SECTIONS 27421-27423 - California Statutes

GOVERNMENT CODE

SECTION 27421-27423

27421. The county assessor in each county who is designated to
perform the duty of assessing property for a local taxing
jurisdiction shall, upon request of the governing body of such
jurisdiction, excluding a school district, furnish not later than May
15th of each year an estimate of the assessed valuation of property
within such jurisdiction for the succeeding fiscal year. Such request
shall be made on or before February 20th of each year. The estimate
required herein shall contain estimates of the total of each of the
items contained on the assessment roll as well as the estimated total
valuation.

27422. The assessor shall not hold the office of tax collector or
auditor, whether it is an appointive or elective office, at the same
time he holds the office of assessor.
This section shall become operative on January 6, 1969.

27423. (a) On or before May 1, 1977, the assessor of each county
for the local roll and the State Board of Equalization for the board
roll shall determine the annual assessed value attributable to
timber, as defined in subdivision (a) of Section 431 of the Revenue
and Taxation Code, of each tax rate area for the 1972-73 to 1974-75
fiscal years, inclusive. Such values shall be from the corrected,
equalized assessment roll for each such year, including escape
assessments subsequently added to the roll. Escape assessments
determined subsequent to June 30, 1975, for any of the three fiscal
years specified shall be reported to the county auditor who shall
certify to the Controller a revision in the amounts of average annual
property tax revenue attributable to timber for each affected taxing
jurisdiction on or before July 15, 1977, and July 15 of each year
thereafter.
(b) Using the assessed values determined pursuant to subdivision
(a), on or before June 1, 1977, the auditor of each county shall
determine the average annual property tax revenues attributable to
timber of each taxing agency for the 1972-73 to 1974-75 fiscal years,
inclusive; provided, that if a taxing agency was in existence for
less than the entire period, the average for such agency shall be
determined by dividing the appropriate amount of property tax
revenues by either one year or two years, whichever figure
corresponds most nearly to the duration of existence of the agency
within such period.
If the average value of the secured roll of a community college
district which is attributable to timber over the period of fiscal
years 1972-73 to 1974-75, inclusive, meets or exceeds 20 percent,
then the auditor shall use a rate which when multiplied by that
district's average annual assessed value attributable to timber will
produce an amount equivalent to the total amount of property taxes
raised by that district in the 1976-77 fiscal year.
For purposes of this section, "average annual property tax revenue
attributable to timber" of each school district which levied an
areawide tax rate in one or more of fiscal years 1972-73 to 1974-75,
inclusive, shall be the product of (1) the amount of money the
district received as its reallocation from the areawide fund (not the
amount of its own contribution raised from its actual areawide tax
rate) for each such fiscal year, and (2) a factor produced by the
amount of annual assessed value attributable to timber divided by the
amount of all assessed value, within the school district, for each
such fiscal year.
Each county auditor shall certify to the Controller a list of this
amount for each taxing agency in the county and the total of all
such amounts for the county. The auditor shall keep such records for
each tax rate area as necessary to make distribution of funds
pursuant to Section 38906 of the Revenue and Taxation Code.
(c) The Controller may require that all information pertinent to
subdivisions (a) and (b) be retained and may inspect all calculations
of the county assessor and county auditor. The Controller or the
board may adjust and correct any calculation deemed to be inaccurate.
The sum of each county's calculations as adopted by the Controller
shall be known as that county's "annual yield tax revenue guarantee",
and shall be certified to the county auditor on or before August 15,
1977.
(d) On or before July 15, 1977, and July 15 of each year
thereafter, the auditor shall certify to the Controller the new or
revised amount of property tax revenue attributable to timber for
each taxing agency which, effective after July 1 of the preceding
calendar year and on or before July 1 of the current calendar year,
either (1) underwent "governmental reorganization," as described in
Section 2295 of the Revenue and Taxation Code, or (2) underwent
"functional consolidation," as described in Section 2305 of the
Revenue and Taxation Code, or (3) gained approval from its voters to
levy an additional property tax rate, effective with the next
succeeding fiscal year.
For purposes of this subdivision, the average annual property tax
revenue attributable to timber for a taxing agency formed subsequent
to June 30, 1975, shall be calculated as follows:
(1) The average annual assessed value attributable to timber shall
be the sum of the values of the tax rate areas, as determined by the
