54900. When there is a change in boundaries (1) of a city, (2) of a
district, or special zone thereof, within a city the tax levy of
which is carried on the regular city assessment roll, or (3) of a
district, or special zone thereof, the tax or special assessment levy
of which is carried on the regular county assessment roll, or when a
city or any district, or special zone thereof, is created the tax or
special assessment levy of which is carried on the regular county
assessment roll, or when a district previously levying and collecting
taxes or special assessments based upon its own assessment utilizes
the regular city or county assessment roll, the tax or assessment
levying authority of the city or district shall file or cause to be
filed a statement of the creation or change, or of the exterior
boundaries of the district and the special zones therein newly
utilizing the regular city or county assessment roll. The city or
district shall prepare the statement and forward it to the tax or
assessment levying authority for filing.
Any filing as required by this section by the executive officer of
a local agency formation commission pursuant to Section 57204 shall
be deemed to satisfy the requirements of this chapter.
54900.1. The tax or assessment levying authority as used in this
chapter shall be the governmental body required to levy taxes or
assessments by the principal act of the city or district as defined
in Section 56065.
54901. (a) The statement shall be in the form required by the Board
of Equalization and include a certified copy of the ordinance or
resolution ordering the creation of or change in boundary of the
city, district or zone thereof, a legal description of said
boundaries and a map or plat indicating the boundaries.
(b) If the proceedings require the executive officer of a local
agency formation commission to execute a certificate of completion of
proceedings, the statement shall set forth the effective date of the
proceeding. The statement shall also specify whether or not the
affected property will be taxed for any existing bonded indebtedness
or contractual obligations, and specify the change associated with
each affected agency.
(c) For changes of organization or reorganizations which include
the incorporation of, annexation to, or detachment from a city, the
statement shall also include the estimated population of the affected
territory and include a map or plat showing limiting addresses on
streets within the affected territory.
54902. On or before December 1 of the year immediately preceding
the year in which the assessments or taxes are to be levied, the
statement shall be filed with the auditor of each levying county, and
the statement and the map or plat shall be filed with each assessor
whose roll is used for the levy and with the State Board of
Equalization in Sacramento.
54902.1. In the event that any statement, map or plat required by
this chapter is filed after the deadline specified in Section 54902,
the provisions of Section 54903 shall apply to the territory
described in such statement, map or plat and the boundary changes
indicated therein shall not be effective for tax or assessment
purposes for the fiscal year beginning on the following July 1.
Any city or district, or zone thereof, to which this section
applies may borrow an amount of money equivalent to the anticipated
tax revenue which would have been collected during such fiscal year
within the territory described in the statement, map or plat, if such
statement, map or plat had been filed on or before the deadline
specified in Section 54902.
During succeeding fiscal years a tax or assessment may be levied
by, or on behalf of, any city or district, or zone thereof, in order
to repay such borrowed funds, including the cost of interest charges
connected therewith. The tax shall be levied, after notice of the
intent to levy the tax to the State Board of Equalization in such
time and manner as prescribed by the board, only on that property
described in the statement, map or plat. Such an amount of money may
be raised during a single fiscal year or, at the discretion of the
affected local agency, a portion of such amount may be raised in each
of several fiscal years. The tax or assessment rate authorized by
this section shall be in addition to any maximum property tax rate
established pursuant to Chapter 3 (commencing with Section 2201) of
Part 4 of Division 1 of the Revenue and Taxation Code.
54902.2. Notwithstanding any other provision of law, whenever a
taxing agency elects to become a revenue district within the meaning
of Section 122 of the Revenue and Taxation Code or elects to utilize
the regular city assessment roll, it shall do so by the adoption of a
resolution to that effect. The clerk of the legislative body of such
district shall file a certified copy of such resolution, together
with the statements as required by this chapter, with each assessor
whose roll is to be used for the levy of assessment or taxes and with
the State Board of Equalization in Sacramento.
