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HomeEducation CodeCh. 4Art. 1§ 15742 County Tax For Withheld School Funds

§ 15742 County Tax For Withheld School Funds

Education Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 15742 County Tax For Withheld School Funds

This law requires a county to add a property tax to replace any school funding that the state withholds from a district.

Key Takeaways

  • •The county must collect a tax to cover money the state withholds from a district.
  • •The tax is applied only to property in the district that lost the money.
  • •The collected tax is paid into the district's general fund.

Example

A school district in a county loses $50,000 of state school money because the Controller withholds it.

The county adds a tax on properties in that district to collect $50,000, and the money is put into the district's general fund.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 15742 County Tax For Withheld School Funds

The board of supervisors of the county, the county superintendent of which has jurisdiction over any district which under this chapter will have moneys withheld by the Controller from the apportionments to be made to it from the State School Fund during any fiscal year, shall annually at the time the board of supervisors makes the levy of taxes for county purposes, levy a tax upon the property in the district sufficient to raise for the district the amount of money to be withheld by the Controller during the fiscal year in which the tax is levied. The tax, when collected, shall be paid into the county treasury of the county, the county superintendent of schools of which has jurisdiction over the district for which the tax was levied, to the credit of the general fund of the district. (Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)

Last verified: January 10, 2026

Key Terms

board of supervisorsControllerState School Fundcounty treasurygeneral fund

Related Statutes

  • § 16724 County Tax Levy For Withheld Funds
  • § 16576 County Tax For Withheld School Funds
  • § 15735 School Loan Repayment Deductions
  • § 15741 State School Fund Deductions
  • § 16090 County Tax For Withheld School Funds

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 15742.
View Official Source