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HomeEducation CodeCh. 6Art. 1§ 19105 Library Tax Notice Timing

§ 19105 Library Tax Notice Timing

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

§ 19105 Library Tax Notice Timing

Key Takeaways

  • •If a city or library district gives notice after January 1st, they have to pay library taxes for the next year.
  • •The notice doesn't start working until the year after that.
  • •Library services will be provided in the year the taxes are paid.

Example

A city sends a notice on February 1st, 2023, saying they want library services.

The city will have to pay library taxes for 2024, and library services will start in 2024.

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

Official Source
View on CA.gov

§ 19105 Library Tax Notice Timing

If the notice is given after January 1st of any year, the property situated in the city or library district shall be liable to taxes for county free library purposes during the immediately succeeding year, and the notice shall not be effective until the next succeeding year, and library service shall be rendered in the city or library district during the year for which taxes are levied for library purposes in the city or library district. (Enacted by Stats. 1976, Ch. 1010.)

Last verified: January 23, 2026

Key Terms

noticeJanuary 1stcounty free library purposeslibrary service

Related Statutes

  • § 19102 County Action Notice Requirements
  • § 10500 School Data Processing Centers
  • § 10501 Regional Education Data Centers
  • § 10502 School District Data Services
  • § 10503 Regional Education Data Processing

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 19105.
View Official Source