100. Notwithstanding any other provision of law, commencing with
the 1988-89 fiscal year, property tax assessed value attributable to
unitary and operating nonunitary property, as defined in Sections 723
and 723.1, that is assessed by the State Board of Equalization shall
be allocated by county as provided in Section 756, and the assessed
value and revenues attributable to that allocation shall be allocated
within each county as follows:
(a) Each county shall establish one countywide tax rate area. The
assessed value of all unitary and operating nonunitary property shall
be assigned to this tax rate area. No other property shall be
assigned to this tax rate area.
(b) Property assigned to the tax rate area created by subdivision
(a) shall be taxed at a rate equal to the sum of the following two
rates:
(1) A rate determined by dividing the county's total ad valorem
tax levies for the secured roll, including levies made pursuant to
Section 96.8, for the prior year, exclusive of levies for debt
service, by the county's total ad valorem secured roll assessed value
for the prior year.
(2) A rate determined as follows:
(A) By dividing the county's total ad valorem tax levies for
unitary and operating nonunitary property for the prior year debt
service only by the county's total unitary and operating nonunitary
assessed value for the prior year.
(B) Beginning with the 1989-90 fiscal year, adjusting the rate
determined pursuant to subparagraph (A) by the percentage change
between the two preceding fiscal years in the county's ad valorem
debt service levy for the secured roll, not including unitary and
operating nonunitary debt service.
(c) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by
the use of the tax rate determined in paragraph (1) of subdivision
(b) shall be allocated as follows:
(1) For the 1988-89 fiscal year and each fiscal year thereafter,
each taxing jurisdiction shall be allocated an amount of property tax
revenue equal to 102 percent of the amount of the aggregate property
tax revenue it received from all unitary and operating nonunitary
property in the prior fiscal year, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service.
(2) If the amount of property tax revenue available for allocation
in the current fiscal year is insufficient to make the allocations
required by paragraph (1), the amount of revenue to be allocated to
each taxing jurisdiction shall be prorated based on a factor
determined by dividing the total amount of property tax revenue
available to all taxing jurisdictions from unitary and operating
nonunitary property in the current year, exclusive of revenue
attributable to levies for debt service, by the total amount of
property tax revenue received by all taxing jurisdictions from
unitary and operating nonunitary property in the prior fiscal year,
exclusive of revenue attributable to levies for debt service.
(3) If the amount of property tax revenue available for allocation
to all taxing jurisdictions in the current fiscal year from unitary
and operating nonunitary property, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service, exceeds 102 percent of the property tax revenue received by
all taxing jurisdictions from all unitary and operating nonunitary
property in the prior fiscal year, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service, the amount of revenue in excess of 102 percent shall be
allocated to all taxing jurisdictions in the county by a ratio
determined by dividing each taxing jurisdiction's share of the county'
s total ad valorem tax levies for the secured roll for the prior
year, exclusive of levies for qualified property under Section 100.95
and levies for debt service, by the county's total ad valorem tax
levies for the secured roll for the prior year, exclusive of levies
for qualified property under Section 100.95 and levies for debt
service.
(d) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by
the use of the tax rate determined in paragraph (2) of subdivision
(b) shall be allocated as follows:
(1) An amount shall be computed for each taxing jurisdiction and
shall be determined by multiplying the amounts required in the
current year pursuant to subdivisions (a) and (c) of Section 93 by
that percentage that shall be determined by dividing the amount of
property tax revenue the jurisdiction received in the prior year from
unitary property and operating nonunitary property by the total
amount of property tax revenue the jurisdiction received in the prior
year from all property.
(2) The amount of property tax revenue available for allocation
pursuant to this subdivision shall be allocated among taxing
jurisdictions in the proportion that the amount computed for each
taxing jurisdiction pursuant to paragraph (1) bears to the total
amount computed pursuant to paragraph (1) for all taxing
jurisdictions.
(3) If a taxing jurisdiction is levying a tax rate for debt
service for the first time in the current fiscal year, for purposes
of determining the percentage specified in paragraph (1), that
percentage shall be the percentage determined by dividing the amount
of property tax revenue received by that taxing jurisdiction in the
prior year pursuant to subdivision (c) from unitary and operating
nonunitary property by the total amount of property tax revenue
received by that taxing jurisdiction in the prior year from all
property within the taxing jurisdiction.
(e) For purposes of this section:
(1) "The county's total ad valorem tax levies for the secured roll"
means all ad valorem tax levies for the county's secured roll,
including the general tax levy, levies for debt service (including
land only and land and improvement rates), and levies for
redevelopment agencies.
(2) "The county's total ad valorem secured roll" means the county'
s local roll, after all exemptions except the homeowner's exemption,
and the county's utility roll.
