SECTIONS 29141-29144 - California Statutes

GOVERNMENT CODE

SECTION 29141-29144

29141. The adopted budget shall include a schedule showing the
managerial budget of each service activity financed by a proprietary
fund established pursuant to Sections 25260 and 25261. The schedule
shall set forth expected operations of the activity in such detail
for revenues, expenses, and reserves as will adequately display the
nature and the approximate size of its operations. Comparative data
as prescribed in Section 29006 shall be provided.

29141.1. The property tax bill in the County of Orange shall
include a statement with language to the effect that a portion of the
taxpayer's property taxes may be used to implement the county
recovery plan to emerge from bankruptcy. This section shall not be
required after these revenues are no longer needed for this purpose.

29142. Notwithstanding any other provision of law, when taxes or
assessments are collected by the county for any special district, or
zone or improvement district thereof, but excluding a school
district, the board of supervisors may provide for a collection fee
for such services which when collected shall belong to the county and
shall be deposited to the credit of the general fund, and shall
cover the expense and compensation of such officials of the county in
the collection of such taxes and of the interest or penalties
thereon, subject to the following:
(a) For taxes covering debt service requirements on any bond or
bonds authorized and issued by any such special district, the tax
rate fixed to raise such amounts may be fixed by the board of
supervisors to include also a percentage of such amounts up to
one-fourth of 1 percent thereof.
(b) For taxes covering all purposes of such special districts,
other than debt service requirements on bonds, the amount of the
collection fees, if any, to be charged by the county shall be fixed
by agreement between the board of supervisors and the governing board
of such special district and shall not exceed one-fourth of 1
percent of all money collected.

29143. Any unencumbered balance remaining to the credit of any
appropriation shall lapse at the end of the fiscal year and shall
revert to the available balance of the fund from which appropriated.

29144. All commitments covered by the reserve for encumbrances at
fiscal yearend are appropriated for the succeeding fiscal year.