State Codes and Statutes

Statutes > California > Rtc > 2285-2289

REVENUE AND TAXATION CODE
SECTION 2285-2289



2285.  For the purposes of this article, the term "qualified voter
of the local agency" means a voter who meets the specific
qualifications, if any, set forth for voters of that local agency for
other purposes. If no such specific qualifications exist, the term
means a registered voter, as defined in the Elections Code, residing
within the area within which the election will be held; if there are
no registered voters within that area, the term means a landowner, in
which case each landowner shall have one vote. If such landowner is
a partnership, joint tenancy or tenancy in common, the vote to which
such landowner is entitled may be cast by any of the partners, joint
tenants or tenants in common; provided that only one such vote shall
be cast on behalf of the landowner. If such landowner is a
corporation, the vote to which such corporation is entitled may be
cast by any officer of such corporation who is empowered to act on
behalf of the corporation.
   As used in this section "landowner" means any person or
corporation shown on the last equalized assessment roll as the owner
of land; provided that where such person or corporation is no longer
the owner, the term shall mean any person or corporation entitled to
be shown as the owner on the next assessment roll.




2286.  (a) No local agency formed after the effective date of this
chapter shall levy, or have levied on its behalf, any property tax
rate, except an additional property tax rate authorized pursuant to
Article 5 (commencing with Section 2270) of this chapter, unless a
maximum property tax rate has been approved for such agency. If an
election is held on the formation of a local agency, the maximum
property tax rate for such agency shall be included in describing the
local agency on the ballot in the formation question.
   (b) In the event that a local agency which was in existence on the
effective date of this chapter desires to change its maximum
property tax rate, the governing body of such agency shall call a
special election, pursuant to the provisions of this article, to
approve a new maximum property tax rate for the agency.
   (c) No maximum property tax rate described in subdivision (a) or
(b) shall be approved except by a majority vote of the qualified
voters of that local agency voting on the issue.
   (d) Subdivisions (a), (b) and (c) of this section shall not apply
to an improvement district formed prior to, or after, the effective
date of this chapter for the purpose of levying an ad valorem tax as
defined in Section 2202 of the Revenue and Taxation Code for the
purpose of apportioning the costs of facilities and services made
available by a local agency, so long as the total property tax rate
within such improvement district does not exceed the maximum rate
which could be levied upon the property therein by a local agency
without regard to the existence of such improvement district.
   (e) Subdivisions (a), (b) and (c) shall not apply to an
improvement district formed for the purpose of issuing bonds if the
issuance of such bonds has been approved by the electorate of such
improvement district.



2287.5.  Whenever a local agency is formed without an election,
there may be submitted to the agency declaring the formation, at the
time of formation or within 30 days thereafter, consents to maximum
property tax rate from all of the qualified voters of the local
agency and, upon receipt of all consents, the maximum tax rate shall
be declared approved by the agency declaring formation.
   All consents to maximum tax rate shall be on forms provided by the
agency declaring formation and shall contain substantially the
language that would appear on the ballot if a maximum property tax
rate election were to be held. Each consent shall show the name and
address of the qualified voter, whose signature must be notarized.
All consents shall be for the same maximum property tax rate. The
county clerk shall verify the signatures on all consents and that the
consents constitute all of the qualified voters in the local agency
prior to a declaration of approval of the maximum property tax rate.



2288.  A maximum property tax rate election held by a local agency
formed under a law that does not provide a procedure for elections
shall be conducted by the county elections official, as follows:
   (a) The election shall be held not less than 74 days nor more than
120 days following the call of the election by the governing body of
the local agency. The call of the election shall specify whether the
election shall be by mailed ballots or not.
   (b) Not less than 15 days nor more than 30 days before the
election, the county elections official shall compile the index of
voters eligible to vote in the election as of the 30th day preceding
the election, establish the election board, precinct boards, and
precincts, as needed, and mail out the ballots or sample ballots.
   (c) Except as provided herein, an election subject to this section
shall be called, conducted, and canvassed as provided in the
Elections Code for the calling, conducting, and canvassing of general
elections.
   (d) The local agency shall reimburse the county in full for the
services performed by the county clerk upon presentation of a bill to
the local agency.
   (e) If the governing body of a local agency authorizes the use of
mailed ballots pursuant to Section 2287, the procedure to be used in
mailing and canvassing the ballots shall be the procedure prescribed
in Chapter 1 (commencing with Section 3000) of Division 3 and in
Chapter 1 (commencing with Section 15000) of Division 15 of the
Elections Code for the mailing and canvassing of vote by mail
ballots. However, a ballot shall be mailed to each qualified voter
and an application for a ballot shall not be required.



2289.  Whenever possible, elections to approve maximum property tax
rates shall be consolidated with other elections. In the event that
an election to approve a maximum property tax rate is not
consolidated with another election, the governing body calling the
election shall state, in the resolution calling the election, the
reasons why such consolidation is impracticable.