(3) "Taxing jurisdiction" includes a redevelopment agency.
(4) In a county of the second class, for the 1992-93 fiscal year
and each fiscal year thereafter, "taxing jurisdiction" includes that
fund that has been designated by the auditor as the "Unallocated
Residual Public Utility Tax Fund." All revenues allocated to that
fund pursuant to this section shall be deposited in that fund and
shall be distributed as follows:
(A) For the 1992-93 fiscal year to the 1996-97 fiscal year,
inclusive, at the discretion of the county board of supervisors.
(B) For the 1997-98 fiscal year, 100 percent to the Orange County
Fire Authority.
(C) For the 1998-99 fiscal year and each fiscal year thereafter,
in accordance with the following schedule:
(i) Fifty-seven and forty-seven hundredths percent to the Orange
County Fire Authority.
(ii) Forty-one and forty-seven hundredths percent to the Orange
County Library District.
(iii) Forty-eight hundredths percent to the Buena Park Library
District.
(iv) Fifty-eight hundredths percent to the Placentia Library
District.
(f) The assessed value of the unitary and operating nonunitary
property shall be kept separate for each state assessee throughout
the allocation process.
(g) Each state assessee shall be issued only one tax bill for all
unitary and operating nonunitary property within the county.
(h) This section applies to the unitary property of regulated
railway companies only to the extent described in Section 100.1.
(i) This section does not apply to property that on July 1, 1987,
was undeveloped and owned by a utility and located within a city,
county, or city and county that adopts a resolution stating that the
property is subject to a development plan or agreement and that this
section shall not apply to that property, and the city, county, or
city and county transmits a copy of that resolution, including a
legal description of the property, to the State Board of Equalization
and the county's auditor-controller prior to January 1, 1988.
(j) (1) For property that on July 1, 1990, was undeveloped and
owned by a utility and that is located within a city, county, or city
and county that adopts a resolution stating that the property is
subject to a development plan or agreement and that this subdivision
applies to that property, and the city, county, or city and county
transmits a copy of that resolution, including a legal description of
the property, to the county auditor prior to August 1, 1991, the
allocation of property tax revenues derived with respect to that
property pursuant to Sections 96.1, 96.2, 97.31, 98, 98.01, and
98.04, shall be subject to the allocation required by paragraph (2).
(2) The county auditor shall annually allocate to a city, county,
or city and county, that has adopted and transmitted a resolution
pursuant to paragraph (1), the amount of property tax revenues
derived with respect to the property described in paragraph (1) that
would be allocated to that city, county, or city and county if that
property were subject to assessment by the county assessor. In order
to provide the allocations required by this paragraph, the county
auditor shall make any necessary pro rata reductions in allocations
to local agencies other than that city, county, or city and county
adopting and transmitting a resolution pursuant to paragraph (1), of
property tax revenues derived with respect to the property described
in paragraph (1).
(k) (1) For property subject to this section that is owned by a
utility that serves no more than two counties and is located within a
city, county, or city and county that adopts a resolution stating
that the property is subject to a development plan or agreement for
new construction and the city, county, or city and county transmits a
copy of that resolution, including a legal description of the
property, to the State Board of Equalization and the county auditor
prior to January 1, 2006, the allocation of property tax revenues
derived with respect to that property pursuant to Sections 96.1,
97.31, 98, 98.01, and 98.04, shall be subject to the requirements of
paragraph (2).
(2) If the city, county, or city and county has adopted and
transmitted a resolution pursuant to paragraph (1), the county
auditor shall annually allocate the property tax revenue attributable
to the new construction described in the development plan or
agreement, as if that new construction were subject to assessment by
the county assessor, according to the following formula:
(A) An amount of property tax revenue to school entities, as
defined in subdivision (f) of Section 95, equivalent to the same
percentage the school entities received in the prior fiscal year of
the property tax revenues paid by the utility in the county in which
the property described in paragraph (1) is located.
(B) An amount of property tax revenue to the county in which the
property is located equivalent to the same percentage the county
received in the prior fiscal year of the property tax revenues paid
by the utility in the county in which the property described in
paragraph (1) is located. The county shall distribute those property
tax revenues to the county general fund, the county library district,
the county flood control district, the county sanitation districts,
and the county service areas.
(C) The property tax revenue remaining after the allocations
described in subparagraphs (A) and (B) are made shall be distributed
to the city in which the property described in paragraph (1) is
located.
(3) In order to provide the allocations required by paragraph (2),
the county auditor shall make any necessary pro rata reductions in
allocations of property taxes attributable to the property specified
in paragraph (1) to jurisdictions other than those receiving an
allocation under paragraph (2).
