BlackletterCalifornia law

PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]

Part 0.5 added by Stats. 1979, Ch. 242.

§§ 50–100.96 · 178 sections

  1. CHAPTER 1. Base Year Values §§ 50–53 · 5 sections
    • § 50 For purposes of base year values as determined by Section 110.1, values determined for property which is purchased or changes ownership after the 1975 lien…
    • § 51 (a) For purposes of subdivision (b) of Section 2 of Article XIIIA of the California Constitution, for each lien date after the lien date in which the base year…
    • § 51.5 (a) Notwithstanding any other provision of the law, any error or omission in the determination of a base year value pursuant to paragraph (2) of subdivision…
    • § 52 (a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California…
    • § 53 (a) Except as provided in subdivision (b), the initial base year value for fruit and nut trees and grapevines subject to exemption pursuant to subdivision (i)…
  2. CHAPTER 2. Change in Ownership and Purchase §§ 60–69.6 · 23 sections
    • § 60 A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially…
    • § 61 Except as otherwise provided in Section 62, change in ownership, as defined in Section 60, includes, but is not limited to: (a) The creation, renewal,…
    • § 62 Change in ownership shall not include: (a) (1) Any transfer between coowners that results in a change in the method of holding title to the real property…
    • § 62.1 (a) Change in ownership shall not include the following: (1) Any transfer, on or after January 1, 1985, of a mobilehome park to a nonprofit corporation, stock…
    • § 62.2 (a) (1) Subject to paragraph (2), change in ownership shall not include any transfer on or after January 1, 1989, of a mobilehome park to a nonprofit…
    • § 62.3 (a) Notwithstanding any other provision in this chapter, a change in ownership shall not include a transfer of a cotenancy interest in real property from one…
    • § 62.5 (a) Notwithstanding any provision of this chapter, a change in ownership shall not include a transfer of a floating home marina to a nonprofit corporation,…
    • § 62.11 Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil Procedure,…
    • § 63 Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to: (a)…
    • § 63.1 (a) Notwithstanding any other provision of this chapter, a change in ownership shall not include the following purchases or transfers for which a claim is…
    • § 63.2 (a) Notwithstanding any provision of this chapter, beginning on and after February 16, 2021, a change in ownership shall not include, in whole or in part, any…
    • § 64 (a) Except as provided in subdivision (i) of Section 61 and subdivisions (c) and (d) of this section, the purchase or transfer of ownership interests in legal…
    • § 64.1 (a) (1) Notwithstanding paragraph (1) of subdivision (c) of Section 64, in the case of a legal entity that owns an active solar energy system pursuant to a…
    • § 65 (a) The creation, transfer, or termination of any joint tenancy is a change in ownership except as provided in this section, Section 62, and Section 63. Upon a…
    • § 65.1 (a) Except for a joint tenancy interest described in subdivision (f) of Section 62, when an interest in a portion of real property is purchased or changes…
    • § 66 Change in ownership does not include any of the following: (a) The creation, vesting, transfer, distribution, or termination of a participant’s or…
    • § 67 “Purchased” or “purchase” means a change in ownership for consideration.