State Codes and Statutes

Statutes > California > Rtc > 2285-2289

REVENUE AND TAXATION CODE
SECTION 2285-2289



2285.  For the purposes of this article, the term "qualified voter
of the local agency" means a voter who meets the specific
qualifications, if any, set forth for voters of that local agency for
other purposes. If no such specific qualifications exist, the term
means a registered voter, as defined in the Elections Code, residing
within the area within which the election will be held; if there are
no registered voters within that area, the term means a landowner, in
which case each landowner shall have one vote. If such landowner is
a partnership, joint tenancy or tenancy in common, the vote to which
such landowner is entitled may be cast by any of the partners, joint
tenants or tenants in common; provided that only one such vote shall
be cast on behalf of the landowner. If such landowner is a
corporation, the vote to which such corporation is entitled may be
cast by any officer of such corporation who is empowered to act on
behalf of the corporation.
   As used in this section "landowner" means any person or
corporation shown on the last equalized assessment roll as the owner
of land; provided that where such person or corporation is no longer
the owner, the term shall mean any person or corporation entitled to
be shown as the owner on the next assessment roll.




2286.  (a) No local agency formed after the effective date of this
chapter shall levy, or have levied on its behalf, any property tax
rate, except an additional property tax rate authorized pursuant to
Article 5 (commencing with Section 2270) of this chapter, unless a
maximum property tax rate has been approved for such agency. If an
election is held on the formation of a local agency, the maximum
property tax rate for such agency shall be included in describing the
local agency on the ballot in the formation question.
   (b) In the event that a local agency which was in existence on the
effective date of this chapter desires to change its maximum
property tax rate, the governing body of such agency shall call a
special election, pursuant to the provisions of this article, to
approve a new maximum property tax rate for the agency.
   (c) No maximum property tax rate described in subdivision (a) or
(b) shall be approved except by a majority vote of the qualified
voters of that local agency voting on the issue.
   (d) Subdivisions (a), (b) and (c) of this section shall not apply
to an improvement district formed prior to, or after, the effective
date of this chapter for the purpose of levying an ad valorem tax as
defined in Section 2202 of the Revenue and Taxation Code for the
purpose of apportioning the costs of facilities and services made
available by a local agency, so long as the total property tax rate
within such improvement district does not exceed the maximum rate
which could be levied upon the property therein by a local agency
without regard to the existence of such improvement district.
   (e) Subdivisions (a), (b) and (c) shall not apply to an
improvement district formed for the purpose of issuing bonds if the
issuance of such bonds has been approved by the electorate of such
improvement district.



2287.5.  Whenever a local agency is formed without an election,
there may be submitted to the agency declaring the formation, at the
time of formation or within 30 days thereafter, consents to maximum
property tax rate from all of the qualified voters of the local
agency and, upon receipt of all consents, the maximum tax rate shall
be declared approved by the agency declaring formation.
   All consents to maximum tax rate shall be on forms provided by the
agency declaring formation and shall contain substantially the
language that would appear on the ballot if a maximum property tax
rate election were to be held. Each consent shall show the name and
address of the qualified voter, whose signature must be notarized.
All consents shall be for the same maximum property tax rate. The
county clerk shall verify the signatures on all consents and that the
consents constitute all of the qualified voters in the local agency
prior to a declaration of approval of the maximum property tax rate.



2288.  A maximum property tax rate election held by a local agency
formed under a law that does not provide a procedure for elections
shall be conducted by the county elections official, as follows:
   (a) The election shall be held not less than 74 days nor more than
120 days following the call of the election by the governing body of
the local agency. The call of the election shall specify whether the
election shall be by mailed ballots or not.
   (b) Not less than 15 days nor more than 30 days before the
election, the county elections official shall compile the index of
voters eligible to vote in the election as of the 30th day preceding
the election, establish the election board, precinct boards, and
precincts, as needed, and mail out the ballots or sample ballots.
   (c) Except as provided herein, an election subject to this section
shall be called, conducted, and canvassed as provided in the
Elections Code for the calling, conducting, and canvassing of general
elections.
   (d) The local agency shall reimburse the county in full for the
services performed by the county clerk upon presentation of a bill to
the local agency.
   (e) If the governing body of a local agency authorizes the use of
mailed ballots pursuant to Section 2287, the procedure to be used in
mailing and canvassing the ballots shall be the procedure prescribed
in Chapter 1 (commencing with Section 3000) of Division 3 and in
Chapter 1 (commencing with Section 15000) of Division 15 of the
Elections Code for the mailing and canvassing of vote by mail
ballots. However, a ballot shall be mailed to each qualified voter
and an application for a ballot shall not be required.