(l) (1) For property subject to this section that is owned by a
utility that was constructed by a wholly owned subsidiary of the
utility prior to January 1, 2007, and placed in service by the
utility on or after January 1, 2007, and the property is located
within a redevelopment project area of a joint powers authority
comprised of cities and a county that adopts a resolution stating
that the property is subject to a redevelopment plan and the joint
powers authority transmits a copy of that resolution, including a
legal description of the property, to the State Board of Equalization
and the county auditor prior to January 1, 2011, the allocation of
property tax revenues derived with respect to that property shall be
subject to the requirements of subdivision (a) of Section 100.9.
(2) Notwithstanding any other law, the State Board of Equalization
may amend the tax rolls for the 2010-11 fiscal year in order to
provide the allocations required by paragraph (1).
(m) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
(n) The amendments made to this section by the act that added this
subdivision apply for the 2010-11 fiscal year and for each fiscal
year thereafter.
100.01. Commencing with the 1995-96 fiscal year, the aggregate
assessed value of all county-assessed property rights or interests as
described in Section 401.8 shall be assigned to a separate,
countywide tax rate area. The tax rate to be applied to this assessed
value shall be the sum of the two rates determined pursuant to
subdivision (b) of Section 100, and the property tax revenues so
derived shall be allocated in accordance with the allocation
procedures set forth in subdivisions (c) and (d) of Section 100.
100.05. Subparagraph (A) of paragraph (1) of subdivision (a) of
Section 25.5 of Article XIII of the California Constitution is hereby
suspended for the 2009-10 fiscal year.
100.06. (a) In accordance with the suspension under Section 100.05
of the Revenue and Taxation Code of subparagraph (A) of paragraph (1)
of subdivision (a) of Section 25.5 of Article XIII of the California
Constitution, the county auditor shall, for the 2009-10 fiscal year,
do both of the following:
(1) (A) Except as otherwise provided in subparagraph (B) and
subdivision (b), reduce the total amount of ad valorem property tax
revenue otherwise required to be apportioned to a city, county, city
and county, or a special district by 8 percent of the total amount of
ad valorem property tax revenue apportioned to that local agency for
the 2008-09 fiscal year.
(B) For purposes of calculating the amount of an 8-percent
reduction required by subparagraph (A), any amount required to be
paid or allocated to a city, county, or city and county under Section
97.68 or 97.70 for the 2008-09 fiscal year is included in
determining the total amount of property tax revenue apportioned to
that local agency for that fiscal year. A reduction made pursuant to
this paragraph shall not, however, be made from any amount that is to
be apportioned to a city, county, or city and county as a result of
Section 97.68.
(2) Transfer to the Supplemental Revenue Augmentation Fund, hereby
established in the county treasury for administration by the county
office of education as provided in subdivision (c), an amount equal
in the aggregate to that portion of the total amount of reductions
required by paragraph (1). The aggregate amount of transfers required
by this paragraph shall be made in two equal shares, with the first
share being transferred on January 15, 2010, and the second share
being transferred on May 3, 2010.
(b) (1) Upon written request by a local agency that is received no
later than 30 days after the issuance on bonds under Section 6590 of
the Government Code or December 1, 2009, whichever date is earlier,
the Director of Finance may, on the basis of extreme hardship and
only to the extent that the agency did not receive bond proceeds for
the full amount of Proposition 1A receivables that it offered for
sale under Section 6588.6, decrease the reduction amount that would
otherwise be applied to that local agency under subdivision (a). In
evaluating a written request for a decrease, the Director of Finance
may consider factors including, but not limited to, all of the
following:
(A) Whether the requesting local agency is the subject of a
current bankruptcy proceeding, or whether incurring the full
reduction amount otherwise required by subdivision (a) would likely
cause the local agency to seek bankruptcy protection.
(B) Whether the requesting local agency has any financial
reserves, and whether incurring the full reduction amount otherwise
required by subdivision (a) would impair the ability of the local
agency to provide a basic level of core public services.
(2) (A) If the Director of Finance approves a request made
pursuant to paragraph (1), he or she shall, by December 10, 2009,
certify to the auditor of the county in which the requesting local
agency is located, the amount of a decrease in the reduction
otherwise to be incurred by the requesting local agency pursuant to
subdivision (a). The amount of that decrease shall be applied in
proportionate shares to increase the reduction amounts under
subdivision (a) of all other local agencies in the county, so that
there is no decrease in the aggregate amount of reductions to be
incurred by local agencies located in the county. The Director of
Finance may determine that the reduction amount that would otherwise
be incurred by the requesting local agency under subdivision (a)
should be decreased to zero. The amount of any certified decrease, in
whole or in part, of a reduction amount shall be based upon the
director's evaluation of the factors considered with respect to the
requesting local agency under paragraph (1) and the extent to which
those factors indicate that the requesting local agency should be
given relief.