assessor or the board pursuant to subdivision (a), which correspond
to the new agency's boundaries, as if that agency had actually
existed during fiscal years 1972-73 to 1974-75, inclusive, and this
sum shall be multiplied by
(2) A tax rate represented by 80 percent of the maximum tax rate
the new taxing agency was authorized by the voters to levy in its
first full year of operation.
For purposes of this subdivision, the average annual property tax
revenue attributable to timber for a taxing agency formed prior to
June 30, 1975, which annexes territory subsequent to that date, shall
have added to it the sum of the values of the tax rate areas, as
determined by the assessor or the board pursuant to subdivision (a)
which corresponds to the territory which was annexed, multiplied by
the average total tax rate levied during fiscal years 1972-73 to
1974-75, inclusive, by the taxing agency which annexed the territory.
For purposes of this subdivision, the average annual property tax
revenue attributable to timber for a taxing agency which subsequent
to June 30, 1975, has transferred to it by functional consolidation
the responsibility of levying a property tax rate to pay the cost of
a new service or program shall have added to it the sum of the
average annual assessed value attributable to timber for that agency
multiplied by the additional property tax rate to be incurred in the
first year pursuant to the functional consolidation. For a taxing
agency which subsequent to June 30, 1975, has transferred from it the
responsibility of levying a property tax rate for a service or
program, the average annual property tax revenue attributable to
timber shall be reduced by the sum of the annual assessed value
attributable to timber for that agency multiplied by the average tax
rate levied by the taxing agency during fiscal years 1972-73 to
1974-75, inclusive, for the support of such service or program.
For purposes of this subdivision, when an additional property tax
rate is approved by the voters of a taxing agency in the preceding
fiscal year, such agency shall have its average annual property tax
revenue attributable to timber revised in the same manner as for a
functional consolidation in which responsibility for the funding of a
new service or program is added; provided, that such revision will
extend only for the same period of time as that authorized by the
voters for the existence of the additional voted property tax rate.
(e) On or before August 15, 1977, and August 15 of each year
thereafter, the Controller shall certify to each county auditor the
revisions certified by the auditor pursuant to subdivision (a) or (d)
in the average annual property tax revenue attributable to timber
for one or more taxing agencies, to take effect in the current fiscal
year. The Controller shall adjust and correct any calculation deemed
to be inaccurate, prior to such certification. The amount added to
or deducted from a county's previous annual yield tax revenue
guarantee will be the property tax revenue attributable to timber, as
certified to the Controller by the county auditor pursuant to
subdivision (d). The revised annual yield tax revenue guarantee shall
take effect for payments made to the county pursuant to subdivision
(a) of Section 38905 of the Revenue and Taxation Code in the current
fiscal year, and shall remain in effect until subsequent revision
under this subdivision.
(f) Upon receipt of the amount certified by the Controller
pursuant to subdivision (c) or (e), the county auditor shall within
10 days certify to each taxing agency its share of this amount, and
shall deliver to the county treasurer a schedule of these amounts for
all taxing agencies in the county, to govern distribution of moneys
pursuant to subdivision (a) of Section 38905 of the Revenue and
Taxation Code.
(g) For the purposes of this section, in the case of a change in
the boundaries of a tax rate area, the assessor or the board shall
determine the base year timber value by parcel in each tax rate area
affected by the boundary change and the auditor shall apportion the
property tax revenue attributable to timber according to this
determination.
(h) For the purposes of this section "tax rate area" means a
geographical area in which there is a unique combination of tax
levies.
(i) For purposes of this section, a taxing agency is deemed to be
in existence in any year in which the agency levies a property tax
rate. Any taxing agency which was operational prior to June 30, 1975,
but levied no property tax rate, may subsequent to that date
establish an average annual property tax revenue attributable to
timber pursuant to subdivision (d), as a governmental reorganization,
in the year next succeeding the year in which it first levies a
property tax rate.
(j) For purposes of this section, when computing the property tax
revenues attributable to timber for a school district which levied an
areawide tax rate during one or more of fiscal years 1972-73 to
1974-75, inclusive, the county auditor shall in his computations of
the revenues produced by such a rate use the revenues actually
apportioned to the district from the county's areawide fund, and not
the revenues raised from the levy of the areawide rate and
contributed to the county's areawide fund by said district.