54902.5. (a) Notwithstanding Section 6103, the State Board of
Equalization shall establish a schedule of fees for filing and
processing the statements and maps or plats that are required to be
filed with the board pursuant to Section 54902.
(1) The schedule shall not include any fee that exceeds the
reasonably anticipated cost to the board of performing the work to
which the fee relates, or an amount equal to 25 percent of the
anticipated total tax revenue that will be collected by the city or
district during the first full fiscal year, beginning on July 1, that
the boundary changes are effective, as determined by the county
auditor, whichever amount is less.
(2) For purposes of this subdivision, "anticipated total tax
revenue" means the tax revenues that will be allocated to the city or
district from all property located within the boundaries of the city
or district, including the area affected by the boundary change.
(b) The city, district, or executive officer of a local agency
formation commission, forwarding the statement to the tax or
assessment levying authority for filing pursuant to Section 54900,
shall accompany the statement with the necessary fee for transmittal
to the board. However, with respect to a newly created city or
district, no fee shall be required until the time that the city or
district receives its first revenues.
54903. The creation of any city, district or zone thereof or the
change in its boundaries is not effective for assessment or taxation
purposes nor shall the tax or the special assessment levy of a
district previously levying and collecting taxes or special
assessments based on its own assessment be carried on a city or
county assessment roll unless the statement and map or plat is filed
pursuant to this chapter.
54903.1. When a statement of the creation or change of boundaries
of a school district and a map or plat thereof is required to be
filed with the State Board of Equalization, the authority required to
file the statement and map or plat shall, at the same time, file a
copy of the statement and map or plat with the Superintendent of
Public Instruction and the county superintendent of schools of the
county in which the school district is located.
54904. This chapter does not apply to sanitary districts organized,
consolidated, or whose boundaries are changed, pursuant to Part 1 of
Division 6 of the Health and Safety Code if the district levies and
collects taxes based upon its own assessment without taking advantage
of Sections 6780 to 6787 of the Health and Safety Code.
54905. This chapter does not apply to any community facilities
district organized pursuant to the Mello-Roos Community Facilities
Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of
Division 2 of Title 5) if the district does not provide for the
collection of special taxes by reference to tax rate areas.
54906. This chapter does not apply to any zones within a permanent
road division created pursuant to Section 1162.6 of the Streets and
Highways Code, where the zones are formed for a specific permanent
road project.
54915. Notwithstanding Sections 54902 and 54903, any change in the
boundaries of a fire protection district formed or operating under
Part 2.7 (commencing with Section 13801) of Division 12 of the Health
and Safety Code as the result of an annexation to a city, the
proceedings for which were completed in 1972, and as the result of
the withdrawal of territory of the district by action taken prior to
March 1, 1973, pursuant to Section 13952 of the Health and Safety
Code, by the city council of a city to which such territory has been
annexed shall be effective for assessment and taxation purposes for
the 1973-74 fiscal year if the required statements and map or plat is
filed on or before March 1, 1973.
The district from which the territory has been withdrawn shall
have no power to furnish fire protection services to such territory
on or after July 1, 1973, and no taxes shall be levied by or on
behalf of the district on any property in such territory in order to
furnish fire protection services to such territory on or after July
1, 1973.
54915.5. Notwithstanding the provisions of Section 54902, 54902.1,
or 54903, the approval of any formation of a fire protection district
by the voters at an election held on June 8, 1982, shall be
effective for assessment and taxation purposes for the 1982-83 fiscal
year if the required statements and map or plat are filed on or
before July 15, 1982.
54916.5. Notwithstanding the provisions of Section 54902, 54902.1,
or 54903, any county service area which is formed for the purpose of
providing fire protection and emergency medical services, the
formation of which is completed on March 3, 1982, shall be effective
for assessment and taxation purposes for the 1982-83 fiscal year if
the required statements and map or plat are filed on or before March
17, 1982.