(B) The Director of Finance may not grant decreases to local
agencies within a single county that, in the aggregate, total more
than 10 percent of the combined total of the reduction amounts under
subdivision (a) for all local agencies in that county.
(3) (A) Two or more local agencies in a county may agree to
reallocate exclusively among themselves all or part of their
reduction amounts otherwise required by this section. Any local
agencies entering into an agreement to so reallocate their reduction
amounts shall, no later than November 2, 2009, notify the county
auditor of that agreement and the reallocations specified in that
agreement, except that these agreements may be entered into after
November 2, 2009, with respect to any Proposition 1A receivable
created pursuant to paragraph (2). The auditor shall thereafter
implement subdivision (a) with respect to those local agencies in
accordance with that agreement.
(B) A redevelopment agency that will, on behalf of the city, city
and county, or county under Section 33681.12 of the Health and Safety
Code, pay all or a portion of a reduction amount under subdivision
(a) shall so notify the county auditor by November 2, 2009. The
auditor shall thereafter decrease the city's, city and county's, or
county's reduction amount by the amount of the payment from the city,
city and county, or county redevelopment agency to the extent that
the payment is received prior to a date by which a transfer is
required by paragraph (2) of subdivision (a).
(c) (1) Except for those moneys subject to paragraph (3), the
moneys in the Supplemental Revenue Augmentation Fund shall be
transferred by the county office of education to the Controller, in
amounts and for those purposes as directed by the Director of
Finance, exclusively to reimburse the state for the costs of
providing health care, trial court, correctional, or other
state-funded services and costs, until those moneys are exhausted.
Moneys in a Supplemental Revenue Augmentation Fund shall be
transferred to reimburse only those costs incurred, and the costs of
services provided, in the county in which those moneys are collected.
(2) (A) Entities of state government, including the Administrative
Office of the Courts, that are responsible for the functions funded
with moneys transferred pursuant to paragraph (1) shall keep records,
as required by the Department of Finance, of expenditures made in
the county pursuant to that paragraph, and shall provide to the
Department of Finance any information required by the department with
respect to those expenditures.
(B) Moneys transferred pursuant to paragraph (1) for the funding
of trial courts shall reimburse transfers from the state General Fund
to the Trial Court Trust Fund.
(C) The county office of education shall make a transfer under
paragraph (1) within five days of that transfer being directed by the
Department of Finance, and shall provide to the Controller, with
that transfer, information specifying the purpose of that transfer.
(D) Moneys in the Supplemental Revenue Augmentation Fund that are
not transferred in a fiscal year and are not subject to paragraph (3)
shall be retained in the fund for transfer pursuant to paragraph (1)
in a subsequent fiscal year.
(3) Any moneys in the Supplemental Revenue Augmentation Fund that
are determined by the Director of Finance not to be necessary to fund
the provision of state-funded services and costs shall be
transferred to the county's Educational Revenue Augmentation Fund, no
later than June 1, 2010. Funds transferred to the county's
Educational Revenue Augmentation Fund pursuant to this paragraph
shall not be apportioned to community college districts. This
paragraph shall not be construed to increase any allocations of
excess, additional, or remaining funds that would otherwise have been
allocated to cities, counties, cities and counties, or special
districts pursuant to clause (i) of subparagraph (B) of paragraph (4)
of subdivision (d) of Section 97.2 of, clause (i) of subparagraph
(B) of paragraph (4) of subdivision (d) of Section 97.3 of, or
Article 4 (commencing with Section 98) of Chapter 6 of Part 0.5 of
Division 1 of, the Revenue and Taxation Code had this section not
been enacted.
(4) (A) Each county auditor shall report to the Department of
Finance the amount of property tax revenue that was transferred from
each local agency located in the county to the county's Supplemental
Revenue Augmentation Fund. The county auditor first shall report this
information on or before January 15, 2010, and then on or before May
15, 2010, and shall provide a copy of each report to each local
agency located in the county.
(B) When transferring the amounts required by paragraph (1), each
county auditor shall also provide the Department of Finance, the
Legislative Analyst's Office, and each local agency located in the
county with information detailing how each local agency's reduction
amount under subdivision (a) was calculated. This information shall
first be reported on or before January 15, 2010, and then on or
before May 15, 2010.
(d) For the 2010-11 fiscal year and each fiscal year thereafter,
the county auditor shall apportion ad valorem property tax to cities,
counties, cities and counties and special districts without regard
to the changes in property tax revenue apportionments required by
this section.
