SECTIONS 5451-5456 - California Statutes

REVENUE AND TAXATION CODE

SECTION 5451-5456

5451. The revenue derived from any tax levied pursuant to this part
shall be distributed as prescribed in this chapter.

5452. If the aircraft are habitually based in a city and any school
districts, the proceeds shall be distributed one-third to the city,
one-third to the school districts, and one-third to the county.

5453. If the aircraft are habitually based outside of a city, but
in any school districts, the proceeds shall be distributed one-half
to the school districts and one-half to the county.

5454. If the aircraft are habitually based in an elementary school
district and a high school district, the proceeds allotted to school
districts shall be divided equally between the elementary school
district and the high school district.

5455. It is the purpose of this chapter to divide the proceeds
allotted to school districts equally between districts supporting
elementary schools and districts supporting high schools, excluding
all other educational districts.

5456. The details of the method of distribution shall be supplied
by the county auditor and shall fairly carry out the purpose of this
chapter.