54900. When there is a change in boundaries (1) of a city, (2) of a
district, or special zone thereof, within a city the tax levy of
which is carried on the regular city assessment roll, or (3) of a
district, or special zone thereof, the tax or special assessment levy
of which is carried on the regular county assessment roll, or when a
city or any district, or special zone thereof, is created the tax or
special assessment levy of which is carried on the regular county
assessment roll, or when a district previously levying and collecting
taxes or special assessments based upon its own assessment utilizes
the regular city or county assessment roll, the tax or assessment
levying authority of the city or district shall file or cause to be
filed a statement of the creation or change, or of the exterior
boundaries of the district and the special zones therein newly
utilizing the regular city or county assessment roll. The city or
district shall prepare the statement and forward it to the tax or
assessment levying authority for filing.
Any filing as required by this section by the executive officer of
a local agency formation commission pursuant to Section 57204 shall
be deemed to satisfy the requirements of this chapter.
54900.1. The tax or assessment levying authority as used in this
chapter shall be the governmental body required to levy taxes or
assessments by the principal act of the city or district as defined
in Section 56065.
54901. (a) The statement shall be in the form required by the Board
of Equalization and include a certified copy of the ordinance or
resolution ordering the creation of or change in boundary of the
city, district or zone thereof, a legal description of said
boundaries and a map or plat indicating the boundaries.
(b) If the proceedings require the executive officer of a local
agency formation commission to execute a certificate of completion of
proceedings, the statement shall set forth the effective date of the
proceeding. The statement shall also specify whether or not the
affected property will be taxed for any existing bonded indebtedness
or contractual obligations, and specify the change associated with
each affected agency.
(c) For changes of organization or reorganizations which include
the incorporation of, annexation to, or detachment from a city, the
statement shall also include the estimated population of the affected
territory and include a map or plat showing limiting addresses on
streets within the affected territory.
54902. On or before December 1 of the year immediately preceding
the year in which the assessments or taxes are to be levied, the
statement shall be filed with the auditor of each levying county, and
the statement and the map or plat shall be filed with each assessor
whose roll is used for the levy and with the State Board of
Equalization in Sacramento.
54902.1. In the event that any statement, map or plat required by
this chapter is filed after the deadline specified in Section 54902,
the provisions of Section 54903 shall apply to the territory
described in such statement, map or plat and the boundary changes
indicated therein shall not be effective for tax or assessment
purposes for the fiscal year beginning on the following July 1.
Any city or district, or zone thereof, to which this section
applies may borrow an amount of money equivalent to the anticipated
tax revenue which would have been collected during such fiscal year
within the territory described in the statement, map or plat, if such
statement, map or plat had been filed on or before the deadline
specified in Section 54902.
During succeeding fiscal years a tax or assessment may be levied
by, or on behalf of, any city or district, or zone thereof, in order
to repay such borrowed funds, including the cost of interest charges
connected therewith. The tax shall be levied, after notice of the
intent to levy the tax to the State Board of Equalization in such
time and manner as prescribed by the board, only on that property
described in the statement, map or plat. Such an amount of money may
be raised during a single fiscal year or, at the discretion of the
affected local agency, a portion of such amount may be raised in each
of several fiscal years. The tax or assessment rate authorized by
this section shall be in addition to any maximum property tax rate
established pursuant to Chapter 3 (commencing with Section 2201) of
Part 4 of Division 1 of the Revenue and Taxation Code.
54902.2. Notwithstanding any other provision of law, whenever a
taxing agency elects to become a revenue district within the meaning
of Section 122 of the Revenue and Taxation Code or elects to utilize
the regular city assessment roll, it shall do so by the adoption of a
resolution to that effect. The clerk of the legislative body of such
district shall file a certified copy of such resolution, together
with the statements as required by this chapter, with each assessor
whose roll is to be used for the levy of assessment or taxes and with
the State Board of Equalization in Sacramento.