    • § 68 (a) For purposes of Section 2 of Article XIIIA of the Constitution, the term “change in ownership” shall not include the acquisition of real property as a…
    • § 69 (a) Notwithstanding any other law, pursuant to Section 2 of Article XIIIA of the Constitution, the base year value of property that is substantially damaged or…
    • § 69.3 (a) (1) Notwithstanding any other law, pursuant to the authority of paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of the California…
    • § 69.4 (a) (1) Notwithstanding any other provision of law, pursuant to the authority of subdivision (i) of Section 2 of Article XIIIA of the California Constitution,…
    • § 69.5 (a) (1) Notwithstanding any other provision of law, pursuant to subdivision (a) of Section 2 of Article XIIIA of the California Constitution, any person over…
    • § 69.6 Notwithstanding any other law, on and after April 1, 2021, the following shall apply: (a) Pursuant to subdivision (b) of Section 2.1 of Article XIIIA of the…
  3. CHAPTER 3. New Construction §§ 70–74.8 · 11 sections
    • § 70 (a) “Newly constructed” and “new construction” means: (1) Any addition to real property, whether land or improvements, including fixtures, since the last lien…
    • § 70.5 (a) Notwithstanding Section 70, and pursuant to Section 2 of Article XIIIA of the California Constitution, the base year value of property that is…
    • § 71 The assessor shall determine the new base year value for the portion of any taxable real property which has been newly constructed. The base year value of the…
    • § 72 (a) A copy of any building permit issued by any city, county, city and county, or any entity authorized to issue a building permit shall be transmitted by each…
    • § 73 (a) Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIIIA of the California…
    • § 74 (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the Constitution, “newly constructed” does not include the construction or installation…
    • § 74.3 (a) For purposes of subdivision (a) of Section 2 of Article XIIIA of the California Constitution, “newly constructed” does not include the construction,…
    • § 74.5 (a) For purposes of subdivision (a) of Section 2 of Article XIIIA of the California Constitution, “newly constructed” and “new construction” does not include…
    • § 74.6 (a) For purposes of paragraph (4) of subdivision (c) of Section 2 of Article XIIIA of the California Constitution, “newly constructed” and “new construction”…
    • § 74.7 (a) For purposes of subparagraph (B) of paragraph (1) of subdivision (i) of Section 2 of Article XIIIA of the California Constitution, “new construction” does…
    • § 74.8 (a) “Newly constructed” and “new construction” do not include the construction or addition of a rain water capture system. (b) For purposes of this section,…
  4. CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date §§ 75–75.80 · 40 sections
    1. ARTICLE 1. Definitions and General Provisions §§ 75–75.9 · 10 sections
      • § 75 It is the intent of the Legislature in enacting this chapter to fully implement Article XIIIA of the California Constitution and to promote increased equity…
      • § 75.1 Except where the context or the specific provisions of this chapter otherwise require, all of the following apply: (a) The definitions in this article govern…
      • § 75.2 “Current roll” means the roll for the fiscal year during which the change in ownership occurs or the new construction is completed.
      • § 75.3 “The roll being prepared” means the roll for the fiscal year following the fiscal year in which the change in ownership occurs or the new construction is…
      • § 75.4 “Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1…
      • § 75.5 “Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:…
      • § 75.6 “Fiscal year” means a fiscal year beginning July 1 and ending June 30.
      • § 75.7 “Supplemental roll” means the roll prepared or amended in accordance with the provisions of this chapter and containing properties which have changed ownership…
      • § 75.8 “New base year value” means the full cash value of property on the date it changes ownership or of new construction on the date it is completed.
      • § 75.9 “Taxable value” means the base year full value adjusted for any given lien date as required by law or the full cash value for the same date, whichever is less.…
    2. ARTICLE 2. Assessments on the Supplemental Roll §§ 75.10–75.15 · 6 sections
      • § 75.10 (a) Commencing with the 1983–84 assessment year and each assessment year thereafter, whenever a change in ownership occurs or new construction resulting from…
      • § 75.11 (a) If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two supplemental…
      • § 75.12 (a) For the purposes of this chapter, new construction shall be deemed completed on the earliest of the following dates: (1) (A) The date upon which the new…
      • § 75.13 Any supplemental assessment shall not be deemed to be an escaped assessment subject to Section 4837.5.
