BILL NUMBER: AB 504	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JULY 6, 2011
	AMENDED IN SENATE  JUNE 21, 2011
	AMENDED IN ASSEMBLY  MAY 10, 2011
	AMENDED IN ASSEMBLY  APRIL 14, 2011

INTRODUCED BY   Assembly Member Williams

                        FEBRUARY 15, 2011

   An act to amend Section 35560 of the Education Code, and to add
Sections 50079.2 and 50079.3 to the Government Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 504, as amended, Williams. School districts: County of Santa
Barbara: special taxes.
   Existing law requires, when a school district is reorganized and
when the allocation of funds, property, and obligations are not fixed
by terms, conditions, or recommendations as provided by law, the
funds, property, and obligations of a former district to be allocated
in a specified manner. Existing law authorizes any school district
to impose qualified special taxes, as defined, within the school
district pursuant to specified procedures.
   This bill would, when any school district in the County of Santa
Barbara is in any manner merged with one or more school districts so
as to form a single district, as specified, authorize the district so
formed to continue to impose any qualified special taxes imposed in
any former district, as defined, provided that specified conditions
are met. This bill would also authorize the Santa Barbara Unified
School District to impose a special tax  that is a parcel tax
 within boundaries of the former Santa Barbara Elementary
School District, provided that specified conditions are met  and
that certain procedures are complied with  .
   This bill would make legislative findings and declarations as to
the necessity of a special statute for the County of Santa Barbara.
   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 35560 of the Education Code is amended to read:

   35560.  When a school district is reorganized, both of the
following shall apply:
    (a) When the allocation of funds, property, and obligations is
not fixed by terms, conditions, or recommendations as provided by
law, the funds, property, and obligations of a former district,
except for bonded indebtedness, shall be allocated as follows:
   (1) The real property and personal property and fixtures normally
situated thereat shall be the property of the district in which the
real property is located.
   (2) All other property, funds, and obligations, except bonded
indebtedness, shall be divided pro rata among the districts in which
the territory of the former district is included. The basis for the
division and allocation shall be the assessed valuation of the part
of the former district which is included within each of the
districts.
   (b) Any qualified special taxes may continue to be imposed
pursuant to Section 50079.2 of the Government Code.
  SEC. 2.  Section 50079.2 is added to the Government Code, to read:
   50079.2.  Notwithstanding any other law, when any school district
in the County of Santa Barbara is in any manner merged with one or
more school districts so as to form a single district pursuant to
subdivision (b) of Section 35542 of the Education Code, the district
so formed may continue to impose any qualified special taxes imposed
in any former district as defined by Section 35516 of the Education
Code, provided that the revenues derived from those qualified special
taxes remain segregated on a geographical basis conforming to the
former boundaries of the school districts prior to unification.
  SEC. 3.  Section 50079.3 is added to the Government Code, to read:
   50079.3.   (a)   
Notwithstanding any other law, the Santa Barbara  Unified
School District may impose a special tax that is a parcel tax within
the boundaries of the former Santa Barbara Elementary School District
upon approval by the required vote of the voters within the
boundaries of the former Santa Barbara Elementary School District.

    (b)     The tax
authorized pursuant to subdivision (a) shall be imposed in compliance
with Article 3.5 (commencing with Section 50075).  
Unified School District may impose a special tax in compliance with
Article 3.5 (commencing with Section 50075) within the boundaries of
the former Santa Barbara Elementary School District upon approval of
the voters within the boundaries of the former   Santa
Barbara Elementary School District. The district shall segregate
revenues from any tax levied under this section into a separate
account, and shall use revenues from that account solely for specific
purposes within the boundaries of the former Santa Barbara
Elementary School District. 
  SEC. 4.  The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV of the California Constitution
because of the unique need to allow noncoterminous school districts
in the County of Santa Barbara that have merged to form a unified
school district pursuant to subdivision (b) of Section 35542 of the
Education Code to continue to impose qualified special taxes imposed
in any former district as defined by Section 35516 of the Education
Code, in order to provide critical program support in the unified
school district in areas such as music, art, mathematics, and
technology.