54902.5. (a) Notwithstanding Section 6103, the State Board of
Equalization shall establish a schedule of fees for filing and
processing the statements and maps or plats that are required to be
filed with the board pursuant to Section 54902.
(1) The schedule shall not include any fee that exceeds the
reasonably anticipated cost to the board of performing the work to
which the fee relates, or an amount equal to 25 percent of the
anticipated total tax revenue that will be collected by the city or
district during the first full fiscal year, beginning on July 1, that
the boundary changes are effective, as determined by the county
auditor, whichever amount is less.
(2) For purposes of this subdivision, "anticipated total tax
revenue" means the tax revenues that will be allocated to the city or
district from all property located within the boundaries of the city
or district, including the area affected by the boundary change.
(b) The city, district, or executive officer of a local agency
formation commission, forwarding the statement to the tax or
assessment levying authority for filing pursuant to Section 54900,
shall accompany the statement with the necessary fee for transmittal
to the board. However, with respect to a newly created city or
district, no fee shall be required until the time that the city or
district receives its first revenues.
54903. The creation of any city, district or zone thereof or the
change in its boundaries is not effective for assessment or taxation
purposes nor shall the tax or the special assessment levy of a
district previously levying and collecting taxes or special
assessments based on its own assessment be carried on a city or
county assessment roll unless the statement and map or plat is filed
pursuant to this chapter.
54903.1. When a statement of the creation or change of boundaries
of a school district and a map or plat thereof is required to be
filed with the State Board of Equalization, the authority required to
file the statement and map or plat shall, at the same time, file a
copy of the statement and map or plat with the Superintendent of
Public Instruction and the county superintendent of schools of the
county in which the school district is located.
54904. This chapter does not apply to sanitary districts organized,
consolidated, or whose boundaries are changed, pursuant to Part 1 of
Division 6 of the Health and Safety Code if the district levies and
collects taxes based upon its own assessment without taking advantage
of Sections 6780 to 6787 of the Health and Safety Code.
54905. This chapter does not apply to any community facilities
district organized pursuant to the Mello-Roos Community Facilities
Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of
Division 2 of Title 5) if the district does not provide for the
collection of special taxes by reference to tax rate areas.
54906. This chapter does not apply to any zones within a permanent
road division created pursuant to Section 1162.6 of the Streets and
Highways Code, where the zones are formed for a specific permanent
road project.
54915. Notwithstanding Sections 54902 and 54903, any change in the
boundaries of a fire protection district formed or operating under
Part 2.7 (commencing with Section 13801) of Division 12 of the Health
and Safety Code as the result of an annexation to a city, the
proceedings for which were completed in 1972, and as the result of
the withdrawal of territory of the district by action taken prior to
March 1, 1973, pursuant to Section 13952 of the Health and Safety
Code, by the city council of a city to which such territory has been
annexed shall be effective for assessment and taxation purposes for
the 1973-74 fiscal year if the required statements and map or plat is
filed on or before March 1, 1973.
The district from which the territory has been withdrawn shall
have no power to furnish fire protection services to such territory
on or after July 1, 1973, and no taxes shall be levied by or on
behalf of the district on any property in such territory in order to
furnish fire protection services to such territory on or after July
1, 1973.
54915.5. Notwithstanding the provisions of Section 54902, 54902.1,
or 54903, the approval of any formation of a fire protection district
by the voters at an election held on June 8, 1982, shall be
effective for assessment and taxation purposes for the 1982-83 fiscal
year if the required statements and map or plat are filed on or
before July 15, 1982.
54916.5. Notwithstanding the provisions of Section 54902, 54902.1,
or 54903, any county service area which is formed for the purpose of
providing fire protection and emergency medical services, the
formation of which is completed on March 3, 1982, shall be effective
for assessment and taxation purposes for the 1982-83 fiscal year if
the required statements and map or plat are filed on or before March
17, 1982.
