§ 43052 School District Special Tax Reporting

Education Code·California

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Key Takeaways

•Schools that get special taxes must keep that money separate from other money.
•Every year, they must make a report showing how much money is left and what they bought or built with it.
•The report must be ready by September 1st each year.

Example

A school gets extra money from taxes to build a new playground.

The school must keep that playground money in a separate account. At the end of the year, they have to write a report saying how much money is left and what they built with it. This report must be done by September 1st.

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Official Source

View on CA.gov

§ 43052 School District Special Tax Reporting

Each governing board of a school district that receives the proceeds of special taxes pursuant to this chapter shall maintain a separate account for any such taxes paid and shall adopt a report, at the end of each fiscal year, showing the balance of such account, the school sites purchased during the previous fiscal year, and the facilities purchased or constructed during the previous fiscal year. Such report shall be adopted by September 1 of each year. (Added by Stats. 1980, Ch. 489, Sec. 1. Effective July 13, 1980.)

Last verified: January 23, 2026

Key Terms

governing board special taxes separate account annual report school sites facilities

References

Official text at leginfo.legislature.ca.gov
California Legislature. Education Code. Section 43052.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References