CHAPTER 1. Budget and Tax Levy [29000. - 29144.]

Chapter 1 repealed and added by Stats. 1963, Ch. 1209.

§§ 29000–29144 · 57 sections

1. ARTICLE 1. General §§ 29000–29009 · 9 sections

   • § 29000 This chapter shall be known, and may be cited, as the County Budget Act. Unless the context otherwise requires or provides, the general provisions set forth in…
   • § 29001 Except as otherwise defined in this section, the meaning of terms used in this chapter shall be as defined in the Accounting Standards and Procedures for…
   • § 29002 This chapter shall apply to counties, dependent special districts, and other agencies whose affairs and finances are under the supervision and control of the…
   • § 29003 Except as otherwise specifically provided by law, a majority vote of the total membership of the board is required for the board to take action pursuant to…
   • § 29005 (a) The Controller shall promulgate such rules, regulations, and classifications as are deemed necessary and commensurate with the accounting procedures for…
   • § 29006 For the adopted budget, the various forms, as prescribed by the Controller pursuant to Section 29005, shall provide for the presentation of data and…
   • § 29007 There shall be a schedule in or supporting the adopted budget document or separate ordinance or resolution, setting forth for each budget unit the following…
   • § 29008 At a minimum, within the object of capital assets, the budget amounts for the following shall be reported, as specified: (a) Land shall be reported in total…
   • § 29009 In the recommended, adopted, and final budgets the funding sources shall equal the financing uses.
2. ARTICLE 2. Budget Request §§ 29040–29045 · 5 sections

   • § 29040 On or before June 10 of each year, each official in charge of any budget unit shall provide the administrative officer or the auditor, as the board directs, an…
   • § 29042 The requests shall be submitted as prescribed by the administrative officer or the auditor, as designated by the board.
   • § 29043 The auditor shall provide the estimates for bonded debt service requirements. The auditor shall also provide or furnish to the responsible authority, as…
   • § 29044 The auditor shall provide to the administrative officer or such other official as the board directs, any financial statements, data, or recommendations, if…
   • § 29045 In the absence or disability, or failure of any official or person required to submit budget requests, they shall be submitted by the acting official in charge…
3. ARTICLE 3. Recommended Budget §§ 29060–29065 · 6 sections

   • § 29060 The administrative officer or auditor, as designated by the board, shall compile the budget requests.
   • § 29061 The board shall designate either the administrative officer or auditor to review the budget requests and prepare a recommended budget. Any differences may be…
   • § 29062 The recommended budget shall be submitted to the board by the administrative officer or auditor, as designated by the board, on or before June 30 of each year,…
   • § 29063 Upon receipt of the recommended budget, the board shall consider it and, on or before June 30 of each year, at such time as it directs, shall make any…
   • § 29064 (a) Except as provided in subdivision (c), on or before June 30 of each year the board, by formal action, shall approve the recommended budget, including the…
   • § 29065 On or before September 8 of each year, as the board directs, the recommended budget shall be made available to the public.
4. ARTICLE 4. Adopted Budget §§ 29080–29093 · 12 sections

   • § 29080 On or before September 8 of each year, the board shall publish a notice in a newspaper of general circulation stating that: (a) The recommended budget…
   • § 29081 The hearing may be continued from day to day until concluded, but not to exceed a total of 14 calendar days.
   • § 29082 (a) At the hearing, the board of supervisors shall hear any official who wishes to be heard regarding the recommended budget for his or her budget unit. (b) At…
   • § 29083 (a) The auditor, or a deputy designated by the auditor, shall attend the public hearing on the recommended budget, and shall furnish the board with any…
   • § 29084 The budget may contain an appropriation or appropriations for contingencies in such amounts as the board deems sufficient.
   • § 29085 The budget for each fund may contain nonspendable, restricted, committed, or assigned fund balance classifications in such amounts as the board deems…
   • § 29086 Except in cases of a legally declared emergency, as defined in Section 29127, the general reserve may only be established, canceled, increased, or decreased at…
   • § 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…
   • § 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…
   • § 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…
   • § 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…
   • § 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…
5. ARTICLE 5. Tax Levy §§ 29100–29109 · 9 sections

   • § 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…
   • § 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…
   • § 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…
   • § 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…
   • § 29103 It shall be the responsibility of the auditor to calculate the several tax rates for the board’s action thereon.
   • § 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…
   • § 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.
   • § 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…
   • § 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…
6. ARTICLE 6. Appropriations and Transfers §§ 29120–29130 · 11 sections

   • § 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…
   • § 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…
   • § 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,…
   • § 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…
   • § 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:…
   • § 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…
   • § 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…
   • § 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…
   • § 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…
   • § 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.
   • § 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…
7. ARTICLE 7. Miscellaneous §§ 29141–29144 · 5 sections

   • § 29141 The adopted budget shall include a schedule showing the managerial budget of each service activity financed by a proprietary fund established pursuant to…
   • § 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…
   • § 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…
   • § 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…
   • § 29144 All commitments covered by the restricted, committed, or assigned fund balance encumbrances account at fiscal yearend are appropriated for the succeeding…