54900. When there is a change in boundaries (1) of a city, (2) of a
district, or special zone thereof, within a city the tax levy of
which is carried on the regular city assessment roll, or (3) of a
district, or special zone thereof, the tax or special assessment levy
of which is carried on the regular county assessment roll, or when a
city or any district, or special zone thereof, is created the tax or
special assessment levy of which is carried on the regular county
assessment roll, or when a district previously levying and collecting
taxes or special assessments based upon its own assessment utilizes
the regular city or county assessment roll, the tax or assessment
levying authority of the city or district shall file or cause to be
filed a statement of the creation or change, or of the exterior
boundaries of the district and the special zones therein newly
utilizing the regular city or county assessment roll. The city or
district shall prepare the statement and forward it to the tax or
assessment levying authority for filing.
Any filing as required by this section by the executive officer of
a local agency formation commission pursuant to Section 57204 shall
be deemed to satisfy the requirements of this chapter.
54900.1. The tax or assessment levying authority as used in this
chapter shall be the governmental body required to levy taxes or
assessments by the principal act of the city or district as defined
in Section 56065.
54901. (a) The statement shall be in the form required by the Board
of Equalization and include a certified copy of the ordinance or
resolution ordering the creation of or change in boundary of the
city, district or zone thereof, a legal description of said
boundaries and a map or plat indicating the boundaries.
(b) If the proceedings require the executive officer of a local
agency formation commission to execute a certificate of completion of
proceedings, the statement shall set forth the effective date of the
proceeding. The statement shall also specify whether or not the
affected property will be taxed for any existing bonded indebtedness
or contractual obligations, and specify the change associated with
each affected agency.
(c) For changes of organization or reorganizations which include
the incorporation of, annexation to, or detachment from a city, the
statement shall also include the estimated population of the affected
territory and include a map or plat showing limiting addresses on
streets within the affected territory.
54902. On or before December 1 of the year immediately preceding
the year in which the assessments or taxes are to be levied, the
statement shall be filed with the auditor of each levying county, and
the statement and the map or plat shall be filed with each assessor
whose roll is used for the levy and with the State Board of
Equalization in Sacramento.
54902.1. In the event that any statement, map or plat required by
this chapter is filed after the deadline specified in Section 54902,
the provisions of Section 54903 shall apply to the territory
described in such statement, map or plat and the boundary changes
indicated therein shall not be effective for tax or assessment
purposes for the fiscal year beginning on the following July 1.
Any city or district, or zone thereof, to which this section
applies may borrow an amount of money equivalent to the anticipated
tax revenue which would have been collected during such fiscal year
within the territory described in the statement, map or plat, if such
statement, map or plat had been filed on or before the deadline
specified in Section 54902.
During succeeding fiscal years a tax or assessment may be levied
by, or on behalf of, any city or district, or zone thereof, in order
to repay such borrowed funds, including the cost of interest charges
connected therewith. The tax shall be levied, after notice of the
intent to levy the tax to the State Board of Equalization in such
time and manner as prescribed by the board, only on that property
described in the statement, map or plat. Such an amount of money may
be raised during a single fiscal year or, at the discretion of the
affected local agency, a portion of such amount may be raised in each
of several fiscal years. The tax or assessment rate authorized by
this section shall be in addition to any maximum property tax rate
established pursuant to Chapter 3 (commencing with Section 2201) of
Part 4 of Division 1 of the Revenue and Taxation Code.
54902.2. Notwithstanding any other provision of law, whenever a
taxing agency elects to become a revenue district within the meaning
of Section 122 of the Revenue and Taxation Code or elects to utilize
the regular city assessment roll, it shall do so by the adoption of a
resolution to that effect. The clerk of the legislative body of such
district shall file a certified copy of such resolution, together
with the statements as required by this chapter, with each assessor
whose roll is to be used for the levy of assessment or taxes and with
the State Board of Equalization in Sacramento.
