BILL NUMBER: AB 1339 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member V. Manuel Perez
FEBRUARY 27, 2009
An act to add Section 96.70 to the Revenue and Taxation Code,
relating to local government finance.
LEGISLATIVE COUNSEL'S DIGEST
AB 1339, as introduced, V. Manuel Perez. Property tax revenue
allocations: Imperial County Free Library.
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 Imperial for the Imperial County Free Library for each
fiscal year from the 2001-02 fiscal year to the 2006-07 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.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
AB 1339, as introduced, V. Manuel Perez. Property tax revenue
allocations: Imperial County Free Library.
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 Imperial for the Imperial County Free Library for each
fiscal year from the 2001-02 fiscal year to the 2006-07 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.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
AB 1339, as introduced, V. Manuel Perez. Property tax revenue
allocations: Imperial County Free Library.
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 Imperial for the Imperial County Free Library for each
fiscal year from the 2001-02 fiscal year to the 2006-07 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.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 96.70 is added to the Revenue and Taxation
Code, to read:
96.70. Notwithstanding any other law, the property tax
apportionment factors applied in allocating property tax revenues in
the County of Imperial for the Imperial County Free Library for each
fiscal year from the 2001-02 fiscal year to the 2006-07 fiscal year,
inclusive, shall be deemed correct. However, for the 2007-08 fiscal
year and each fiscal year thereafter, property tax apportionment
factors applied in allocating property tax revenue for the Imperial
County Free Library shall be determined on the basis of property tax
apportionment factors for prior fiscal years that have been fully
corrected or adjusted 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 uniquely severe fiscal difficulties being suffered by
the Imperial County Free Library.
SECTION 1. Section 96.70 is added to the Revenue and Taxation
Code, to read:
96.70. Notwithstanding any other law, the property tax
apportionment factors applied in allocating property tax revenues in
the County of Imperial for the Imperial County Free Library for each
fiscal year from the 2001-02 fiscal year to the 2006-07 fiscal year,
inclusive, shall be deemed correct. However, for the 2007-08 fiscal
year and each fiscal year thereafter, property tax apportionment
factors applied in allocating property tax revenue for the Imperial
County Free Library shall be determined on the basis of property tax
apportionment factors for prior fiscal years that have been fully
corrected or adjusted 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 uniquely severe fiscal difficulties being suffered by
the Imperial County Free Library.
SECTION 1. Section 96.70 is added to the Revenue and Taxation
Code, to read:
96.70. Notwithstanding any other law, the property tax
apportionment factors applied in allocating property tax revenues in
the County of Imperial for the Imperial County Free Library for each
fiscal year from the 2001-02 fiscal year to the 2006-07 fiscal year,
inclusive, shall be deemed correct. However, for the 2007-08 fiscal
year and each fiscal year thereafter, property tax apportionment
factors applied in allocating property tax revenue for the Imperial
County Free Library shall be determined on the basis of property tax
apportionment factors for prior fiscal years that have been fully
corrected or adjusted 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 uniquely severe fiscal difficulties being suffered by
the Imperial County Free Library.