school fund of the school district or community college district to be expended in the same manner as money of other districts.
(Enacted by Stats. 1976, Ch. 1010.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 3 - Disputed Revenues of School Districts › Section 14240.

14240. The county auditor may impound the disputed revenues of school district or community college district taxes, upon secured or unsecured property, levied and collected in the 1954–1955 fiscal year, and thereafter, whenever, pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code, a claim or action is filed for the return of those revenues, or the taxes have been paid under protest. The county auditor may continue to impound the revenues until the final disposition of the claim or action. If, under the final disposition, it is determined that the taxes were properly levied against the property, the auditor shall release the revenues to the school district or community college district, and the auditor shall thereupon immediately notify, in writing, the Superintendent of Public Instruction or board of governors, as the case may be, of the release.
(Amended by Stats. 1985, Ch. 106, Sec. 14.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 2 - Local Taxation by School Districts and Community College Districts › ARTICLE 3 - Disputed Revenues of School Districts › Section 14401.1.

14401.1. Of the amounts appropriated in the items listed in paragraph (2) of subdivision (a) of Section 42605 that are contained in the annual Budget Act, payments equal to 5 percent of the total amount appropriated in those items shall be made for the months of July and August. Payments for the months of September to June, inclusive, shall be equal to 9 percent of the total amount appropriated in those items.
(Added by Stats. 2009, 4th Ex. Sess., Ch. 23, Sec. 3. Effective July 28, 2009.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14500.

14500. It is the intent of the Legislature in enacting this chapter to promote accountability over public educational funding by establishing a new program to review and report on financial and compliance audits of school districts and the offices of county superintendents of schools. It is further the intent of the Legislature that the Controller shall have the primary responsibility for implementing and overseeing the program.
(Added by Stats. 1984, Ch. 268, Sec. 3.5. Effective June 30, 1984.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14501.

14501. (a) As used in this chapter, “financial and compliance audit” shall be consistent with the definition provided in the “Standards for Audits of Governmental Organizations, Programs, Activities, and Functions” promulgated by the Comptroller General of the United States. Financial and compliance audits conducted under this chapter shall fulfill federal single audit requirements.
(b) As used in this chapter, “compliance audit” means an audit that ascertains and verifies whether or not funds provided through apportionment, contract, or grant, either federal or state, have been properly disbursed and expended as required by law or regulation or both and includes the verification of each of the following:
(1) Expenditure of funds in accordance with the local control and accountability plan adopted pursuant to Article 4.5 (commencing with Section 52059.5) of Chapter 6.1 of Part 28 of Division 4 of Title 2.
(2) The reporting requirements for the sufficiency of textbooks or instructional materials, or both, as defined in Section 60119.
(3) Teacher misassignments pursuant to Section 44258.9.
(4) The accuracy of information reported on the School Accountability Report Card required by Section 33126. The requirements set forth in paragraphs (2) and (3) and this paragraph shall be added to the audit guide requirements pursuant to subdivision (b) of Section 14502.1.
(Amended by Stats. 2018, Ch. 32, Sec. 19. (AB 1808) Effective June 27, 2018.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14503.

14503. (a) Financial and compliance audits shall be performed in accordance with General Accounting Office standards for financial and compliance audits. The audit guide prepared by the Controller shall be used in the performance of these audits until an audit guide is adopted by the Education Audits Appeal Panel pursuant to Section 14502.1. When an audit guide is adopted by that panel, the adopted audit guide shall be used in the performance of these audits. Every audit report shall specifically and separately address each of the state program compliance requirements included in the audit guide, stating whether or not the district is in compliance with those requirements. For each state program compliance requirement included in the audit guide, every audit report shall further state that the suggested audit procedures included in the audit guide for that requirement were followed in the making of the audit, if that is the case, or, if not, what other procedures were followed. If a local education agency is not in compliance with a requirement that is a condition of eligibility for the receipt of state funds, the audit report shall include a statement of the number of units of average daily attendance, if any, that were inappropriately reported for apportionment.
(b) An independent auditor shall not engage in financial or compliance audits unless, within three years of commencing the first of the audits, and every successive three years thereafter, the auditor completes a quality control review in accordance with General Accounting Office standards. The time period between commencement of the first audit, or completion of a quality control review, and completion of a subsequent quality control review shall be calculated from the first day of the month following commencement of the audit or completion of the quality control review. Notwithstanding this subdivision, independent auditors may continue to perform any financial and compliance audits until January 1, 1994.
(Amended by Stats. 2002, Ch. 1128, Sec. 5. Effective January 1, 2003.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14504.