54902.5. (a) Notwithstanding Section 6103, the State Board of
Equalization shall establish a schedule of fees for filing and
processing the statements and maps or plats that are required to be
filed with the board pursuant to Section 54902.
(1) The schedule shall not include any fee that exceeds the
reasonably anticipated cost to the board of performing the work to
which the fee relates, or an amount equal to 25 percent of the
anticipated total tax revenue that will be collected by the city or
district during the first full fiscal year, beginning on July 1, that
the boundary changes are effective, as determined by the county
auditor, whichever amount is less.
(2) For purposes of this subdivision, "anticipated total tax
revenue" means the tax revenues that will be allocated to the city or
district from all property located within the boundaries of the city
or district, including the area affected by the boundary change.
(b) The city, district, or executive officer of a local agency
formation commission, forwarding the statement to the tax or
assessment levying authority for filing pursuant to Section 54900,
shall accompany the statement with the necessary fee for transmittal
to the board. However, with respect to a newly created city or
district, no fee shall be required until the time that the city or
district receives its first revenues.
54903. The creation of any city, district or zone thereof or the
change in its boundaries is not effective for assessment or taxation
purposes nor shall the tax or the special assessment levy of a
district previously levying and collecting taxes or special
assessments based on its own assessment be carried on a city or
county assessment roll unless the statement and map or plat is filed
pursuant to this chapter.
54903.1. When a statement of the creation or change of boundaries
of a school district and a map or plat thereof is required to be
filed with the State Board of Equalization, the authority required to
file the statement and map or plat shall, at the same time, file a
copy of the statement and map or plat with the Superintendent of
Public Instruction and the county superintendent of schools of the
county in which the school district is located.
54904. This chapter does not apply to sanitary districts organized,
consolidated, or whose boundaries are changed, pursuant to Part 1 of
Division 6 of the Health and Safety Code if the district levies and
collects taxes based upon its own assessment without taking advantage
of Sections 6780 to 6787 of the Health and Safety Code.
54905. This chapter does not apply to any community facilities
district organized pursuant to the Mello-Roos Community Facilities
Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of
Division 2 of Title 5) if the district does not provide for the
collection of special taxes by reference to tax rate areas.
54906. This chapter does not apply to any zones within a permanent
road division created pursuant to Section 1162.6 of the Streets and
Highways Code, where the zones are formed for a specific permanent
road project.
54915. Notwithstanding Sections 54902 and 54903, any change in the
boundaries of a fire protection district formed or operating under
Part 2.7 (commencing with Section 13801) of Division 12 of the Health
and Safety Code as the result of an annexation to a city, the
proceedings for which were completed in 1972, and as the result of
the withdrawal of territory of the district by action taken prior to
March 1, 1973, pursuant to Section 13952 of the Health and Safety
Code, by the city council of a city to which such territory has been
annexed shall be effective for assessment and taxation purposes for
the 1973-74 fiscal year if the required statements and map or plat is
filed on or before March 1, 1973.
The district from which the territory has been withdrawn shall
have no power to furnish fire protection services to such territory
on or after July 1, 1973, and no taxes shall be levied by or on
behalf of the district on any property in such territory in order to
furnish fire protection services to such territory on or after July
1, 1973.
54915.5. Notwithstanding the provisions of Section 54902, 54902.1,
or 54903, the approval of any formation of a fire protection district
by the voters at an election held on June 8, 1982, shall be
effective for assessment and taxation purposes for the 1982-83 fiscal
year if the required statements and map or plat are filed on or
before July 15, 1982.
54916.5. Notwithstanding the provisions of Section 54902, 54902.1,
or 54903, any county service area which is formed for the purpose of
providing fire protection and emergency medical services, the
formation of which is completed on March 3, 1982, shall be effective
for assessment and taxation purposes for the 1982-83 fiscal year if
the required statements and map or plat are filed on or before March
17, 1982.
