CHAPTER 2. Local Taxation by School Districts and Community College Districts

Chapter 2 enacted by Stats. 1976, Ch. 1010.

§§ 14220–14401.1 · 9 sections

1. ARTICLE 2. Taxes on School Districts Located in Two or More Counties §§ 14220–14226 · 7 sections

   • § 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…
   • § 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…
   • § 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…
   • § 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…
   • § 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.
   • § 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…
   • § 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…
2. ARTICLE 3. Disputed Revenues of School Districts §§ 14240–14401.1 · 2 sections

   • § 14240 The county auditor may impound the disputed revenues of school district or community college district taxes, upon secured or unsecured property, levied and…
   • § 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…