14504. To determine the practicability and effectiveness of the audits and audit guide, the Controller shall, on an annual basis, review and monitor the audit reports performed by independent auditors. The Controller shall determine whether audit reports are in conformance with reporting provisions of subdivision (a) of Section 14503 and shall notify each local education agency, office of the responsible county superintendent of schools, the Superintendent of Public Instruction, the Department of Finance, and the auditor regarding each determination. The local education agency or the county superintendent of schools contracting for the financial and compliance audit shall include a statement that will provide the Controller access to audit working papers.
(Amended by Stats. 2002, Ch. 1128, Sec. 6. Effective January 1, 2003.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14505.

14505. The governing board of each school district and each office of the county superintendent of schools shall include the following two provisions in their contracts for audits:
(a) A provision to withhold 10 percent of the audit fee until the Controller certifies that the audit report conforms to the reporting provisions of subdivision (a) of Section 14503.
(b) A provision to withhold 50 percent of the audit fee for any subsequent year of a multiyear contract if the prior year’s audit report was not certified as conforming to reporting provisions of subdivision (a) of Section 14503. This provision shall include a statement that a multiyear contract will be null and void if a firm or individual is declared ineligible pursuant to subdivision (c) of Section 41020.5. The amount withheld is not payable unless payment is ordered by the California Board of Accountancy or the audit report for that subsequent year is certified by the Controller as conforming to reporting provisions of subdivision (a) of Section 14503.
(c) Within 30 days from the date of receipt of written notification that the Controller refuses to certify an audit report as conforming to reporting provisions of subdivision (a) of Section 14503, an auditor or audit firm having a portion of an audit fee withheld pursuant to these provisions may file an appeal in writing with the California Board of Accountancy. The board shall complete an investigation of the appeal within 90 days of the filing date and, on the basis of the investigation, do either of the following:
(1) Order the Controller to provide notification that the audit report conforms to reporting provisions of subdivision (a) of Section 14503.
(2) Schedule the appeal for a hearing, in which case the final action on the appeal shall be completed by the board within one year from the date of filing the appeal.
(d) If the board orders the Controller to provide notification that the audit report conforms to reporting provisions of subdivision (a) of Section 14503, the Controller shall notify the contracting school district which shall then release the portion of the audit fee being withheld in accordance with this section.
(Amended by Stats. 2000, Ch. 1055, Sec. 11. Effective September 30, 2000.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14506.

14506. The Controller shall conduct any additional audits which are necessary to carry out his or her duties and responsibilities under this code and the Government Code. Nothing in this chapter shall be construed to authorize any local educational agency, or any subcontractor or subrecipient, to constrain, in any manner, the Controller from carrying out any additional audits. However, to the extent that the required financial and compliance audits provide the Controller with the information necessary to carry out his or her responsibilities, the Controller shall plan additional audits as appropriate to avoid any unnecessary duplication of audit efforts. In performing these additional audits, the Controller shall, to the extent deemed appropriate under the circumstances, build upon the work performed during the required financial and compliance audit. The Controller shall not bill the school district or the county superintendent of schools for the costs of these additional audits.
(Added by Stats. 1984, Ch. 268, Sec. 3.5. Effective June 30, 1984.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14507.

14507. The Controller shall report to the State Department of Education by June 30 of each year in order to apprise the department of school districts and offices of county superintendents of schools which are not in compliance with the applicable statutes and regulations. The Controller’s report shall categorize audit exception by types and shall identify the reasons for the exceptions. The reasons may be the legislative intent or language is unclear or the administrative requirement is not feasible. The Controller shall make recommendations as to what action should be taken by the department. Before issuing the report, the Controller shall allow the school district or the county superintendent of schools specified in the report a reasonable period of time to review and comment on the section of the report affecting them.
(Added by Stats. 1984, Ch. 268, Sec. 3.5. Effective June 30, 1984.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14508.

14508. The Controller shall submit a report to the Legislature on or before June 30 of each year regarding any recommendations made to the State Department of Education under Section 14507.
(Added by Stats. 1984, Ch. 268, Sec. 3.5. Effective June 30, 1984.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 3 - Financial and Compliance Audits › Section 14509.

