BILL NUMBER: AB 267	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Torlakson
   (Principal coauthor: Assembly Member Huffman)

                        FEBRUARY 11, 2009

   An act to amend Section 50079 of the Government Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 267, as introduced, Torlakson. Education finance districts:
taxes.
   Existing law allows any school district to impose qualified
special taxes, as defined, within the district pursuant to specified
procedures.
   This bill would authorize an education finance district, as
defined, to impose within the district any tax that may be imposed by
any charter city pursuant to specified procedures.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 50079 of the Government Code is amended to
read:
   50079.  (a) Subject to Section 4 of Article XIII A of the
California Constitution, any school district  or education
finance district  may impose qualified special taxes within the
district pursuant to the procedures established in Article 3.5
(commencing with Section 50075) and any other applicable procedures
provided by law.
   (b)  (1)     As used in
this section, " qualified   For  purposes of
this section: 
    (1)     (A)    
"Qualified  special taxes" means special taxes that apply
uniformly to all taxpayers or all real property within the school
district, except that "qualified special taxes" may include taxes
that provide for an exemption from those taxes for taxpayers 65 years
of age or older or for persons receiving Supplemental Security
Income for a disability, regardless of age. 
   (2) 
    (B)  "Qualified special taxes" do not include special
taxes imposed on a particular class of property or taxpayers. 
   (2) "Education finance district" means three or more contiguous
school districts located wholly or partially within the same county,
or two school districts within a county containing only two school
districts, or one school district within a county containing only one
school district, and where the governing body of each school
district shall adopt a resolution by majority vote stating both of
the following:  
   (A) Its willingness to participate in the district for purposes of
imposing a special tax.  
   (B) Mutual agreement with all other school districts participating
in the education finance district on the division and expenditure of
revenues raised by the tax.