75.60. (a) Notwithstanding any other provision of law, the board of
supervisors of an eligible county or city and county, upon the
adoption of a method identifying the actual administrative costs
associated with the supplemental assessment roll, may direct the
county auditor to allocate to the county or city and county, prior to
the allocation of property tax revenues pursuant to Chapter 6
(commencing with Section 95) and prior to the allocation made
pursuant to Section 75.70, an amount equal to the actual
administrative costs, but not to exceed 5 percent of the revenues
that have been collected on or after January 1, 1987, due to the
assessments under this chapter. Those revenues shall be used solely
for the purpose of administration of this chapter, regardless of the
date those costs are incurred.
(b) For purposes of this section:
(1) "Actual administrative costs" includes only those direct costs
for administration, data processing, collection, and appeal that are
incurred by county auditors, assessors, and tax collectors. "Actual
administrative costs" also includes those indirect costs for
administration, data processing, collections, and appeal that are
incurred by county auditors, assessors, and tax collectors and are
allowed by state and federal audit standards pursuant to the A-87
Cost Allocation Program.
(2) "Eligible county or city and county" means a county or city
and county that has been certified by the State Board of Equalization
as an eligible county or city and county. The State Board of
Equalization shall certify a county or city and county as an eligible
county or city and county only if both of the following are
determined to exist:
(A) The average assessment level in the county or city and county
is at least 95 percent of the assessment level required by statute,
as determined by the board's most recent survey of that county or
city and county performed pursuant to Section 15640 of the Government
Code.
(B) For any survey of a county assessment roll for the 1996-97
fiscal year and each fiscal year thereafter, the sum of the absolute
values of the differences from the statutorily required assessment
level described in subparagraph (A) does not exceed 7.5 percent of
the total amount of the county's or city and county's statutorily
required assessed value, as determined pursuant to the board's survey
described in subparagraph (A).
(3) Each certification of a county or city and county shall be
valid only until the next survey made by the board. If a county or
city and county has been certified following a survey that includes a
sampling of assessments, the board may continue to certify that
county or city and county following a survey that does not include
sampling if the board finds in the survey conducted without sampling
that there are no significant assessment problems in the county or
city and county. The board shall, by regulation, define "significant
assessment problems" for purposes of this section, and that
definition shall include objective standards to measure performance.
If the board finds in the survey conducted without sampling that
significant assessment problems exist, the board shall conduct a
sampling of assessments in that county or city and county to
determine if it is an eligible county or city and county. If a county
or city and county is not certified by the board, it may request a
new survey in advance of the regularly scheduled survey, provided
that it agrees to pay for the cost of the survey.
75.65. (a) There is hereby appropriated from the General Fund to
the Supplemental Roll Administrative Cost Fund (hereafter referred to
as "the fund"), which is hereby created, the sum of ten million
seventy-five thousand four hundred ninety dollars ($10,075,490).
(b) Money in the fund shall be allocated to counties to pay for
the costs of administering this chapter in the 1983-84 fiscal year,
where such costs are in excess of the amount of property tax revenue
allocated for administrative costs pursuant to Section 75.60.
(c) The Controller shall allocate those funds upon certification
by the board and the Department of Finance that the claim by the
county for reimbursement of excess administrative cost is predicated
on prudent administrative practice and does not incorporate expenses
which are not essential to the administration of this chapter.
(d) Counties may submit claims for reimbursement for excess
administrative costs of administering the provisions of this chapter
to the board no later than January 15, 1984. The board shall review
those claims and forward them with recommendations to the Department
of Finance by March 1, 1984. If approved by the Department of
Finance, the claim shall be submitted to the Controller for payment
from the fund. The claim shall be paid no later than April 15, 1984.
(e) The Department of Finance shall develop guidelines for county
claims pursuant to this article, which shall be developed in
consultation with the board and with representatives of county
assessors, county auditors and county tax collectors. The guidelines
shall be issued by December 1, 1983.
75.66. It is the intent of the Legislature that no further
appropriation shall be made, other than that provided by Section
75.65, and no reimbursement is required by this chapter pursuant to
Section 6 of Article XIII B of the California Constitution or Section
2231, because the county has authority pursuant to Section 75.60 to
allocate additional revenues generated pursuant to this chapter to
pay for administrative costs mandated by this chapter.