14509. The funding appropriated in Item 6100-161-0001 of the annual Budget Act for mental health services shall be subject to existing state and federal audit requirements. Audit procedures shall be included in the audit guide to review whether funding for educationally related mental health services pursuant to this item was used by local educational agencies for its intended purposes in the 2016–17 fiscal year. These audit procedures shall be included in future fiscal years if the addition of these procedures is recommended by the Controller pursuant to subdivision (a) of Section 14502.1. If any mental health audit findings are generated through this process, the Superintendent shall ensure that the local educational agency has either corrected or developed a plan of correction for state and federal mental health funds pursuant to subdivision (m) of Section 41020.
(Added by Stats. 2016, Ch. 835, Sec. 1. (SB 884) Effective January 1, 2017.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9 - FINANCE › CHAPTER 4 - Retention of Local Obligations › Section 14550.

14550. (a) Notwithstanding any other provision of law, a local education agency’s obligations pursuant to law may not be avoided through participation in a joint powers authority.
(b) A local education agency’s financial obligations to the state may not be avoided through participation in a joint powers authority.
(c) A local education agency’s participation in a joint powers authority may not relieve the local education agency of any financial obligation or responsibility in such a way as to shift costs or liability to the state unless the state entity undertaking the obligation is a party to the joint powers agreement and expressly agrees in the agreement to undertake the obligation.
(d) A local educational entity retains ultimate responsibility over its obligations in case of default by a joint powers authority in which it participates.
(Added by Stats. 2000, Ch. 71, Sec. 9. Effective July 5, 2000.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9.3 - THE CALIFORNIA STATE LOTTERY EDUCATION FUND › Section 14600.

14600. (a) The Legislature finds and declares that one purpose of the California State Lottery Act of 1984 (Chapter 12.5 (commencing with Section 8880) of Division 1 of Title 2 of the Government Code) was to provide school districts, county offices of education, and community college districts with additional funds free of state control.
(b) In order to further the purpose identified in subdivision (a), the expenditure of funds received by a school district, county office of education, or community college district pursuant to Section 8880.5 of the Government Code shall not be subject to state control.
(Added by Stats. 1985, Ch. 872, Sec. 1.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9.5 - CALIFORNIA STATE LOTTERY EDUCATION FUND › Section 14700.

14700. Funds allocated to any public educational entity from the California State Lottery Education Fund, pursuant to Section 8880.5 of the Government Code, may be used by that entity at its discretion in conformity with Section 8880.5.
(Added by Stats. 1985, Ch. 1052, Sec. 1.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 9.5 - CALIFORNIA STATE LOTTERY EDUCATION FUND › Section 14701.

14701. The Legislature recognizes that the amount of lottery revenues may fluctuate over time. Therefore, it is the intent of the Legislature that no additional funds be provided in order to offset any decline in lottery revenues.
(Added by Stats. 1985, Ch. 1052, Sec. 1.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15100.

15100. (a) Except as otherwise provided by law, the governing board of any school district or community college district may, when in its judgment it is advisable, and shall, upon a petition of the majority of the qualified electors residing in the school district or community college district, order an election and submit to the electors of the school district or community college district, as applicable, the question whether the bonds of the school district or community college district shall be issued and sold for the purpose of raising money for the following purposes:
(1) The purchasing of school lots.
(2) The building or purchasing of school buildings.
(3) The making of alterations or additions to the school building or buildings other than as may be necessary for current maintenance, operation, or repairs.
(4) The repairing, restoring, or rebuilding of any school building damaged, injured, or destroyed by fire or other public calamity.
(5) The supplying of school buildings and grounds with furniture, equipment, or necessary apparatus of a permanent nature.
(6) The permanent improvement of the school grounds.
(7) The refunding of any outstanding valid indebtedness of the school district or community college district, evidenced by bonds, or of state school building aid loans.
(8) The carrying out of the projects or purposes authorized in Section 17577.
(9) The purchase of schoolbuses the useful life of which is at least 20 years.
(10) The demolition or razing of any school building with the intent to replace it with another school building, whether in the same location or in any other location.
(b) Any one or more of the purposes enumerated in subdivision (a), except that of refunding any outstanding valid indebtedness of the school district or community college district evidenced by bonds, may, by order of the governing board of the school district or community college district, as applicable, that is entered in its minutes, be united and voted upon as one single proposition.
(c) Before the governing board of a school district or the governing board of a community college district may order an election for purposes of this section, it shall obtain reasonable and informed projections of assessed property valuations that take into consideration projections of assessed property valuations made by the county assessor.
(Amended by Stats. 2016, Ch. 129, Sec. 1. (AB 2116) Effective January 1, 2017.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15100.3.

