BILL NUMBER: AB 1615	CHAPTERED  09/24/00

	CHAPTER   604
	FILED WITH SECRETARY OF STATE   SEPTEMBER 24, 2000
	APPROVED BY GOVERNOR   SEPTEMBER 23, 2000
	PASSED THE ASSEMBLY   AUGUST 18, 2000
	PASSED THE SENATE   AUGUST 10, 2000
	AMENDED IN SENATE   JUNE 26, 2000
	AMENDED IN SENATE   APRIL 26, 2000
	AMENDED IN SENATE   JANUARY 31, 2000
	AMENDED IN SENATE   JULY 6, 1999

INTRODUCED BY   Assembly Member Longville

                        FEBRUARY 26, 1999

   An act to add Section 96.19 to the Revenue and Taxation Code,
relating to local government finance.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1615, Longville.   Property tax revenue allocations.
   Existing property tax law requires the county auditor, in each
fiscal year, to allocate property tax revenue 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 law provides for the computation, on the basis of these
allocations, of apportionment factors that are applied to actual
property tax revenues in each county in order to determine actual
amounts of property tax revenue received by each recipient
jurisdiction.
   This bill would deem to be correct those property tax revenue
apportionment factors used in apportioning property tax revenues in
the County of Riverside for fiscal years to the 1999-2000 fiscal
year, inclusive, and would thereafter require that property tax
revenue apportionments be made in that county on the basis of prior
apportionment factors that have been corrected, as provided, as would
be required in the absence of this bill.
   This bill would make legislative findings and declarations as to
the necessity for a special statute.


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


  SECTION 1.  Section 96.19 is added to the Revenue and Taxation
Code, to read:
   96.19.  Notwithstanding any other provision of law, the property
tax apportionment factors applied in allocating property tax revenues
in the County of Riverside for each fiscal year to the 1999-2000
fiscal year, inclusive, are deemed to be correct.  However, for the
2000-01 fiscal year and each fiscal year thereafter, property tax
apportionment factors applied in allocating property tax revenues in
the County of Riverside shall be determined on the basis of property
tax apportionment factors for prior fiscal years that have been fully
corrected and adjusted, pursuant to the review and recommendation of
the Controller, as would be required in the absence of the preceding
sentence.
  SEC. 2.  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 difficulties faced by the County of Riverside
in attempting in good faith to properly allocate property tax
revenues pursuant to ambiguous legal requirements, and the uniquely
severe fiscal and public service consequences that would be faced by
the County of Riverside in the absence of the relief provided by this
act.