(a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of property tax administration. This financial interest derives from the fact that 53 percent of all property tax revenues collected statewide serve to offset the General Fund obligation to fund Kâ12 schools, and extends not only to assessment and maintenance of the tax rolls, but also to all aspects of the system which include, but are not limited to, collection, apportionment, allocation, and processing and defending appeals. The Legislature further finds and declares that the combination of limitations on county revenue authority, increasing county financial obligations, and the shift of county property taxes to schools has created a financial disincentive for counties to adequately fund property tax administration. This disincentive is most clearly evidenced by the fact that counties, on average, receive 19 percent of statewide property tax revenues while they are obligated to pay an average of 73 percent of the costs of administration. The Legislature also finds and declares that the State-County Property Tax Loan Program contained in Section 95.31 was in recognition of the stateâs financial interest, and the success of that program has demonstrated the appropriateness of an ongoing commitment of state funds to reduce the burden of property tax administration on county finances. Therefore, it is the intent of the Legislature, in enacting this act, to establish a grant program known as the State-County Property Tax Administration Grant Program that will continue the success of the State-County Property Tax Loan Program and maintain the commitment to efficient property tax administration. (b) Notwithstanding any other provision of law, in the 2002â03 fiscal year and each fiscal year thereafter to the 2006â07 fiscal year, inclusive, any county board of supervisors may, upon the recommendation of the assessor, adopt a resolution to elect to participate in the State-County Property Tax Administration Grant Program. Any resolution so adopted shall comply with the terms and conditions contained in paragraph (2) of subdivision (c). If adopted, a copy of the resolution shall be sent to the Department of Finance, which shall, upon approval, transmit a copy of the resolution to the Controller. (c) (1) Any county electing to participate in this program may be qualified to receive a grant in an amount, up to and including, the applicable amount listed in paragraph (3). However, the grant eligibility of a county may be terminated at the discretion of the Department of Finance if a county does not meet the conditions specified in paragraph (4). (2) The resolution to participate in this program shall include a detailed listing of the proposed uses by the county of the grant moneys, including, but not limited to: (A) The proposed positions to be funded. (B) Any increased automation costs. (C) The specific tasks and functions that will be performed during the fiscal year with these funds. (3) Upon transmittal of the electing resolution by the Department of Finance, the Controller shall, provided sufficient moneys have been appropriated by the Legislature for purposes of this section, provide a grant to the electing county for the applicable amount specified in the following schedule: Jurisdiction Amount Alameda $ 2,152,429 Alpine 3,124 Amador 80,865 Butte 381,956 Calaveras 109,897 Colusa 53,957 Contra Costa 2,022,088 Del Norte 36,203 El Dorado 302,795 Fresno 1,165,249 Glenn 59,197 Humboldt 210,806 Imperial 231,673 Inyo 100,080 Kern 1,211,318 Kings 138,653 Lake 117,376 Lassen 54,699 Los Angeles 13,451,670 Madera 212,991 Marin 790,490 Mariposa 46,476 Mendocino 160,435 Merced 298,004 Modoc 24,022 Mono 47,778 Monterey 795,819 Napa 366,020 Nevada 234,292 Orange 6,826,325 Placer 628,047 Plumas 80,606 Riverside 2,358,068 Sacramento 1,554,245 San Benito 90,408 San Bernardino 2,139,938
‹ Prev All California sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.