SECTIONS 43040-43052 - California Statutes

EDUCATION CODE

SECTION 43040-43052

43040. The provisions of this chapter shall apply only to the Chino
Unified School District.

43041. (a) The provisions of this chapter shall govern the
collection of special taxes which satisfy all the following
requirements:
(1) The special tax has been approved, pursuant to Section 4 of
Article XIII A of the California Constitution, by two-thirds of the
voters of the school district voting upon the proposition to
authorize the governing board of the school district to levy the
special tax.
(2) The special tax is levied against applicants for final
building permits which authorize new construction within the school
district.
(3) The proceeds of the special taxes are used for new school
facilities.
(b) The sole purpose of this chapter is to govern the collection
of legally imposed taxes. This chapter shall not be construed to
grant, deny, extinguish, or recognize the authority to impose any
tax, or to determine otherwise, expressly or impliedly, the legality
of the imposition of any tax or to determine the character of any
levy as a special tax or fee.

43042. The governing body of a city or county which includes a
school district in which special taxes for new school facilities have
been approved shall not issue final building permits until such time
as the governing board of such district certifies to the governing
body that the special taxes have been paid or that arrangements for
payment have been made.

43043. If a final building permit is issued and the special tax for
new school facilities construction has not been paid, the governing
board of the district may, after appropriate notice that such tax is
due and owing and after a hearing, with notice, on the issue,
determine that the amount of the unpaid special tax constitutes a
lien on each lot or parcel of land for which a final building permit
has been issued and that such amount is now due and owing by the
owner of such lot or parcel, as specified on the last equalized
assessment roll.

43044. (a) The notice that the special tax for new school
facilities is due and owing shall be published in accordance with
Section 6063 of the Government Code, and shall be published prior to
the date set for hearing.
(b) The notice shall set forth the following information:
(1) The special tax for new school facilities is due and owing.
(2) The amount of special tax due and owing.
(3) A description of the lot or parcel subject to such tax. Such
description may be made by reference to a plat or diagram on file in
the office of the county recorder, or by reference to maps prepared
in accordance with Section 327 of the Revenue and Taxation Code, and
on file in the office of the county assessor.
(4) The penalty, not to exceed an interest rate of 7 percent per
annum, to be charged on the unpaid balance of such tax.
(5) Notification that, pending the hearing, the special tax and
interest thereon may be determined to constitute a lien against each
lot or parcel for which a building permit was issued.

43045. (a) At least 10 days prior to the date of hearing, the
governing board of the school district shall send written notice of
the hearing, by mail, to the owner of each parcel or lot, as
specified on the last equalized assessment roll, for which the
special tax for new school facilities is due and owing.
(b) The notice shall set forth the same information as required by
subdivision (b) of Section 43044 and in addition shall set forth the
time, date, and place of the hearing.

43046. (a) At the time, date, and place stated in the notice
prescribed by Section 43045, the governing board of the school
district shall hear and consider all objections or protests, if any,
to the levy of the special tax, as set forth in such notice, and may
continue the hearing from time to time.
(b) Upon conclusion of the hearing, the governing board shall
determine whether the amount of the unpaid tax and the interest
thereon constitutes a lien on the parcel or lot for which the final
building permit was issued.

43047. (a) Within 30 days after the determination prescribed by
paragraph (b) of Section 43046, the governing board of the school
district shall record a certified copy of its determination with the
county recorder of the county in which the lot or parcel is located.
(b) Upon recordation, the determination shall constitute a lien
with the force, effect, and priority of a judgment lien.

43048. (a) If a lien has been created pursuant to this chapter, the
governing board of the school district may, not later than four
years after the due date of the last payment of the special taxes
which are due and owing, order that the same be collected pursuant to
Chapter 1 (commencing with Section 681) of Title 9 of Part 2 of the
Code of Civil Procedure.
(b) Costs incurred pursuant to this section shall be awarded to
the prevailing party. Costs shall be fixed and allowed by the court.
Costs shall include reasonable attorneys' fees, interest, and other
charges or advances authorized by law and shall be included in the
judgment. The amount of costs, including penalties, shall be
calculated up to the date of the judgment.

43049. The following is exempt from the special taxes imposed by
this chapter:
(a) Final permits to construct buildings on property that belongs
to a federal agency.
(b) Final permits to construct buildings when such buildings are
exempt from taxation under subdivisions (a) to (g), inclusive, of
Section 3 of, and subdivisions (b) and (c) of Section 4 of, Article
XIII of the California Constitution.
(c) Final permits to construct buildings when the governing board
of the school district certifies that satisfactory arrangements have
been made between the governing board and the final building permit
applicant to provide sufficient new school facilities for the
district.

43050. When the proceeds of special taxes are used for construction
of new school facilities, the State Allocation Board shall approve
such construction, in accordance with building area and cost
standards adopted by the board.

43051. As to elections held after the effective date of this
section, the governing board of the school district shall, prior to
ordering an election, adopt a schedule that specifies the use of the
proceeds of the special taxes. Such schedule shall include, but not
be limited to, school sites proposed to be acquired and facilities
proposed to be constructed. Such schedule shall be reviewed and
updated at least annually.

43052. Each governing board of a school district that receives the
proceeds of special taxes pursuant to this chapter shall maintain a
separate account for any such taxes paid and shall adopt a report, at
the end of each fiscal year, showing the balance of such account,
the school sites purchased during the previous fiscal year, and the
facilities purchased or constructed during the previous fiscal year.
Such report shall be adopted by September 1 of each year.