(e) (1) In accordance with Section 25.5 of Article XIII of the
California Constitution, the state shall fully reimburse the revenue
reductions incurred pursuant to subdivision (a) no earlier than June
6, 2013, except as allowed by paragraph (2), but not later than June
13, 2013, as provided in the terms and conditions of the sale of the
bonds authorized by Section 6591 of the Government Code, in the
following amounts determined by the Controller:
(A) (i) The amount due to the authority that issued bonds pursuant
to Section 6590 of the Government Code to purchase Proposition 1A
receivables pursuant to Section 6588.6 of the Government Code shall
be paid and calculated as follows:
(I) The principal amount of the bonds on the date of the maturity
or upon call.
(II) Periodic interest on the bonds as applicable, except that if
the bonds sold pursuant to Section 6590 of the Government Code bear
interest on periodic interest payment dates pursuant to subdivision
(e) of Section 6591 of the Government Code, the state shall pay
periodic interest payments on or before each interest payment date.
(III) The accrued interest on the bonds upon call, on the date of
maturity, or a later date, if repayment does not occur prior to the
date of maturity.
(ii) The repayment date shall be certified by the Treasurer and
the Director of Finance at the time of approval of the terms of the
bonds pursuant to paragraph (4) of subdivision (x) of Section 6588 of
the Government Code and shall be specified in the documents pursuant
to which the bonds are issued. Upon certification of that repayment
date, as provided in this subdivision, the obligation of the state to
make payment on that date shall be deemed an obligation imposed by
law.
(iii) In the event the state fully repays the reduction amounts in
accordance with paragraph (2) prior to the maturity date of the
bonds, the payment amount shall be equal to the amount required, as
shown in a report of an independent certified public accountant
provided by the authority, to legally defease the bonds.
(B) The amount due to each local agency that does not sell all of
its Proposition 1A receivables to an authority described in
subparagraph (A) or to purchasers of Proposition 1A receivables
pursuant to Section 53610 of the Government Code shall be the sum of
both of the following:
(i) The unpaid principal amount of the revenue reduction incurred
by each local agency pursuant to subdivision (a), less the amount of
the revenue reduction that is attributable to Proposition 1A
receivables that are sold to an authority described in subparagraph
(A).
(ii) Interest on the amount described in clause (i) from the time
of each revenue reduction pursuant to paragraph (2) of subdivision
(a), at a rate, set by the Department of Finance no later than 60
days after the operative date of this section, that is higher than
the rate of interest earned by the Pooled Money Investment Account
but no greater than 6 percent.
(2) The state may repay the revenue reductions incurred pursuant
to subdivision (a) before June 6, 2013, upon the order of the
Director of Finance issued no earlier than 30 days after delivery of
a written notice of the intent to do so to the Joint Legislative
Budget Committee.
(3) The payment of the amounts specified in this subdivision shall
take priority over all other obligations of the state in any fiscal
year in which those payments are due, excepting payments to schools
under Article XVI of the California Constitution and debt service on
general obligation bonds. The Controller shall take all prudent means
within his or her legal discretion to assure that sufficient sums
are available to pay these amounts and all other obligations of
higher priority.
(4) Notwithstanding Section 13340 of the Government Code, there is
hereby continuously appropriated to the Controller from the General
Fund, without regard to fiscal year, those amounts sufficient to pay
the amounts specified in this subdivision.
(f) (1) Notwithstanding any other law, if by June 30, 2013, the
state has not fully reimbursed each local agency for its revenue
reduction incurred pursuant subdivision (a) in the amounts as
required by subdivision (e), the issuer of any bonds issued pursuant
to subdivision (x) of Section 6588 of the Government Code, or any
local agency that did not participate in the sale of Proposition 1A
receivables pursuant to paragraph (2) of subdivision (x) of Section
6588 of the Government Code, may seek a writ of mandamus to compel
the Controller to fully pay the amounts the state is obligated to pay
under subdivision (e) and Section 25.5 of Article XIII of the
California Constitution. A petition seeking a writ of mandamus
pursuant to this subdivision, and any appellate proceedings arising
from that action, shall have priority and preference in setting and
review in furtherance of the repayment deadline mandated by Section
25.5 of Article XIII of the California Constitution. A petition for a
writ of mandamus authorized by this subdivision may also be filed in
the California Supreme Court pursuant to that court's original
jurisdiction described in Section 10 of Article VI of the California
Constitution.
(2) In authorizing an original mandamus petition to the California
Supreme Court pursuant to this paragraph, the Legislature finds and
declares all of the following:
(A) The Legislature is expressly required by Section 25.5 of
Article XIII of the California Constitution to enact a statute
mandating the full and timely repayment, as provided by subdivision
(e), of any revenue reduction incurred by a local agency pursuant to
subdivision (a) and all accrued interest thereon.