15100.3. (a) Two or more small school districts that have had the issuance of bonds authorized by the voters pursuant to this chapter may form a joint powers authority in accordance with the provisions of Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code for the purpose of issuing or selling those bonds for raising money for the purposes authorized.
(b) A joint powers authority described in subdivision (a) shall be deemed a school district for purposes of this chapter only and may exercise all authority granted to a school district under this chapter under the conditions imposed by this chapter for the issuance and sale of bonds.
(c) Each small school district shall be responsible for its respective voter-approved bonds pursuant to this chapter. A joint powers authority formed pursuant to this section shall serve the purpose of sharing administrative costs associated with the issuance and sale of bonds and shall not otherwise affect the terms of the respective voter-approved bonds.
(d) For purposes of this section, “small school district” means a school district with fewer than 2,501 units of average daily attendance.
(Added by Stats. 2017, Ch. 451, Sec. 1. (AB 1550) Effective January 1, 2018.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15100.5.

15100.5. Except as otherwise provided by law, the governing board of the Peralta Community College District may, when in its judgment it is advisable, order the county superintendent of schools to call an election to be conducted pursuant to this chapter and submit to the electors of the district the question of whether the proceeds of previously authorized but unissued bonds of the district may be used for a purpose or purposes in addition to the purposes for which the previously approved bonds were authorized by the electors.
The governing board may, by order entered into its minutes, call for an election to expand the purposes of prior authorized but unissued bonds either as a single proposition on the ballot or combined with the question of issuing new bonds of the district for any purpose or purposes permitted by law.
If two-thirds of the votes cast on the question of expanding the purposes for which the proceeds of previously authorized but unissued bonds of the district may be used, or the combined question of expanding the purposes for which the proceeds of previously authorized but unissued bonds of the district and issuing newly authorized bonds of the district, are in favor of the proposition, the district may use the proceeds of the previously authorized but unissued bonds for the expanded purposes and may issue newly authorized bonds, as the case may be.
(Repealed and added by Stats. 1997, Ch. 893, Sec. 2. Effective January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15101.

15101. Notwithstanding any other law, an election may not be held pursuant to this chapter within 45 days before a statewide election or within 45 days after a statewide election unless conducted at the same time as the statewide election, subject to Part 3 (commencing with Section 10400) of Division 10 of the Elections Code, or on an established election date pursuant to Section 1000 or 1500 of the Elections Code.
(Amended by Stats. 2006, Ch. 289, Sec. 1. Effective January 1, 2007.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15101.75.

15101.75. (a) This chapter shall apply to bond elections for and the issuance of bonds for school facilities improvement districts created pursuant to Chapter 2 (commencing with Section 15300) to the extent that this chapter does not conflict with Chapter 2. In the event of a conflict, the provisions of Chapter 2 shall supersede the provisions of this chapter, but only to the extent of the conflict.
(b) A bond adopted by the voters pursuant to this part prior to January 1, 2008, shall be governed by this part as it read on December 31, 2007.
(Added by Stats. 2007, Ch. 670, Sec. 1. Effective January 1, 2008.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15102.

15102. The total amount of bonds issued pursuant to this chapter and Chapter 1.5 (commencing with Section 15264) shall not exceed 1.25 percent of the taxable property of the school district or community college district, or the school facilities improvement district, if applicable, as shown by the last equalized assessment of the county or counties in which the district is located. For purposes of this section, the taxable property of a district for any fiscal year shall be calculated to include, but not be limited to, the assessed value of all unitary and operating nonunitary property of the district, which shall be derived by dividing the gross assessed value of the unitary and operating nonunitary property within the district for the 1987–88 fiscal year by the gross assessed value of all unitary and operating nonunitary property within the county in which the district is located for the 1987–88 fiscal year, and multiplying that result by the gross assessed value of all unitary and operating nonunitary property of the county on the last equalized assessment roll.
(Amended by Stats. 2007, Ch. 670, Sec. 2. Effective January 1, 2008.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15103.

15103. Notwithstanding any other provision of law, for the purpose of computing the limit on the amount of bonds which may be issued by a district pursuant to the provisions of this chapter, the taxable property of the district shall be determined upon the basis that the district’s assessed value has not been reduced by the exemption of the assessed value of business inventories in the district or reduced by the homeowner’s property tax exemption.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15105.

