§ 12514 Board Office Location Rules
This law says where a government board can have its office and how they can help pay employees if the office moves. It also says moving costs won't count as extra income for taxes.
A government board decides to move its office to a new city.
The board can help pay employees for moving or extra driving costs. The costs are split equally between the local agencies on the board. If an employee has to drive farther to work, they can get money back for the extra miles, but not more than what the state allows. Moving costs won’t be counted as extra income for taxes.
Total relocation costs / Number of local agencies = Cost per agency
A board has 4 local agencies and total moving costs of $8,000.
Result: $8,000 / 4 = $2,000 per agency
AI-generated — May contain errors. Not legal advice. Always verify source.
§ 12514 Board Office Location Rules
Last verified: January 11, 2026