Code Section

Government Code - GOV

TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000 - 22980]

  ( Title 2 enacted by Stats. 1943, Ch. 134. )
  

DIVISION 3. EXECUTIVE DEPARTMENT [11000 - 15986]

  ( Division 3 added by Stats. 1945, Ch. 111. )
  

PART 2. CONSTITUTIONAL OFFICERS [12001 - 12790]

  ( Part 2 added by Stats. 1945, Ch. 111. )
  

CHAPTER 5. Controller [12402 - 12481]

  ( Chapter 5 added by Stats. 1945, Ch. 111. )
  

ARTICLE 4. Reports [12460 - 12468]
  ( Article 4 added by Stats. 1945, Ch. 111. )

  
12463.2.  

(a) (1) The Controller shall include in reports compiled and published pursuant to subdivision (b) of Section 12463 information relating to the imposition of each locally assessed parcel tax, including, but not limited to, the following:

(A) The type and rate of parcel tax imposed.

(B) The number of parcels subject to the parcel tax.

(C) The number of parcels exempt from the parcel tax.

(D) The sunset date of the parcel tax, if any.

(E) The amount of revenue received from the parcel tax.

(F) The manner in which the revenue received from the parcel tax is being used.

(2) In implementing this subdivision, the Controller shall use existing funds or resources.

(b) Each county, city, and special district that assesses a parcel tax shall provide information to the Controller as required by the Controller to comply with subdivision (a).

(c) For purposes of this section, “parcel tax” means a tax levied by a local agency upon any parcel of property identified using the assessor’s parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIII A of the California Constitution, that is collected via the annual property tax bill.

(Added by Stats. 2014, Ch. 781, Sec. 1. (AB 2109) Effective January 1, 2015.)