15105. For the purpose of the provisions of Sections 15102 and 15106 which require that the valuation as shown on the last equalized assessment roll be modified pursuant to Section 41201 or 84201, the “current year” as used in Section 41201 or 84201 shall be deemed to be the latest fiscal year for which there exists a last equalized county assessment roll as ascertained in accordance with Chapter 3 (commencing with Section 2050) of Part 3 of Division 1 of the Revenue and Taxation Code, and the term “two immediately preceding years” shall be deemed to be the two fiscal years immediately preceding the fiscal year for which the last equalized county assessment roll exists. Whenever in any year it becomes necessary to determine the modification under Sections 15102 and 15106, at a time between the date when the assessment roll for that year becomes the last equalized county assessment roll ascertained under Chapter 3 and the date when the factor for the current year is certified and becomes available, the factor for the current year shall be deemed to be 1.00.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15106.

15106. A unified school district or community college district may issue bonds that, in aggregation with bonds issued pursuant to Section 15270, shall not exceed 2.5 percent of the taxable property of the school district or community college district, or the school facilities improvement district, if applicable, as shown by the last equalized assessment of the county or counties in which the district is located.
In computing the outstanding bonded indebtedness of a unified school district or community college district for all purposes of this section, any outstanding bonds shall be deemed to have been issued for elementary school purposes, high school purposes, and community college purposes, respectively, in the respective amounts that the proceeds of the sale of those outstanding bonds, excluding any premium and accrued interest received on that sale, were or have been allocated by the governing board of the unified school district or community college district to each of those purposes respectively.
(a) For the purposes of the State School Building Aid Law of 1952 (Chapter 6 (commencing with Section 16000)) with respect to applications for apportionments and apportionments filed or made prior to September 15, 1961, and to the repayment thereof, Chapter 4 (commencing with Section 15700), inclusive, only, a unified school district shall be considered to have a bonding capacity in the amount permitted by law for an elementary school district and a bonding capacity in the amount permitted by law for a high school district.
(b) For purposes of this section, the taxable property of a district for a fiscal year shall be calculated to include, but not be limited to, the assessed value of all unitary and operating nonunitary property of the district, which shall be derived by dividing the gross assessed value of the unitary and operating nonunitary property within the district for the 1987–88 fiscal year by the gross assessed value of all unitary and operating nonunitary property within the county in which the district is located for the 1987–88 fiscal year, and multiplying the result by the gross assessed value of all unitary and operating nonunitary property of the county on the last equalized assessment roll. In the event of the unification of two or more school districts or community college districts subsequent to the 1987–88 fiscal year, the assessed value of all unitary and operating nonunitary property of the unified district or community college district shall be deemed to be the total of the assessed value of the taxable property of each of the unifying districts as that assessed value would be determined under Section 15102.
(Amended by Stats. 2007, Ch. 670, Sec. 3. Effective January 1, 2008.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15107.

15107. In computing the limitation of indebtedness of a school district, community college district, or school facilities improvement district of any kind or class up to this time or in the future formed or organized, hereinafter in this section referred to as the “bonding district,” the outstanding indebtedness of any previously existing district all or any part of which forms a component part of the bonding district and the outstanding indebtedness of any district for which any territory that has become a part of the bonding district is liable shall be excluded and shall not be deemed, for the purposes of computing the limitation of indebtedness under Section 15102 or 15106, to constitute outstanding indebtedness of the bonding district, except to the extent that the outstanding indebtedness has been expressly assumed by the bonding district by vote of not less than two-thirds of the electors of the bonding district voting at an election at which the proposition of assuming the indebtedness is voted upon. Nothing contained in this section shall operate to release any property from liability for taxes to pay the principal and interest of indebtedness incurred by any component district or for which any territory that has become a part of the bonding district is liable and in which the taxable property is located at the time of the incurring of the indebtedness. It is the intent of the Legislature to provide in this section a special method of computing the limitation of indebtedness of school districts or community college districts irrespective of liability of the area embraced within the school districts for the payment of any bonded indebtedness. This section does not authorize the issuance of bonds in excess of the limits expressed in Section 15334.5.
(Amended by Stats. 2007, Ch. 670, Sec. 4. Effective January 1, 2008.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15108.

15108. For the purpose of determining the limitation of indebtedness of a school district, community college district, or school facilities improvement district of any kind or class under Section 15102 or 15106, that portion of the bonded indebtedness of the district for which another district or territory in another district is liable shall be excluded and shall not be deemed to constitute outstanding bonded indebtedness of the district.
(Amended by Stats. 2007, Ch. 670, Sec. 5. Effective January 1, 2008.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15109.