2289.  Whenever possible, elections to approve maximum property tax
rates shall be consolidated with other elections. In the event that
an election to approve a maximum property tax rate is not
consolidated with another election, the governing body calling the
election shall state, in the resolution calling the election, the
reasons why such consolidation is impracticable.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 2285-2289

REVENUE AND TAXATION CODE
SECTION 2285-2289



2285.  For the purposes of this article, the term "qualified voter
of the local agency" means a voter who meets the specific
qualifications, if any, set forth for voters of that local agency for
other purposes. If no such specific qualifications exist, the term
means a registered voter, as defined in the Elections Code, residing
within the area within which the election will be held; if there are
no registered voters within that area, the term means a landowner, in
which case each landowner shall have one vote. If such landowner is
a partnership, joint tenancy or tenancy in common, the vote to which
such landowner is entitled may be cast by any of the partners, joint
tenants or tenants in common; provided that only one such vote shall
be cast on behalf of the landowner. If such landowner is a
corporation, the vote to which such corporation is entitled may be
cast by any officer of such corporation who is empowered to act on
behalf of the corporation.
   As used in this section "landowner" means any person or
corporation shown on the last equalized assessment roll as the owner
of land; provided that where such person or corporation is no longer
the owner, the term shall mean any person or corporation entitled to
be shown as the owner on the next assessment roll.




2286.  (a) No local agency formed after the effective date of this
chapter shall levy, or have levied on its behalf, any property tax
rate, except an additional property tax rate authorized pursuant to
Article 5 (commencing with Section 2270) of this chapter, unless a
maximum property tax rate has been approved for such agency. If an
election is held on the formation of a local agency, the maximum
property tax rate for such agency shall be included in describing the
local agency on the ballot in the formation question.
   (b) In the event that a local agency which was in existence on the
effective date of this chapter desires to change its maximum
property tax rate, the governing body of such agency shall call a
special election, pursuant to the provisions of this article, to
approve a new maximum property tax rate for the agency.
   (c) No maximum property tax rate described in subdivision (a) or
(b) shall be approved except by a majority vote of the qualified
voters of that local agency voting on the issue.
   (d) Subdivisions (a), (b) and (c) of this section shall not apply
to an improvement district formed prior to, or after, the effective
date of this chapter for the purpose of levying an ad valorem tax as
defined in Section 2202 of the Revenue and Taxation Code for the
purpose of apportioning the costs of facilities and services made
available by a local agency, so long as the total property tax rate
within such improvement district does not exceed the maximum rate
which could be levied upon the property therein by a local agency
without regard to the existence of such improvement district.
   (e) Subdivisions (a), (b) and (c) shall not apply to an
improvement district formed for the purpose of issuing bonds if the
issuance of such bonds has been approved by the electorate of such
improvement district.



2287.5.  Whenever a local agency is formed without an election,
there may be submitted to the agency declaring the formation, at the
time of formation or within 30 days thereafter, consents to maximum
property tax rate from all of the qualified voters of the local
agency and, upon receipt of all consents, the maximum tax rate shall
be declared approved by the agency declaring formation.
   All consents to maximum tax rate shall be on forms provided by the
agency declaring formation and shall contain substantially the
language that would appear on the ballot if a maximum property tax
rate election were to be held. Each consent shall show the name and
address of the qualified voter, whose signature must be notarized.
All consents shall be for the same maximum property tax rate. The
county clerk shall verify the signatures on all consents and that the
consents constitute all of the qualified voters in the local agency
prior to a declaration of approval of the maximum property tax rate.



2288.  A maximum property tax rate election held by a local agency
formed under a law that does not provide a procedure for elections
shall be conducted by the county elections official, as follows:
   (a) The election shall be held not less than 74 days nor more than
120 days following the call of the election by the governing body of
the local agency. The call of the election shall specify whether the
election shall be by mailed ballots or not.
   (b) Not less than 15 days nor more than 30 days before the
election, the county elections official shall compile the index of
voters eligible to vote in the election as of the 30th day preceding
the election, establish the election board, precinct boards, and
precincts, as needed, and mail out the ballots or sample ballots.
   (c) Except as provided herein, an election subject to this section
shall be called, conducted, and canvassed as provided in the
Elections Code for the calling, conducting, and canvassing of general
elections.
   (d) The local agency shall reimburse the county in full for the
services performed by the county clerk upon presentation of a bill to
the local agency.
   (e) If the governing body of a local agency authorizes the use of
mailed ballots pursuant to Section 2287, the procedure to be used in
mailing and canvassing the ballots shall be the procedure prescribed
in Chapter 1 (commencing with Section 3000) of Division 3 and in
Chapter 1 (commencing with Section 15000) of Division 15 of the
Elections Code for the mailing and canvassing of vote by mail
ballots. However, a ballot shall be mailed to each qualified voter
and an application for a ballot shall not be required.



2289.  Whenever possible, elections to approve maximum property tax
rates shall be consolidated with other elections. In the event that
an election to approve a maximum property tax rate is not
consolidated with another election, the governing body calling the
election shall state, in the resolution calling the election, the
reasons why such consolidation is impracticable.