SECTIONS 29300-29304 - California Statutes

GOVERNMENT CODE

SECTION 29300-29304

29300. The income and revenue paid into the county treasury shall
be at once appropriated to and kept in separate funds.

29300.5. (a) Notwithstanding any other provisions of law, for the
1993-94 fiscal year, unreserved and undesignated fund balances in
county or city and county special funds may be transferred to the
county or city and county general fund for the general purposes of
the county or city and county, provided that the special fund was
created pursuant to Sections 41901 and 41902 of the Public Resources
Code.
(b) Notwithstanding any other provision of law, the legislative
body of a county or city and county, which also acts as the
legislative body of a special district, commencing with the 1993-94
fiscal year, may make transfers of unreserved and undesignated fund
balances from the special district to the general fund of the county
or city and county for the general purposes of the county or city and
county, provided that the district contributed to the Special
District Augmentation Fund during the 1990-91 fiscal year and
received no distribution from that fund in the same fiscal year.
(c) No provision of this section shall be construed to permit the
legislative body of a county or city and county to make transfers
from a local hospital district, as described in Division 23
(commencing with Section 32000) of the Health and Safety Code, a
water agency that does not sell water at retail other than an agency
the primary function of which, as determined on the basis of total
revenues, is flood control, a transit district, a police protection
district formed pursuant to Part 1 (commencing with Section 20000) of
Division 14 of the Health and Safety Code, a district engaged in
fire protection activities, or a special district that was a
multicounty special district as of July 1, 1979.
(d) A transfer of moneys pursuant to this section shall be
authorized by a resolution adopted by a majority vote of the board of
supervisors, specifying each fund and the amount of moneys in those
funds that are to be transferred to the general fund.
(e) A transfer of moneys pursuant to this section shall not result
in a county or city and county imposing or increasing any fee,
assessment, or other charge to replace the moneys transferred to the
general fund of the county or city and county.

29301. The general fund consists of money received into the
treasury and not specially appropriated to any other fund.

29302. If by law a tax is required or permitted to be levied at one
uniform rate on all the taxable property in the county for the
purpose of creating, replenishing, or contributing to a fund for
particular and specified purposes, the board of supervisors may add
the tax rate for such fund to the general fund tax rate for the
purpose of simplifying the accounting, and the expenditures
authorized to be paid from the special fund may be paid from the
general fund by appropriations therefrom. The total appropriated from
the general fund for the expenditures authorized to be paid from the
special fund shall not exceed the total which would have been
received if the special tax had been levied and collected separately.
Any money from sources other than taxation required by law to be
deposited in the special fund shall be deposited in the general fund
and appropriated for the purposes for which expenditures are required
to be made from the particular fund.
Any appropriation made from the general fund instead of from a
special fund shall not be less than the amount required to be
provided in the special fund and shall be used only for the
particular purposes for which the special fund is required to be
used.

29303. This section does not apply to the sale by counties of bonds
purchased as investments. Whenever any bonds issued by any county or
by any school, drainage, or other district in any county, whose
accounts are required by law to be kept by the county auditor and
treasurer, are sold at a premium or with accrued interest, or both,
the amounts received for the premiums and accrued interest shall be
deposited in the debt service fund of the county or district unless
it is expressly provided by law that they be deposited in some other
fund.
Interest earned by investment of proceeds of bonds which are
authorized after the effective date of the amendment to this section
adopted at the 1963 Regular Session of the Legislature shall be
deposited in the debt service fund of the county or district unless
it is expressly provided by law that such interest be deposited in
some other fund or unless some other disposition of such interest is
authorized by the resolution which authorized such bonds. This
paragraph does not apply to the proceeds of bonds issued by any
school district.

29304. Whenever any special assessment or special assessment taxes
are levied upon land or real property by any city, county, district
or other public corporation, officer, or body, and the same are to be
collected by the county or any county officer, whether acting as a
county officer or as an ex officio officer of the city, district,
public corporation, officer, or body, there shall be added to the
amount of the special assessment or special assessment tax an amount
fixed by agreement between the county and city, district, public
corporation, officer, or body for each special assessment or special
assessment tax to be collected. An equal part of such charge shall be
collected with each installment of such special assessment or
special assessment tax and shall be deducted by the county officer
collecting the tax and by him be paid into the general fund of the
county.