California Revenue and Taxation Code § 97.2

Revenue and Taxation Code
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Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section shall be modified for the 1992–93 fiscal year pursuant to subdivisions (a) to (d), inclusive, and for the 1997–98 and 1998–99 fiscal years pursuant to subdivision (e), as follows: (a) (1) Except as provided in paragraph (2), the amount of property tax revenue deemed allocated in the prior fiscal year to each county shall be reduced by the dollar amounts indicated as follows, multiplied by 0.953649: Property Tax Reduction per County Alameda $ 27,323,576 Alpine 5,169 Amador 286,131 Butte 846,452 Calaveras 507,526 Colusa 186,438 Contra Costa 12,504,318 Del Norte 46,523 El Dorado 1,544,590 Fresno 5,387,570 Glenn 378,055 Humboldt 1,084,968 Imperial 998,222 Inyo 366,402 Kern 6,907,282 Kings 1,303,774 Lake 998,222 Lassen 93,045 Los Angeles 244,178,806 Madera 809,194 Marin 3,902,258 Mariposa 40,136 Mendocino 1,004,112 Merced 2,445,709 Modoc 134,650 Mono 319,793 Monterey 2,519,507 Napa 1,362,036 Nevada 762,585 Orange 9,900,654 Placer 1,991,265 Plumas 71,076 Riverside 7,575,353 Sacramento 15,323,634 San Benito 198,090 San Bernardino 14,467,099 San Diego 17,687,776 San Francisco 53,266,991 San Joaquin 8,574,869 San Luis Obispo 2,547,990 San Mateo 7,979,302 Santa Barbara 4,411,812 Santa Clara 20,103,706 Santa Cruz 1,416,413 Shasta 1,096,468 Sierra 97,103 Siskiyou 467,390 Solano 5,378,048 Sonoma 5,455,911 Stanislaus 2,242,129 Sutter 831,204 Tehama 450,559 Trinity 50,399 Tulare 4,228,525 Tuolumne 740,574 Ventura 9,412,547 Yolo 1,860,499 Yuba 842,857 (2) Notwithstanding paragraph (1), the amount of the reduction specified in that paragraph for any county or city and county that has been materially and substantially impacted as a result of a federally declared disaster, as evidenced by at least 20 percent of the cities, or cities and unincorporated areas of the county representing 20 percent of the population within the county suffering substantial damage, as certified by the Director of Emergency Services, occurring between October 1, 1989, and September 30, 1994, shall be reduced by that portion of five million dollars ($5,000,000) determined for that county or city and county pursuant to subparagraph (B) of paragraph (3). (3) On or before October 1, 1992, the Director of Finance shall do all of the following: (A) Determine the population of each county and city and county in which a federally declared disaster has occurred between October 1, 1989, and September 30, 1994. (B) Determine for each county and city and county as described in subparagraph (A) its share of five million dollars ($5,000,000) on the basis of that county’s population relative to the total population of all counties described in subparagraph (A). (C) Notify each auditor of each county and city and county of the amounts determined pursuant to subparagraph (B). (b) (1) Except as provided in paragraph (2), the amount of property tax revenue deemed allocated in the prior fiscal year to each city, except for a newly incorporated city that did not receive property tax revenues in the 1991–92 fiscal year, shall be reduced by 9 percent. In making the above computation with respect to cities in Alameda County, the computation for a city described in paragraph (6) of subdivision (a) of Section 100.7, as added by Section 73.5 of Chapter 323 of the Statutes of 1983, shall be adjusted so that the amount multiplied by 9 percent is reduced by the amount determined for that city for “museums” pursuant to paragraph (2) of subdivision (h) of Section 95. (2) Notwithstanding paragraph (1), the amount of the reduction determined pursuant to that paragraph for any city that has been materially and substantially impacted as a result of a federally declared disaster, as certified by the Director of Emergency Services, occurring between October 1, 1989, and September 30, 1994, shall be reduced by that portion of fifteen mill

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