SECTIONS 29100-29109 - California Statutes

GOVERNMENT CODE

SECTION 29100-29109

29100. (a) On or before October 3 of each year, the board shall
adopt by resolution the rates of taxes on the secured roll, not to
exceed the 1-percent limitation specified in Article XIII A of the
Constitution and Sections 93 and 100 of the Revenue and Taxation
Code. For voter-approved indebtedness, the board shall adopt the
rates on the secured roll by determining the percentage of full value
of property on the secured roll legally subject to support the
annual debt requirement. Each rate shall be such as will produce the
amount determined as necessary to be raised by taxation on the
secured roll after due allowance for delinquency, anticipated changes
to the roll, disputed tax revenues anticipated to be impounded
pursuant to Section 26906.1, amounts subject to the Community
Redevelopment Law (Part 1 (commencing with Section 33000) of Division
24 of the Health and Safety Code), and other available financing
sources. The board may adopt a rate for voter-approved indebtedness
as will produce an amount determined as appropriate for necessary
reserves.
(b) For purposes of this section, "an amount appropriate for
necessary reserves" shall be limited to an amount sufficient to
accommodate the county's anticipated annual cashflow needs for
servicing the county's voter-approved debt. The reserve may service
only the debt for which the extraordinary rate is levied. All
interest earned on the amount deposited in the necessary reserve
shall accrue to the necessary reserve.

29100.6. On or before December 1 of each year, each county auditor
shall file with the Controller in such form as the Controller
directs, a statement of the amounts of exempt values granted for the
homeowners' property tax exemption under subdivision (k) of Section 3
and Section 25 of Article XIII of the Constitution for the county,
each city and school district or portion thereof within the county,
each special district or subdivision or zone thereof or portion
thereof within the county, for which a tax levy is carried on the
county assessment roll. The auditor shall therein compute and show
the total amount of ad valorem tax loss to the county and the cities
and districts resulting from the exemption and the statement shall
claim such amount against the state for payment of reimbursement.

29101. After adopting the rates, the board shall levy the taxes
upon the taxable property of the county in specific sums in terms of
the rates so adopted. Each rate is upon the full assessed valuation
of property and only upon property which is legally subject to such
tax.

29102. Unless otherwise provided by law, the authority and duties
of the county board of supervisors with respect to adopting tax rates
and levying of taxes prescribed in this article shall have
application to school districts and to special districts, or zones or
improvement districts thereof, whose affairs and finances are not
under the supervision and control of the county board of supervisors
but for which a tax levy is carried on the regular county assessment
roll.
If the assessed value of the taxable property in a special
district on the unsecured roll exceeds the assessed value of the
taxable property on the secured roll, the special district tax rate
which is adopted by the board for the secured roll shall be adjusted
to an amount which the board determines will meet the estimated
annual revenue requirements of the district for both the current and
the next succeeding year.

29103. It shall be the responsibility of the auditor to calculate
the several tax rates for the board's action thereon.

29104. The board may adopt a rate ending in the next highest
fraction of a percent for a fund, or for a group of funds having the
same tax base.
Any cash collections resulting from this rate or from an excess
resulting from any other cause shall not invalidate the levies.

29106. In the resolution adopting tax rates, the entity or fund
with its corresponding rate shall be designated in any manner
sufficient to identify it.

29107. The tax rates for property not sufficiently secured as
provided in Section 12 of Article XIII of the Constitution are levied
in the amounts therein provided and need not be formally levied by
the board.

29109. (a) On or before December 1 of each year, the auditor shall
forward to the Controller, in the format prescribed by the
Controller, a statement of the rates of taxation, the assessed
valuation as shown on the current equalized assessment roll, and the
amount of taxes to be levied and allocated pursuant to the Revenue
and Taxation Code.
(b) (1) If the auditor, after receipt of written notice from the
Controller fails to transmit the statements within 20 days, the
county shall forfeit to the state, one thousand dollars ($1,000) to
be recovered in an action brought by the Attorney General, in the
name of the Controller.
(2) Upon a satisfactory showing of good cause, the Controller may
waive the penalty for late filing provided in paragraph (1).