§ 100 Unitary Property Tax Allocation
This law tells counties how to set a tax rate and split the tax money for special kinds of property called unitary and operating nonunitary property.
This law tells counties how to set a tax rate and split the tax money for special kinds of property called unitary and operating nonunitary property.
Starting in the 1995‑96 fiscal year, all property values the county assesses are put into their own county‑wide tax area, and the tax rate used is the total of two rates set elsewhere; the money collected is then split according to rules in other parts of the law.
This law pauses a specific part of the California Constitution (Subparagraph (A) of paragraph (1) of subdivision (a) of Section 25.5, Article XIII) for the 2009‑10 fiscal year.
This law cuts each local agency's property‑tax revenue for the 2009‑10 year by 8 % of what it got in 2008‑09, sends that cut to a special fund, and sets rules for how the cut can be changed or shared.
This law tells how to split the property tax value of a railroad company each year between the local tax areas where the railroad’s land and tracks are located.
This law says any extra property tax money that comes in each year (starting in 1985‑86) must be divided up using the same formula the state uses for regular property taxes that year.
This law says that in Santa Cruz County, if the county and an enterprise district sign a written agreement, the property tax money that would normally go to that district is put into a special fund, and the county can then give that money to either the enterprise district or the county parks and recreation district. The agreement can end on a set date, after which the money goes back to the enterprise district unless the agreement is extended or a new one is made.
This law says that any money splits made by a County of the Eighteenth Class from certain revenue sources for fiscal years up to 1999‑2000 are automatically treated as correct, no matter what other rules say.
This law tells the County Auditor how to split property tax money to special districts each year, with special math for the 1991‑92, 1992‑93 and later years.
This law changes how property tax money is split in San Bernardino County starting in the 1999‑2000 fiscal year: it gives the Victor Valley Economic Development Authority extra money and takes the same amount away from the other areas in the George Air Force Base Project Area, and later the Authority must pay back the extra state aid to schools with interest.