      • § 75.14 A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIIIA of the…
      • § 75.15 (a) For fixtures, other than fixtures that are included in a change in ownership or that are included in a structure and are assessed at the completion of the…
    3. ARTICLE 2.5. Application of Inflation Rate § 75.18 · 1 section
      • § 75.18 On and after July 1, 1997, if the actual date of the most recent change in ownership or completion of new construction entered on the supplemental roll occurs…
    4. ARTICLE 3. Exemptions §§ 75.20–75.24 · 4 sections
      • § 75.20 A supplemental assessment pursuant to this chapter shall not affect an exemption which had been granted the property for either the current roll or the roll…
      • § 75.21 (a) Exemptions shall be applied to the amount of the supplemental assessment, provided that the property is not receiving any other exemption on either the…
      • § 75.22 A property shall be eligible for exemption from the supplemental assessment if the person claiming the exemption meets the qualifications for the exemption…
      • § 75.24 (a) Notwithstanding Section 75.22, a property shall be eligible for exemption from the supplemental assessment if the organization claiming the exemption is a…
    5. ARTICLE 4. Notice of Assessment §§ 75.31–75.32 · 2 sections
      • § 75.31 (a) Whenever the assessor has determined a new base year value as provided in Section 75.10, the assessor shall send a notice to the assessee showing the…
      • § 75.32 The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any taxes levied…
    6. ARTICLE 5. Transmittal of Supplemental Assessments to the Auditor §§ 75.40–75.43 · 4 sections
      • § 75.40 When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the…
      • § 75.41 (a) The auditor shall apply the current year’s tax rate, as defined in Section 75.4, to the supplemental assessment or assessments, computing the amount of…
      • § 75.42 The information transmitted to the auditor by the assessor, together with the extended taxes due, or extension of the refund, shall be enrolled on the…
      • § 75.43 (a) If a refund is due the assessee, the auditor shall make the refund within 90 days of the date of enrollment of the negative assessment on the supplemental…
    7. ARTICLE 6. Collection of Supplemental Taxes §§ 75.50–75.55 · 6 sections
      • § 75.50 The auditor shall transmit supplemental assessments entered on the supplemental roll to the tax collector for preparation of supplemental tax bills, and charge…
      • § 75.51 The tax collector shall mail or electronically transmit a supplemental tax bill to the assessee, including the following information either on the bill or in a…
      • § 75.52 (a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows: (1) If the bill is mailed within the months of July…
      • § 75.53 If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the notice of impending default for…
      • § 75.54 (a) Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new construction unless by…
      • § 75.55 (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to be billed is…
    8. ARTICLE 6.5. Reimbursement for County Costs §§ 75.60–75.66 · 3 sections
      • § 75.60 (a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method identifying…
      • § 75.65 (a) There is hereby appropriated from the General Fund to the Supplemental Roll Administrative Cost Fund (hereafter referred to as “the fund”), which is hereby…
      • § 75.66 It is the intent of the Legislature that no further appropriation shall be made, other than that provided by Section 75.65, and no reimbursement is required by…
    9. ARTICLE 7. Disposition of Revenues §§ 75.70–75.72 · 3 sections
      • § 75.70 (a) Notwithstanding any other law, for the 1983–84 fiscal year, each county auditor shall allocate to all elementary, high school, and unified school districts…
      • § 75.71 Notwithstanding any other provision of law, the amounts allocated pursuant to this chapter to a special district, other than a special district governed by a…
      • § 75.72 Any penalties, costs, or other charges resulting from delinquency of supplemental taxes shall be distributed pursuant to Part 8 (commencing with Section 4651).
    10. ARTICLE 8. Effective Date § 75.80 · 1 section
      • § 75.80 This chapter shall apply to changes in ownership occurring, and new construction completed, on or after July 1, 1983.
  5. CHAPTER 4. Assessment Appeals §§ 80–82 · 3 sections
    • § 80 (a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period for that year…
    • § 81 Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to Chapter 1…
    • § 82 An application for reduction in the value of new construction that is in progress on the lien date on the current roll may be filed during the regular filing…
  6. CHAPTER 5. Taxpayer Reporting § 90 · 1 section
    • § 90 Assessees shall report change in ownership information to the assessor as provided in Article 2.5 (commencing with Section 480) of Chapter 3 of Part 2.