(B) Full and timely repayment of any revenue reduction incurred by
a local agency pursuant to subdivision (a), with interest, is
critical to every local agency from which those funds were diverted.
(C) The Legislature further finds and declares that conclusively
determining, no later than the deadline mandated under Section 25.5
of Article XIII of the California Constitution, that the state's
obligation under subdivision (e) to fully repay any revenue reduction
incurred by a local agency pursuant to subdivision (a) and all
accrued interest thereon is a matter of vital and urgent public
importance.
100.11. (a) Notwithstanding any other law, for the 2007-08 fiscal
year and for each fiscal year thereafter, property tax assessed value
attributable to unitary property, as defined in Section 723, of a
regulated railway company that is assessed by the State Board of
Equalization, shall be allocated to tax rate areas as follows:
(1) With respect to the value of a qualified facility, both of the
following apply:
(A) An amount of value equal to 20 percent of the original cost of
the qualified facility shall be allocated exclusively to those tax
rate areas in the county in which the facility is located. The tax
rates applied to this value shall be the rates described in Section
93.
(B) The revenues derived from the application of these rates to
the value described in subparagraph (A) shall be allocated to
jurisdictions in those tax rate areas in the county in which the
qualified property is located in percentage shares that are
equivalent to the percentage shares that these jurisdictions received
in the prior fiscal year from the property tax revenues paid by the
regulated railway company in the county in which the qualified
property is located. The county auditor shall ensure that school
entities, as defined in subdivision (f) of Section 95, in these tax
rate areas in a county are allocated an amount equivalent to the same
percentage the school entities received in the prior fiscal year
from the property tax revenues paid by the regulated railway company
in the county.
(2) With respect to the value of unitary property of a regulated
railway company that is not described in paragraph (1), all of the
following apply:
(A) A countywide tax rate area shall be established in each county
in which the property of a regulated railway company is located.
Value shall be allocated to that countywide tax rate area according
to the following:
(i) Each countywide tax rate area shall receive an amount of
assessed value equal to the amount of assessed value received in the
county for the prior fiscal year, adjusted for changes in track
mileage, unless the total amount of assessed value to be allocated is
insufficient, in which case, each countywide tax rate area shall
receive a pro rata share of the amount it received in the prior
fiscal year, adjusted for changes in track mileage.
(ii) If the total amount of assessed value to be allocated is
greater than the amount of assessed value allocated for the prior
fiscal year, adjusted for changes in track mileage, each countywide
tax rate area shall receive a pro rata share of the amount in excess
of the prior year's assessed value of the regulated railway company
adjusted for track mileage.
(iii) The assessed value allocated to each countywide tax rate
area under clauses (i) and (ii) shall be further allocated between
land, improvements, and personal property in the same proportion that
existed for each regulated railway company statewide for the 2006-07
assessment year.
(B) The tax rate applied to the value allocated to a countywide
tax rate area under subparagraph (A) shall be the sum of the rates
described in paragraphs (1) and (2) of subdivision (b) of Section
100.
(C) The revenues derived from the application of these rates to
this value shall be allocated in the manner described in subdivisions
(c) and (d) of Section 100, which manner shall be modified as
follows:
(i) School entities, as defined in subdivision (f) of Section 95,
in a county shall be allocated an amount equivalent to the same
percentage the school entities received in the prior fiscal year from
the property tax revenues paid by the regulated railway company in
the county.
(ii) Notwithstanding any other law, for the 2007-08 fiscal year, a
redevelopment agency shall not receive any property tax revenues
described in this paragraph.
(b) For purposes of this section, the following terms have the
following meanings:
(1) "Qualified facility" means a building, auto or container
loading and unloading facility, or transload facility that meets both
of the following criteria:
(A) The original cost of the completed facility, including land,
but not including, track and track materials, is equal to or exceeds
one hundred million dollars ($100,000,000).
(B) The facility is completely constructed and placed in service
after January 1, 2007.
(2) "The amount of assessed value received in the prior fiscal
year adjusted for changes in track mileage" means the prior year's
amount of assessed value in each county after it has been adjusted
upward or downward in direct proportion to the change in the amount
of track mileage on unitary property in the current year over the
prior year.
(3) "Track mileage" means the number of total miles of track in a
county.
100.2. Supplemental property tax revenues for 1985-86 and each year
thereafter, generated by Sections 75 to 75.80, inclusive, shall be
apportioned using the property tax apportionment factors for the
current year.
100.3. Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1993-94 fiscal year
only, deposit those property tax revenues that would otherwise be
allocated to enterprise special districts in a Supplemental
Allocation Fund. The county board of supervisors shall allocate
moneys in the fund for the 1993-94 fiscal year only to either
enterprise special districts or the County Library Fund.
