CHAPTER 6. Allocation of Property Tax Revenue [95. - 100.96.]

Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3.

§§ 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…