  7. CHAPTER 5.5. Property Tax Rates § 93 · 1 section
    • § 93 (a) Notwithstanding any other provision of law, except as provided in subdivisions (b) and (c), no local agency, school district, county superintendent of…
  8. CHAPTER 6. Allocation of Property Tax Revenue §§ 95–100.96 · 94 sections
    1. ARTICLE 1. Definitions and Administration §§ 95–95.60 · 9 sections
      • § 95 For purposes of this chapter: (a) “Local agency” means a city, county, and special district. (b) (1) (A) “Jurisdiction” means a local agency, school district,…
      • § 95.2 (a) (1) Notwithstanding any other provision of law, for the 1990–91 fiscal year, for the purposes of the computations required by Section 96.1 or its…
      • § 95.3 (a) Notwithstanding any other provision of law, for the 1990–91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the amounts…
      • § 95.31 (a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the board of…
      • § 95.35 (a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of…
      • § 95.4 Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include the amount of any costs incurred by the county auditor…
      • § 95.5 (a) The Legislature finds and declares all of the following: (1) In recognition of the fact that over 50 percent of annual property tax revenues accrue to K–14…
      • § 95.50 (a) The Legislature finds and declares that the state and local governments benefit when county assessors are able to fairly, accurately, and expeditiously…
      • § 95.60 (a) It is the intent of the Legislature in enacting this section to assist county assessors in performing property assessments with technology investments. (b)…
    2. ARTICLE 2. Basic Revenue Allocations §§ 96–96.81 · 24 sections
      • § 96 For the 1979–80 fiscal year only, property tax revenues shall be apportioned to each jurisdiction pursuant to this section and Section 96.2 or their…
      • § 96.1 (a) Except as otherwise provided in Article 3 (commencing with Section 97), and in Article 4 (commencing with Section 98), for the 1980–81 fiscal year and each…
      • § 96.11 Notwithstanding any other provision of this article, for purposes of property tax revenue allocations, the county auditor of a county for which a negative sum…
      • § 96.15 (a) Notwithstanding any other provision of this chapter, in the event a qualifying city as defined in subdivision (d) of Section 98 or subdivision (f) of…
      • § 96.16 (a) Notwithstanding any other provisions of this chapter, in the County of Orange, for the 1996–97 fiscal year, the amount of property tax revenue deemed…
      • § 96.165 (a) Notwithstanding any other provision of this chapter, for each fiscal year for which this section is operative, the auditor for a county of the second class…
      • § 96.18 (a) (1) Notwithstanding any other provision of this chapter, the Auditor for the County of San Diego shall, in allocating ad valorem property tax revenues in…
      • § 96.19 Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Riverside for…
      • § 96.2 Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year: (a) The amount of property tax…
      • § 96.21 (a) Notwithstanding any other provision of this chapter, in the County of Solano, the apportionment of property tax revenues made pursuant to Section 96.2 or…
      • § 96.22 (a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the apportionment of property tax revenues made pursuant to…
      • § 96.23 (a) Notwithstanding any other provision of this chapter, in the County of Nevada, the apportionment of property tax revenues made pursuant to Section 96.2 or…
      • § 96.24 Notwithstanding any other law, the property tax apportionment factors applied in allocating property tax revenues in the County of San Benito for each fiscal…
      • § 96.25 Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Plumas for each…
      • § 96.27 Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Clara for…
      • § 96.3 (a) For the 1983–84 and 1984–85 fiscal years, no local agency shall impose a property tax rate pursuant to subdivision (a) of Section 93 for other than bonded…
      • § 96.31 (a) For the 1985–86 fiscal year and each fiscal year thereafter, a jurisdiction shall not impose a property tax rate pursuant to subdivision (a) of Section 93,…
      • § 96.4 (a) Notwithstanding any other provision of this part or Part 8 (commencing with Section 4651) of Division 1, when all loans, advances, or indebtedness incurred…
      • § 96.5 The difference between the total amount of property tax revenue computed each year using the equalized assessment roll and the sum of the amounts allocated…
      • § 96.52 Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara…
      • § 96.6 (a) Notwithstanding any other provision of law, for the purposes of this chapter, the apportionment of property tax revenues required by Article 1 (commencing…
      • § 96.7 In the case of any county taking over the responsibilities of an independent local health special district created pursuant to Chapter 6 (commencing with…
      • § 96.8 (a) On or before August 1, 1982, and on or before August 1 of each year thereafter, any jurisdiction may request that the amount computed for it pursuant to…
      • § 96.81 Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in a county for which a…
    3. ARTICLE 3. Revenue Allocation Shifts for Education §§ 97–97.81 · 35 sections