75.60. (a) Notwithstanding any other provision of law, the board of
supervisors of an eligible county or city and county, upon the
adoption of a method identifying the actual administrative costs
associated with the supplemental assessment roll, may direct the
county auditor to allocate to the county or city and county, prior to
the allocation of property tax revenues pursuant to Chapter 6
(commencing with Section 95) and prior to the allocation made
pursuant to Section 75.70, an amount equal to the actual
administrative costs, but not to exceed 5 percent of the revenues
that have been collected on or after January 1, 1987, due to the
assessments under this chapter. Those revenues shall be used solely
for the purpose of administration of this chapter, regardless of the
date those costs are incurred.
(b) For purposes of this section:
(1) "Actual administrative costs" includes only those direct costs
for administration, data processing, collection, and appeal that are
incurred by county auditors, assessors, and tax collectors. "Actual
administrative costs" also includes those indirect costs for
administration, data processing, collections, and appeal that are
incurred by county auditors, assessors, and tax collectors and are
allowed by state and federal audit standards pursuant to the A-87
Cost Allocation Program.
(2) "Eligible county or city and county" means a county or city
and county that has been certified by the State Board of Equalization
as an eligible county or city and county. The State Board of
Equalization shall certify a county or city and county as an eligible
county or city and county only if both of the following are
determined to exist:
(A) The average assessment level in the county or city and county
is at least 95 percent of the assessment level required by statute,
as determined by the board's most recent survey of that county or
city and county performed pursuant to Section 15640 of the Government
Code.
(B) For any survey of a county assessment roll for the 1996-97
fiscal year and each fiscal year thereafter, the sum of the absolute
values of the differences from the statutorily required assessment
level described in subparagraph (A) does not exceed 7.5 percent of
the total amount of the county's or city and county's statutorily
required assessed value, as determined pursuant to the board's survey
described in subparagraph (A).
(3) Each certification of a county or city and county shall be
valid only until the next survey made by the board. If a county or
city and county has been certified following a survey that includes a
sampling of assessments, the board may continue to certify that
county or city and county following a survey that does not include
sampling if the board finds in the survey conducted without sampling
that there are no significant assessment problems in the county or
city and county. The board shall, by regulation, define "significant
assessment problems" for purposes of this section, and that
definition shall include objective standards to measure performance.
If the board finds in the survey conducted without sampling that
significant assessment problems exist, the board shall conduct a
sampling of assessments in that county or city and county to
determine if it is an eligible county or city and county. If a county
or city and county is not certified by the board, it may request a
new survey in advance of the regularly scheduled survey, provided
that it agrees to pay for the cost of the survey.
75.65. (a) There is hereby appropriated from the General Fund to
the Supplemental Roll Administrative Cost Fund (hereafter referred to
as "the fund"), which is hereby created, the sum of ten million
seventy-five thousand four hundred ninety dollars ($10,075,490).
(b) Money in the fund shall be allocated to counties to pay for
the costs of administering this chapter in the 1983-84 fiscal year,
where such costs are in excess of the amount of property tax revenue
allocated for administrative costs pursuant to Section 75.60.
(c) The Controller shall allocate those funds upon certification
by the board and the Department of Finance that the claim by the
county for reimbursement of excess administrative cost is predicated
on prudent administrative practice and does not incorporate expenses
which are not essential to the administration of this chapter.
(d) Counties may submit claims for reimbursement for excess
administrative costs of administering the provisions of this chapter
to the board no later than January 15, 1984. The board shall review
those claims and forward them with recommendations to the Department
of Finance by March 1, 1984. If approved by the Department of
Finance, the claim shall be submitted to the Controller for payment
from the fund. The claim shall be paid no later than April 15, 1984.
(e) The Department of Finance shall develop guidelines for county
claims pursuant to this article, which shall be developed in
consultation with the board and with representatives of county
assessors, county auditors and county tax collectors. The guidelines
shall be issued by December 1, 1983.
75.66. It is the intent of the Legislature that no further
appropriation shall be made, other than that provided by Section
75.65, and no reimbursement is required by this chapter pursuant to
Section 6 of Article XIII B of the California Constitution or Section
2231, because the county has authority pursuant to Section 75.60 to
allocate additional revenues generated pursuant to this chapter to
pay for administrative costs mandated by this chapter.