15109. Where an elementary school district and a high school district with a combined average daily attendance of 300,000 or more are governed by the same governing board, and the pupils in grades seven and eight in the districts are in attendance at high schools maintained by the high school district, the governing board, by resolution filed with the county auditor, may provide that the bond issuance limitations determined under Section 15102 shall be adjusted by reducing the bond issuance limitation of the elementary school district by 1 percent of its total and by augmenting the bond issuance limitation for the high school district by the amount by which that of the elementary district was reduced.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15110.

15110. An action to determine the validity of bonds and of the ordering of the improvement or acquisition may be brought pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure. In such action, all findings, conclusions and determinations of the legislative body which conducted the proceedings shall be conclusive in the absence of actual fraud.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 1 - Purposes for Authorizing Bonds › Section 15111.

15111. The governing board of each school district or community college district shall, within 30 days after the end of each fiscal year, submit to the county superintendent of schools who has jurisdiction over the school district or community college district a report containing the following information, concerning any election held pursuant to Sections 4152, 15120, 15121, and 16058 for the approval of the issuance of bonds or the assumption of any bonded indebtedness or other indebtedness:
(1) The total amount of the bond issue, bonded indebtedness or other indebtedness involved.
(2) The percentage of registered electors of the district who voted at the election.
(3) The results of the election, with the percentage of votes cast for and against the proposition involved.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 2 - General Provisions for Bond Elections › Section 15120.

15120. (a) An election held for purposes of this chapter shall be conducted as provided in Chapter 3 (commencing with Section 5300) of Part 4, except as otherwise provided in Sections 15100 to 15126, inclusive.
(b) If an election is held for purposes of this chapter in a school district, no other election may be held for purposes of this chapter in that district for a period of 90 days after that election.
(Amended by Stats. 2006, Ch. 289, Sec. 2. Effective January 1, 2007.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 2 - General Provisions for Bond Elections › Section 15121.

15121. Any election called pursuant to Sections 15100 to 15141, inclusive, and Sections 15142 to 15261, inclusive, may be consolidated with any other election pursuant to Part 3 (commencing with Section 10400) of Division 10 of the Elections Code.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 2 - General Provisions for Bond Elections › Section 15122.

15122. The words to appear upon the ballots shall be “Bonds—Yes” and “Bonds—No,” or words of similar import. A brief statement of the proposition, setting forth the amount of the bonds to be voted upon, the maximum rate of interest, and the purposes for which the proceeds of the sale of the bonds are to be used, shall be printed upon the ballot. No defect in the statement other than in the statement of the amount of the bonds to be authorized shall invalidate the bonds election.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 2 - General Provisions for Bond Elections › Section 15122.5.

15122.5. (a) Whenever an election is called on the question of whether bonds of a school district shall be issued and sold for the purposes specified in Section 15100 and the project to be funded by the bonds will require state matching funds for any phase of the project, the sample ballot shall contain a statement, as provided in subdivision (b), advising the voters that the project is subject to the approval of state matching funds and, therefore, passage of the bond measure is not a guarantee that the project will be completed.
(b) The words to appear in the sample ballot in satisfaction of the requirements of subdivision (a) are as follows:
“Approval of Measure ____ does not guarantee that the proposed project or projects in the ____ School District that are the subject of bonds under Measure ____ will be funded beyond the local revenues generated by Measure ____. The school district’s proposal for the project or projects may assume the receipt of matching state funds, which could be subject to appropriation by the Legislature or approval of a statewide bond measure.”
(c) This section does not apply to any election to incur bonded indebtedness pursuant to the Mello-Roos Community Facilities Act of 1982 contained in Chapter 2.5 (commencing with Section 53311) of Division 2 of Title 5 of the Government Code.
(Repealed and added by Stats. 1997, Ch. 893, Sec. 4. Effective January 1, 1998.)
2023 California Code › Education Code - EDC › TITLE 1 - GENERAL EDUCATION CODE PROVISIONS › DIVISION 1 - GENERAL EDUCATION CODE PROVISIONS › PART 10 - SCHOOL BONDS › CHAPTER 1 - Bonds of School Districts and Community College Districts › ARTICLE 2 - General Provisions for Bond Elections › Section 15123.

15123. The form and details of all ballots at school district or community college bond elections shall comply with ballot provisions of this code applicable to governing board member elections with additional requirements as provided for in this chapter.
(Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)