100.3. Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1997-98 and future
fiscal years, upon the written mutual agreement of the county and an
enterprise district, deposit those property tax revenues that would
otherwise be allocated to that enterprise special district in a
Supplemental Allocation Fund. The county board of supervisors shall
allocate moneys in the fund to either enterprise special districts or
the county's parks and recreation special district listed as County
Service Area Number 11 in the State Controller's Annual Report of
Financial Transactions concerning Special Districts of California,
Fiscal Year 1994-95. A written mutual agreement as described in this
section may terminate upon a specified date, on or after which all
revenues that would be otherwise subject to that agreement shall
instead be allocated to the enterprise special district, unless the
term of the agreement is extended, or a new written mutual agreement
is entered into by the county and the enterprise special district,
prior to that specified date.
100.4. Notwithstanding any other provision of law, the allocations
and apportionments made in a County of the Eighteenth Class of
revenues generated by Sections 75 to 75.80, inclusive, for fiscal
years to the 1999-2000 fiscal year, inclusive, are deemed to be
correct.
100.6. (a) For the 1989-90 and 1990-91 fiscal years, property tax
revenue shall be allocated by the Sacramento County Auditor to
special districts, as defined in subdivision (b), consistent with the
holding of American River Fire Protection District v. Board of
Supervisors (1989), 211 Cal. App. 3d 1076, and as implemented in
American River Fire Protection District, et al. v. Board of
Supervisors of the County of Sacramento, et al., Sacramento Superior
Court Case No. 431637, and for the 1991-92 fiscal year and each
fiscal year thereafter, shall be allocated pursuant to subdivisions
(c), (d), and (e).
(b) The amount allocated for the 1990-91 fiscal year and each
fiscal year thereafter pursuant to Section 96 or 96.1 or their
predecessor sections, and Section 96.5 or its predecessor section to
a special district, as defined in Article 1 (commencing with Section
2201) of Chapter 3 of Part 4, including that portion of any
multicounty district located within the County of Sacramento, and the
amount allocated pursuant to Section 75.70 to a special district
which is governed by the Board of Supervisors of Sacramento County or
whose governing body is the same as the Board of Supervisors of
Sacramento County, shall be governed by this section.
(c) For the 1991-92 fiscal year, the amount of property tax
revenue that would otherwise be allocated to the special districts
described in subdivision (b) pursuant to Section 75.70, or Section 96
or 96.1 or their predecessor sections, and Section 96.5 or its
predecessor section, shall be reduced or otherwise adjusted by the
difference between the following amounts:
(1) The reduction, if any, made to the amount of property tax
revenues allocated to each special district pursuant to former
Section 98.6 in the 1990-91 fiscal year as determined by the
Sacramento County Auditor.
(2) The allocations approved by the Board of Supervisors of
Sacramento County to each special district pursuant to former Section
98.6 in the 1990-91 fiscal year.
(d) Notwithstanding any other provision of law, for the 1992-93
fiscal year and each fiscal year thereafter, the Sacramento County
Auditor shall allocate to the special districts described in
subdivision (b) the total amount of property tax revenue allocated in
the prior fiscal year as calculated in subdivisions (c) and (e).
(e) Notwithstanding subdivisions (a) and (b) of Section 96 or its
predecessor section, for the 1991-92 fiscal year and each fiscal year
thereafter, the annual tax increment as defined in subdivision (c)
of Section 96.1 or its predecessor section for the special districts
described in subdivision (b) in each tax rate area shall be the sum
of the following amounts:
(1) Each special district's share of property tax revenues in each
of the tax rate areas within their respective jurisdictions without
regard to this subdivision.
(2) The ratio of the amount determined for each special district
in subdivision (c) and the special district's property tax revenue
for the 1990-91 fiscal year, multiplied by the special district's
share of property tax revenues in each tax rate area for the 1990-91
fiscal year.
(f) Notwithstanding any other provision of law, this section shall
not be operative in the 1993-94 fiscal year.
100.7. Notwithstanding any other law, commencing with the 1999-2000
fiscal year, the apportionment of property tax revenues in the
County of San Bernardino shall be modified as follows:
(a) The auditor shall apportion an amount of property tax revenues
to the Victor Valley Economic Development Authority that is equal to
the amount that would be allocated to that authority if the base
year for the George Air Force Base Project Area was changed to the
1997-98 fiscal year for purposes of Part 1 (commencing with Section
33000) of Division 24 of the Health and Safety Code.
(b) The auditor shall reduce the amount of property tax revenues
apportioned to all other jurisdictions within the George Air Force
Base Project Area on a pro rata basis in an amount equal to the
amount apportioned under subdivision (a).