      • § 97 (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor…
      • § 97.1 (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor…
      • § 97.2 Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section…
      • § 97.21 For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services…
      • § 97.22 For the purposes of paragraph (1) of subdivision (c) of Section 97.2, “multicounty district” includes District 2 of the Alameda Contra Costa Transit District.…
      • § 97.23 (a) Notwithstanding Section 97.2 or any successor to that section, the Chino Basin Municipal Water District may maintain a stream of property tax revenue as…
      • § 97.3 Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section,…
      • § 97.31 (a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993–94 fiscal year, the amount of the transfer to the Educational Revenue…
      • § 97.313 (a) Notwithstanding any other provision of this chapter, for the 1995–96 fiscal year only, the auditor of any qualified county shall, upon being directed by…
      • § 97.32 Notwithstanding Section 97.3, a special district does not include, for purposes of the reductions required by that section, a memorial district formed pursuant…
      • § 97.33 (a) Notwithstanding any other provision of this chapter, for the 1993–94 fiscal year, the amounts of property tax revenue that are required to be shifted…
      • § 97.34 (a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulting from the application of subdivision (c) of Section 97.2…
      • § 97.35 Notwithstanding Section 97.3, the amount of property tax revenues of a community service district that is subject to reduction pursuant to that section shall…
      • § 97.36 (a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect to a…
      • § 97.361 Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in that county’s…
      • § 97.37 (a) Notwithstanding any other provision of this chapter, for the 1994–95 fiscal year and each fiscal year thereafter, the amount of property tax revenue deemed…
      • § 97.38 Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.3 , for the County of Marin , commencing with the 1993–94 fiscal year,…
      • § 97.39 (a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the County of Santa…
      • § 97.4 (a) Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in implementing the changes in allocations of property tax revenues required…
      • § 97.401 Commencing February 1, 2012, the county auditor shall make the calculations required by Section 97.4 based on the amount deposited on behalf of each former…
      • § 97.41 (a) (1) Notwithstanding any other provision of this article, commencing with the 1995–96 fiscal year, the auditor shall allocate property tax revenue to a…
      • § 97.44 (a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencing with ad valorem property tax revenue allocations for the…
      • § 97.45 Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the amount deposited in the Educational Revenue Augmentation Fund pursuant…
      • § 97.46 Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation Fund…
      • § 97.68 Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocations for each fiscal year during the fiscal adjustment period,…
      • § 97.69 (a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use Tax Compensation Fund under Section 97.68 or a Vehicle…
      • § 97.70 Notwithstanding any other law, for the 2004–05 fiscal year and for each fiscal year thereafter, all of the following apply: (a) (1) (A) The auditor shall…
      • § 97.71 Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply: (a) (1) The total amount of revenue…
      • § 97.72 Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply: (a) (1) (A) (i) Except as otherwise…
      • § 97.73 Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) The total amount of ad…
      • § 97.75 Notwithstanding any other provision of law, for the 2004–05 and 2005–06 fiscal years, a county shall not impose a fee, charge, or other levy on a city, nor…
      • § 97.76 (a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fee adjustment amount, as defined in Section 97.70, for the…
      • § 97.77 An enterprise special district and a nonenterprise special district shall not pledge, on or after July 1, 2004, and before June 30, 2006, through a bond…
      • § 97.78 (a) (1) Notwithstanding any other law, for the 2007–08 fiscal year, the total amount of ad valorem property tax revenue deemed allocated by the Fresno County…
      • § 97.81 (a) Notwithstanding any other provision of law, for the 2011–12 fiscal year and for each fiscal year thereafter, the auditor of a qualified county shall do…
    4. ARTICLE 4. Tax Equity Allocations for Certain Cities §§ 98–98.2 · 6 sections
      • § 98 (a) In each county, other than the County of Ventura, having within its boundaries a qualifying city, the computations made pursuant to Section 96.1 or its…
      • § 98.01 (a) An independent qualifying city shall receive a distribution of the following percentages of the TEA formula, as computed in subdivision (c) of Section 98,…
      • § 98.02 (a) In the County of Ventura, the computations made pursuant to Section 96.1 or its predecessor section, for the 1989–90 fiscal year and each fiscal year…
      • § 98.03 For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that section shall not include the City of Foster City.
