BILL NUMBER: AB 267	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 20, 2009

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

                        FEBRUARY 11, 2009

   An act to amend Section 50079 of  , to amend and renumber
Section 50079.1 of, and to add Section 50079.3 to,  the
Government Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 267, as amended, 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   school districts, under certain
conditions,   to create an education finance district that
may  impose  ,  within the  education finance 
district  any   ,   a qualified
special  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) 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  or education finance 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.
   (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.  
   (2) "Education finance district" means an entity created pursuant
to Section 50079.3. 
   SEC. 2.    Section 50079.1 of the  
Government Code   is amended and renumbered to read: 
    50079.1.   50079.4.   A community
college district may impose a special tax pursuant to Article 3.5
(commencing with Section 50075). The special taxes shall be applied
uniformly to all taxpayers or real property within the district,
except that unimproved property may be taxed at a lower rate than
improved property.
   SEC. 3.   Section 50079.3 is added to the  
Government Code   , to read:  
   50079.3.  (a) (1) Three or more contiguous school districts
located wholly or partially within the same county may establish an
education finance district if the governing body of each school
district that wants to create the education finance district does
both of the following:
   (A) Adopts a resolution to participate in the education finance
district.
   (B) Enters into a mutual agreement with the other school districts
participating in the education finance district regarding the
division and expenditure of the revenue raised by a qualified special
tax.
   (2) A school district with a population of pupils 70 percent or
greater from "lower income households," as defined by Section 50079.5
of the Health and Safety Code, or "very low income households," as
defined by Section 50105 of the Health and Safety Code, shall not be
denied participation in an education finance district by school
districts subject to subdivision (a), if the school district can
otherwise meet the requirements for participation.
   (b) Two school districts located within a county containing only
those two school districts may establish an education finance
district if the governing body of each school district does both of
the following:
   (1) Adopts a resolution to participate in the education finance
district.
   (2) Enters into a mutual agreement with the other school district
to participate in the education finance district regarding the
division and expenditure of the revenue raised by a qualified special
tax.
   (c) If a county does not contain more than one school district,
that school district may form an education finance district with two
or more contiguous school districts in adjoining counties if the
governing body of each school district that wants to create the
education finance district does both of the following:
   (1) Adopts a resolution to participate in the education finance
district.
   (2) Enters into a mutual agreement with the other school districts
to participate in the education finance district regarding the
division and expenditure of the revenue raised by a qualified special
tax.