Existing property tax law requires, when a city, district, or any special zone is created or its boundaries changed, that the levying authority of that entity file a specified statement and map or plat with the relevant county assessors and the State Board of Equalization by December 1 of the year immediately preceding the year in which the assessments or taxes are to be levied.
This bill would extend this deadline to December 31, 1999, with respect to a noncontiguous reorganization completed in 1999 by the City of Santa Maria.
This bill would make legislative findings and declarations as to the necessity for a special statute.
The bill would declare that it is to take effect immediately as an urgency provision.