      • § 98.1 (a) In the County of Orange, the computations made pursuant to Section 96.1 or its predecessor section, for the 1984–85 fiscal year only, shall be modified as…
      • § 98.2 For the 2011–12 fiscal year, and each fiscal year thereafter, the computations provided for in Sections 98 and 98.1 shall be performed in a manner which…
    5. ARTICLE 5. Jurisdictional Changes and Negotiated Transfers §§ 99–99.3 · 7 sections
      • § 99 (a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdictional change, other than a city incorporation, city…
      • § 99.01 (a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a special district providing one or more services to an area…
      • § 99.02 (a) For the purposes of the computations required by this chapter for the 1985–86 fiscal year and fiscal years thereafter, in the case of any transfer of…
      • § 99.03 (a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98, providing its own fire…
      • § 99.1 (a) For the purposes of the computations required by this chapter for the 1986–87 fiscal year and fiscal years thereafter, in the case of any transfer of…
      • § 99.2 No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of the Revenue and Taxation Code shall be construed, except as…
      • § 99.3 (a) The plan for financing services that is included with a resolution of application for change of organization or reorganization filed by a local agency…
    6. ARTICLE 6. Miscellaneous Provisions §§ 100–100.96 · 13 sections
      • § 100 Notwithstanding any other provision of law, commencing with the 1988–89 fiscal year, property tax assessed value attributable to unitary and operating…
      • § 100.01 Commencing with the 1995–96 fiscal year, the aggregate assessed value of all county-assessed property rights or interests as described in Section 401.8 shall…
      • § 100.05 Subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5 of Article XIII of the California Constitution is hereby suspended for the 2009–10 fiscal…
      • § 100.06 (a) In accordance with the suspension under Section 100.05 of the Revenue and Taxation Code of subparagraph (A) of paragraph (1) of subdivision (a) of Section…
      • § 100.11 (a) Notwithstanding any other law, for the 2007–08 fiscal year and for each fiscal year thereafter, property tax assessed value attributable to unitary…
      • § 100.2 Supplemental property tax revenues for 1985–86 and each year thereafter, generated by Sections 75 to 75.80, inclusive, shall be apportioned using the property…
      • § 100.3 Notwithstanding any other provision of this chapter, in the County of Santa Cruz, the auditor shall, for the 1993–94 fiscal year only, deposit those property… see note
      • § 100.4 Notwithstanding any other provision of law, the allocations and apportionments made in a County of the Eighteenth Class of revenues generated by Sections 75 to…
      • § 100.6 (a) For the 1989–90 and 1990–91 fiscal years, property tax revenue shall be allocated by the Sacramento County Auditor to special districts, as defined in…
      • § 100.7 Notwithstanding any other law, commencing with the 1999–2000 fiscal year, the apportionment of property tax revenues in the County of San Bernardino shall be…
      • § 100.9 (a) Notwithstanding any other provision of law and except as provided in subdivision (b), for the 2003–04 fiscal year and each fiscal year thereafter, all of…
      • § 100.95 (a) Notwithstanding any other law, for the 2007–08 fiscal year and each fiscal year thereafter, all of the following apply: (1) The property tax assessed value…
      • § 100.96 (a) Notwithstanding any other law, for the 2011–12 fiscal year and each fiscal year thereafter, all of the following shall apply: (1) The revenue from the…