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HomeEducation CodeCh. 8Art. 1§ 16724 County Tax Levy For Withheld Funds

§ 16724 County Tax Levy For Withheld Funds

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

§ 16724 County Tax Levy For Withheld Funds

Key Takeaways

  • •If a school district is having money taken away by the state, the county must collect extra taxes to cover that missing money.
  • •The county adds this tax when they decide on other taxes for the year.
  • •The money from this tax goes into the county's bank and is used only for the school district that needs it.

Example

Imagine a school district didn't follow some state rules, so the state decides to take away $100,000 from their funding.

The county where this school is located must add a special tax to make up for that $100,000. When people in that area pay their taxes, this extra money goes to the county, and the county gives it to the school district to replace the money the state took away.

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

Official Source
View on CA.gov

§ 16724 County Tax Levy For Withheld 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. (Added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)

Last verified: January 23, 2026

Key Terms

board of supervisorsControllerState School Fundcounty treasurygeneral fund

Related Statutes

  • § 15742 County Tax For Withheld School Funds
  • § 16576 County Tax For Withheld School Funds
  • § 16721 Deduction School Apportionment Repayment
  • § 16723 Controller Deduction Notification
  • § 16090 County Tax For Withheld School Funds

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 16724.
View Official Source