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AB-236 Property tax revenue allocations: Counties of Santa Barbara and Santa Clara.(1999-2000)

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Assembly Bill No. 236
CHAPTER 567

An act to add Sections 96.27, 96.52, and 97.39 to the Revenue and Taxation Code, relating to local government finance.

[ Filed with Secretary of State  September 29, 1999. Approved by Governor  September 28, 1999. ]

LEGISLATIVE COUNSEL'S DIGEST


AB 236, Honda. Property tax revenue allocations: Counties of Santa Barbara and Santa Clara.
Existing property tax law provides for the annual allocation of property tax revenues in each county in accordance with property tax revenue apportionment factors that are determined for each recipient jurisdiction in accordance with a specified formula.
This bill would, except as otherwise specified, deem to be correct those property tax revenue apportionment factors that were applied in allocating property tax revenues in the County of Santa Clara for the Santa Clara County Central Fire Protection District for each fiscal year from the 1988–89 fiscal year through the 1996–97 fiscal year. The bill would also deem correct those property tax apportionment factors that were applied in allocating property tax revenues for specified fire protection districts in the County of Santa Barbara for the 1993–94 fiscal year through and including the 1996–97 fiscal year. This bill would, however, require property tax revenue apportionment factors applied in allocating property tax revenue in the Counties of Santa Barbara and Santa Clara for the 1997–98 fiscal year, and each fiscal year thereafter, to be determined on the basis of property tax revenue apportionment factors for prior fiscal years that have been corrected or adjusted as would be required if those prior apportionment factors had not been deemed correct by this bill.
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 property tax law also reduces the amounts of ad valorem property tax revenue that would otherwise be annually allocated to the county, cities, and special districts pursuant to these general allocation requirements by requiring, for purposes of determining property tax revenue allocations in each county for the 1992–93 and 1993–94 fiscal years, that the amounts of property tax revenue deemed allocated in the prior fiscal year to the county, cities, and special districts be reduced in accordance with certain formulas. It requires that the revenues not allocated to the county, cities, and special districts as a result of these reductions be transferred to the Educational Revenue Augmentation Fund in that county for allocation to school districts, community college districts, and the county office of education.
This bill would deem to be correct those transfers to the Educational Revenue Augmentation Fund of the County of Santa Clara made by specified fire districts in that county for each fiscal year through the 1996–97 fiscal year. This bill would, however, require property tax apportionment factors applied in allocating property tax revenue to these districts for the 1997–98 fiscal year, and each fiscal year thereafter, to be determined on the basis of apportionment factors for prior fiscal years that have been corrected or adjusted as would be required if those prior apportionment factors had not been deemed correct by this bill.
This bill would make legislative findings and declarations as to the necessity for special statutes.

The people of the State of California do enact as follows:


SECTION 1.

 Section 96.27 is added to the Revenue and Taxation Code, to read:

96.27.
 Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Clara for the Santa Clara County Central Fire Protection District for each fiscal year from the 1988–89 fiscal year through the 1996–97 fiscal year shall be deemed correct, except to the extent that those apportionment factors reflect any calculation errors made in implementing Article 3 (commencing with Section 97). However, commencing with the 1997–98 fiscal year, property tax apportionment factors applied in allocating property tax revenue in the County of Santa Clara 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.

 Section 96.52 is added to the Revenue and Taxation Code, to read:

96.52.
 Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara for the Carpinteria-Summerland Fire Protection District, the Montecito Fire Protection District, and the Orcutt Fire Protection District for the 1993–94 fiscal year through and including the 1996–97 fiscal year shall be deemed correct. However, commencing with the 1997–98 fiscal year, property tax apportionment factors applied in allocating property tax revenue for these fire protection districts in the County of Santa Barbara shall be determined on the basis of apportionment factors for prior fiscal years that have been corrected or adjusted as would be required in the absence of the preceding sentence.

SEC. 3.

 Section 97.39 is added to the Revenue and Taxation Code, to read:

97.39.
 (a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the County of Santa Clara in any fiscal year, up to and including the 1996–97 fiscal year, as the result of a reduction amount calculated pursuant to Section 97.2 or 97.3 for the Los Altos County Fire Protection District, the Santa Clara County Central Fire Protection District, the Saratoga Fire Protection District, or the South Santa Clara County Fire District, shall be deemed correct.
(b) No reduction or correction may be made, in response to a calculation error, to an allocation that was made to the Educational Revenue Augmentation Fund of the County of Santa Clara in any fiscal year, up to and including the 1996–97 fiscal year, as the result of a reduction amount calculated pursuant to Section 97.2 or 97.3 for a County of Santa Clara fire district listed in subdivision (a). However, in the 1997–98 fiscal year and each fiscal year thereafter, each allocation that is made to the Educational Revenue Augmentation Fund of the County of Santa Clara as the result of a reduction amount calculated pursuant to Section 97.2 or 97.3 for a County of Santa Clara fire district listed in subdivision (a) shall be made in that amount that fully reflects any reduction or correction that would be required to be made to a corresponding allocation in a prior fiscal year in the absence of this section.

SEC. 4.

 The Legislature finds and declares that special laws are necessary and that general laws cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the uniquely severe and retroactive fiscal difficulties and disruptions that will be suffered by the Los Altos County Fire Protection District, the Santa Clara County Central Fire Protection District, the Saratoga Fire Protection District, the South Santa Clara County Fire District, the Carpinteria-Summerland Fire Protection District, the Montecito Fire Protection District, and the Orcutt Fire Protection District if this act does not become operative.