BILL NUMBER: AB 168	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Maienschein

                        JANUARY 22, 2015

   An act to amend Section 96.15 of the Revenue and Taxation Code,
relating to local government finance.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 168, as introduced, Maienschein. Local government finance.
   Existing law generally requires the county auditor, in each fiscal
year, to allocate property tax revenues to local jurisdictions in
accordance with specified formulas and procedures, and generally
requires that each jurisdiction be allocated an amount equal to the
total of the amount of revenue allocated to that jurisdiction in the
prior fiscal year, subject to certain modifications, and that
jurisdiction's portion of the annual tax increment, as defined.
Existing property tax law also requires a county auditor to make
certain property tax revenue allocations to qualifying cities, as
defined, in accordance with a specified Tax Equity Allocation
formula, and to make corresponding reductions in the amount of
property tax revenue that is allocated to the county. Existing law
also requires the county auditor, in the case in which a qualifying
city becomes the successor agency to a special district as a result
of a merger with that district as described in a specified statute,
to additionally allocate to that successor qualifying city that
amount of property tax revenue that otherwise would have been
allocated to that special district pursuant to general allocation
requirements.
   This bill would make nonsubstantive changes to the provision
pertaining to property tax revenue allocations to a qualifying city
that merges with a special district.
   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 96.15 of the Revenue and Taxation Code is
amended to read:
   96.15.  (a) Notwithstanding any other provision of this chapter,
 in the event   if  a qualifying 
city   city,  as defined  in  
by  subdivision (d) of Section 98 or subdivision (f) of Section
 98.02   98.02,  becomes the successor
agency to a special district as a result of a merger described in
Section 57087.3 of the Government Code, the auditor shall allocate to
that qualifying city, in addition to any other amount of ad valorem
property tax revenue required to be allocated to that city pursuant
to this chapter, the amount of ad valorem property tax revenue that
otherwise would be allocated to that district pursuant to this
article.
   (b) It is the intent of the Legislature in enacting this section
to confirm and clarify a county auditor's duty and authority,
established by subdivision (d) of Section 57087.3 of the Government
Code, to allocate to a qualifying city the ad valorem property tax
revenue of a subsidiary district that has been merged with the city.