75.60. (a) Notwithstanding any other provision of law, the board of
supervisors of an eligible county or city and county, upon the
adoption of a method identifying the actual administrative costs
associated with the supplemental assessment roll, may direct the
county auditor to allocate to the county or city and county, prior to
the allocation of property tax revenues pursuant to Chapter 6
(commencing with Section 95) and prior to the allocation made
pursuant to Section 75.70, an amount equal to the actual
administrative costs, but not to exceed 5 percent of the revenues
that have been collected on or after January 1, 1987, due to the
assessments under this chapter. Those revenues shall be used solely
for the purpose of administration of this chapter, regardless of the
date those costs are incurred.
(b) For purposes of this section:
(1) "Actual administrative costs" includes only those direct costs
for administration, data processing, collection, and appeal that are
incurred by county auditors, assessors, and tax collectors. "Actual
administrative costs" also includes those indirect costs for
administration, data processing, collections, and appeal that are
incurred by county auditors, assessors, and tax collectors and are
allowed by state and federal audit standards pursuant to the A-87
Cost Allocation Program.
(2) "Eligible county or city and county" means a county or city
and county that has been certified by the State Board of Equalization
as an eligible county or city and county. The State Board of
Equalization shall certify a county or city and county as an eligible
county or city and county only if both of the following are
determined to exist:
(A) The average assessment level in the county or city and county
is at least 95 percent of the assessment level required by statute,
as determined by the board's most recent survey of that county or
city and county performed pursuant to Section 15640 of the Government
Code.
(B) For any survey of a county assessment roll for the 1996-97
fiscal year and each fiscal year thereafter, the sum of the absolute
values of the differences from the statutorily required assessment
level described in subparagraph (A) does not exceed 7.5 percent of
the total amount of the county's or city and county's statutorily
required assessed value, as determined pursuant to the board's survey
described in subparagraph (A).
(3) Each certification of a county or city and county shall be
valid only until the next survey made by the board. If a county or
city and county has been certified following a survey that includes a
sampling of assessments, the board may continue to certify that
county or city and county following a survey that does not include
sampling if the board finds in the survey conducted without sampling
that there are no significant assessment problems in the county or
city and county. The board shall, by regulation, define "significant
assessment problems" for purposes of this section, and that
definition shall include objective standards to measure performance.
If the board finds in the survey conducted without sampling that
significant assessment problems exist, the board shall conduct a
sampling of assessments in that county or city and county to
determine if it is an eligible county or city and county. If a county
or city and county is not certified by the board, it may request a
new survey in advance of the regularly scheduled survey, provided
that it agrees to pay for the cost of the survey.
75.65. (a) There is hereby appropriated from the General Fund to
the Supplemental Roll Administrative Cost Fund (hereafter referred to
as "the fund"), which is hereby created, the sum of ten million
seventy-five thousand four hundred ninety dollars ($10,075,490).
(b) Money in the fund shall be allocated to counties to pay for
the costs of administering this chapter in the 1983-84 fiscal year,
where such costs are in excess of the amount of property tax revenue
allocated for administrative costs pursuant to Section 75.60.
(c) The Controller shall allocate those funds upon certification
by the board and the Department of Finance that the claim by the
county for reimbursement of excess administrative cost is predicated
on prudent administrative practice and does not incorporate expenses
which are not essential to the administration of this chapter.
(d) Counties may submit claims for reimbursement for excess
administrative costs of administering the provisions of this chapter
to the board no later than January 15, 1984. The board shall review
those claims and forward them with recommendations to the Department
of Finance by March 1, 1984. If approved by the Department of
Finance, the claim shall be submitted to the Controller for payment
from the fund. The claim shall be paid no later than April 15, 1984.
(e) The Department of Finance shall develop guidelines for county
claims pursuant to this article, which shall be developed in
consultation with the board and with representatives of county
assessors, county auditors and county tax collectors. The guidelines
shall be issued by December 1, 1983.
75.66. It is the intent of the Legislature that no further
appropriation shall be made, other than that provided by Section
75.65, and no reimbursement is required by this chapter pursuant to
Section 6 of Article XIII B of the California Constitution or Section
2231, because the county has authority pursuant to Section 75.60 to
allocate additional revenues generated pursuant to this chapter to
pay for administrative costs mandated by this chapter.
