37010. Applications shall be submitted to the donee to which the
donor proposes to contribute the property.
37011. At a minimum, each application shall contain all of the
following:
(a) The identification of the donor and donee.
(b) A description of the property, including documentation of how
the property meets the criteria and qualifies for acceptance under
the program.
(c) A property appraisal meeting the requirements of Section 170
of Title 26 of the United States Code, setting forth the fair market
value of the property.
(d) (1) A certification by the donor that the donor received no
other valuable consideration for the donation of property.
(2) A certification by the donor that the contribution was not,
and is not, required to satisfy a condition imposed upon the donor by
any lease, permit, license, certificate, or other entitlement for
use issued by one or more public agencies, including, but not limited
to, the mitigation of significant effects on the environment of a
project pursuant to an approved environmental impact report or
mitigated negative declaration required pursuant to the California
Environmental Quality Act (Division 13 (commencing with Section
21000)).
(e) A certification by the donor that the application discloses
any known or suspected environmental conditions associated with the
property.
37012. (a) Each donee shall evaluate applications submitted to it
and prepare a plan for the board that sets forth the donee's
priorities for acquisition of property that qualifies under the
program. Consistent with the criteria established for the program,
each donee may use its own priority lists and procedures in
determining which properties or types of properties shall be given
priority.
(b) Each donee or the board may request that the applicant supply
further information reasonably necessary to allow the donee or the
board to evaluate the proposed donation.
(c) The department may accept contributions of money from any
taxpayer to pay or reimburse the costs of appraisal, escrow, title,
and other transaction costs associated with the contribution of any
particular property or set of properties, including any environmental
assessments required by the department, and the costs of preparing
any necessary management plan for the property or set of properties.
(d) Prior to acquiring an easement or other interest in land
pursuant to this division, a public hearing shall be held by the
donee, if the donee is a public agency, or by the board if the donee
is a designated nonprofit organization, in the local community.
Notice shall be given by the donee or the board to the county board
of supervisors of the affected county, adjacent landowners, affected
water districts, local municipalities, and other interested parties,
as determined by the donee or the board.
(e) When submitting a donation of qualified property to the board
for final approval, the donee shall provide the board with the fair
market value of the property proposed for acceptance, based on
appraisals that have been reviewed and approved by the Department of
General Services.
37013. The board shall provide a list to the Joint Legislative
Budget Committee and the Franchise Tax Board, in the form and manner
determined by the Franchise Tax Board, of the names, taxpayer
identification numbers, including taxpayer identification numbers of
each partner or shareholder, as applicable, a legal description of
the donated property, and the total amount of the tax credit approved
for each donation.
37014. Assets received by a donee pursuant to this division shall
not be deemed transfers pursuant to Chapter 9 (commencing with
Section 2780) of Division 3 of the Fish and Game Code. Funds from the
Habitat Conservation Fund, the Environmental Enhancement and
Mitigation Program Fund created pursuant to Section 164.56 of the
Streets and Highways Code, the State Parks and Recreation Fund, and
the Wildlife Restoration Fund, may not be used to fund the tax credit
authorized pursuant to this division.
37010. Applications shall be submitted to the donee to which the
donor proposes to contribute the property.
37011. At a minimum, each application shall contain all of the
following:
(a) The identification of the donor and donee.
(b) A description of the property, including documentation of how
the property meets the criteria and qualifies for acceptance under
the program.
(c) A property appraisal meeting the requirements of Section 170
of Title 26 of the United States Code, setting forth the fair market
value of the property.
(d) (1) A certification by the donor that the donor received no
other valuable consideration for the donation of property.
(2) A certification by the donor that the contribution was not,
and is not, required to satisfy a condition imposed upon the donor by
any lease, permit, license, certificate, or other entitlement for
use issued by one or more public agencies, including, but not limited
to, the mitigation of significant effects on the environment of a
project pursuant to an approved environmental impact report or
mitigated negative declaration required pursuant to the California
Environmental Quality Act (Division 13 (commencing with Section
21000)).
(e) A certification by the donor that the application discloses
any known or suspected environmental conditions associated with the
property.
37012. (a) Each donee shall evaluate applications submitted to it
and prepare a plan for the board that sets forth the donee's
priorities for acquisition of property that qualifies under the
program. Consistent with the criteria established for the program,
each donee may use its own priority lists and procedures in
determining which properties or types of properties shall be given
priority.
(b) Each donee or the board may request that the applicant supply
further information reasonably necessary to allow the donee or the
board to evaluate the proposed donation.
(c) The department may accept contributions of money from any
taxpayer to pay or reimburse the costs of appraisal, escrow, title,
and other transaction costs associated with the contribution of any
particular property or set of properties, including any environmental
assessments required by the department, and the costs of preparing
any necessary management plan for the property or set of properties.
(d) Prior to acquiring an easement or other interest in land
pursuant to this division, a public hearing shall be held by the
donee, if the donee is a public agency, or by the board if the donee
is a designated nonprofit organization, in the local community.
Notice shall be given by the donee or the board to the county board
of supervisors of the affected county, adjacent landowners, affected
water districts, local municipalities, and other interested parties,
as determined by the donee or the board.
(e) When submitting a donation of qualified property to the board
for final approval, the donee shall provide the board with the fair
market value of the property proposed for acceptance, based on
appraisals that have been reviewed and approved by the Department of
General Services.
37013. The board shall provide a list to the Joint Legislative
Budget Committee and the Franchise Tax Board, in the form and manner
determined by the Franchise Tax Board, of the names, taxpayer
identification numbers, including taxpayer identification numbers of
each partner or shareholder, as applicable, a legal description of
the donated property, and the total amount of the tax credit approved
for each donation.
37014. Assets received by a donee pursuant to this division shall
not be deemed transfers pursuant to Chapter 9 (commencing with
Section 2780) of Division 3 of the Fish and Game Code. Funds from the
Habitat Conservation Fund, the Environmental Enhancement and
Mitigation Program Fund created pursuant to Section 164.56 of the
Streets and Highways Code, the State Parks and Recreation Fund, and
the Wildlife Restoration Fund, may not be used to fund the tax credit
authorized pursuant to this division.
37010. Applications shall be submitted to the donee to which the
donor proposes to contribute the property.
37011. At a minimum, each application shall contain all of the
following:
(a) The identification of the donor and donee.
(b) A description of the property, including documentation of how
the property meets the criteria and qualifies for acceptance under
the program.
(c) A property appraisal meeting the requirements of Section 170
of Title 26 of the United States Code, setting forth the fair market
value of the property.
(d) (1) A certification by the donor that the donor received no
other valuable consideration for the donation of property.
(2) A certification by the donor that the contribution was not,
and is not, required to satisfy a condition imposed upon the donor by
any lease, permit, license, certificate, or other entitlement for
use issued by one or more public agencies, including, but not limited
to, the mitigation of significant effects on the environment of a
project pursuant to an approved environmental impact report or
mitigated negative declaration required pursuant to the California
Environmental Quality Act (Division 13 (commencing with Section
21000)).
(e) A certification by the donor that the application discloses
any known or suspected environmental conditions associated with the
property.
37012. (a) Each donee shall evaluate applications submitted to it
and prepare a plan for the board that sets forth the donee's
priorities for acquisition of property that qualifies under the
program. Consistent with the criteria established for the program,
each donee may use its own priority lists and procedures in
determining which properties or types of properties shall be given
priority.
(b) Each donee or the board may request that the applicant supply
further information reasonably necessary to allow the donee or the
board to evaluate the proposed donation.
(c) The department may accept contributions of money from any
taxpayer to pay or reimburse the costs of appraisal, escrow, title,
and other transaction costs associated with the contribution of any
particular property or set of properties, including any environmental
assessments required by the department, and the costs of preparing
any necessary management plan for the property or set of properties.
(d) Prior to acquiring an easement or other interest in land
pursuant to this division, a public hearing shall be held by the
donee, if the donee is a public agency, or by the board if the donee
is a designated nonprofit organization, in the local community.
Notice shall be given by the donee or the board to the county board
of supervisors of the affected county, adjacent landowners, affected
water districts, local municipalities, and other interested parties,
as determined by the donee or the board.
(e) When submitting a donation of qualified property to the board
for final approval, the donee shall provide the board with the fair
market value of the property proposed for acceptance, based on
appraisals that have been reviewed and approved by the Department of
General Services.
37013. The board shall provide a list to the Joint Legislative
Budget Committee and the Franchise Tax Board, in the form and manner
determined by the Franchise Tax Board, of the names, taxpayer
identification numbers, including taxpayer identification numbers of
each partner or shareholder, as applicable, a legal description of
the donated property, and the total amount of the tax credit approved
for each donation.
37014. Assets received by a donee pursuant to this division shall
not be deemed transfers pursuant to Chapter 9 (commencing with
Section 2780) of Division 3 of the Fish and Game Code. Funds from the
Habitat Conservation Fund, the Environmental Enhancement and
Mitigation Program Fund created pursuant to Section 164.56 of the
Streets and Highways Code, the State Parks and Recreation Fund, and
the Wildlife Restoration Fund, may not be used to fund the tax credit
authorized pursuant to this division.