(c) On or before June 30, 2004, and on or before June 30 of each
fifth year thereafter, the Victor Valley Economic Development
Authority shall remit to the Controller an amount of money equal to
the amount of the increased aid provided by the state to school
entities as a result of this section, plus interest. The interest
shall accrue until the payment is made. The rate of interest shall be
the rate of interest on the bonds of the authority. If there are no
bonds, the rate of interest shall be the rate of interest earned by
the Pooled Money Investment Board. The Department of Finance shall
determine the amount to be remitted, after consultation with the
authority.
100.9. (a) Notwithstanding any other provision of law and except as
provided in subdivision (b), for the 2003-04 fiscal year and each
fiscal year thereafter, all of the following apply:
(1) The property tax assessed value of an electric generation
facility that is assessed by the State Board of Equalization shall be
allocated entirely to the county in which the facility is located,
and shall be allocated to that tax rate area in the county in which
the property is located.
(2) The tax rate applied to the assessed value allocated pursuant
to paragraph (1) shall be the rate calculated pursuant to Section 93.
(3) The revenues derived from the application of the tax rate to
the assessed value allocated to a tax rate area pursuant to paragraph
(1) shall be allocated among the jurisdictions in that tax rate
area, in those same percentage shares that property tax revenues
derived from locally assessed property are allocated to those
jurisdictions in that tax rate area, subject to any allocation and
payment of funds as provided in subdivision (b) of Section 33670 of
the Health and Safety Code, and subject to any modifications or
adjustments pursuant to Sections 99 and 99.2.
(b) Subdivision (a) does not apply to the assessed value or the
revenues derived from that assessed value from either of the
following:
(1) An electric generation facility that was constructed pursuant
to a certificate of public convenience and necessity issued by the
California Public Utilities Commission to the company that presently
owns the facility.
(2) An electric generation facility that is owned by a company
that is a state assessee for reasons other than its ownership of the
generation facility or its ownership of pipelines, flumes, canals,
ditches, or aqueducts lying within two or more counties.
100.95. (a) Notwithstanding any other law, for the 2007-08 fiscal
year and each fiscal year thereafter, all of the following apply:
(1) The property tax assessed value of qualified property that is
owned by a public utility and that is assessed by the State Board of
Equalization shall be allocated entirely to the county in which the
qualified property is located.
(2) The tax rate applied to the assessed value allocated pursuant
to paragraph (1) shall be the rate calculated pursuant to subdivision
(b) of Section 100.
(3) The county auditor shall allocate the property tax revenues
derived from applying the tax rate described in paragraph (1) of
subdivision (b) of Section 100 to the qualified property described in
this section as follows:
(A) (i) School entities, as defined in subdivision (f) of Section
95, shall be allocated an amount equivalent to the same percentage
the school entities received in the prior fiscal year from the
property tax revenues paid by the utility in the county in which the
qualified property is located.
(ii) The county in which the qualified property is located shall
be allocated an amount equivalent to the same percentage the county
received in the prior fiscal year from the property tax revenues paid
by the utility in the county in which the qualified property is
located.
(iii) Special districts, other than an "enterprise special
district" as defined in paragraph (3) of subdivision (c), shall be
allocated an amount equivalent to the same percentage that these
special districts, other than enterprise special districts, received
in the prior fiscal year from the property tax revenues paid by the
utility in the county in which the qualified property is located.
(B) The balance of these revenues remaining after the allocations
made under subparagraph (A) shall be allocated as follows:
(i) Ninety percent shall be allocated as follows:
(I) If the qualified property is located in a city, to the city in
which that property is located.
(II) If the qualified property is located in an unincorporated
area of the county, to the county.
(ii) Ten percent shall be allocated as follows:
(I) If the qualified property is provided water services by a
water district that otherwise receives a property tax revenue
allocation under this chapter, to that water district. If the
qualified property is provided water services by more than one water
district that otherwise receives a property tax revenue allocation
under this chapter, those districts shall each receive an equal share
of this revenue.
(II) If the qualified property is provided water services by a
city, to that city.
(III) If the qualified property is provided water services by a
private water company or a water district that does not otherwise
receive a property tax revenue allocation under this chapter:
(aa) If the qualified property is located in a city, to the city
in which that property is located.
(ab) If the qualified property is located in an unincorporated
area of the county, to the county.
(4) The county auditor shall allocate the property tax revenues
derived from applying the tax rate described in paragraph (2) of
subdivision (b) of Section 100 to the qualified property described in
this section in accordance with subdivision (d) of Section 100,
except that school entities, as defined in subdivision (f) of Section
95, shall be allocated an amount equivalent to the same percentage
the school entities received in the prior fiscal year from the
property tax revenues paid by the utility in the county in which the
qualified property is located.
(5) In order to provide the allocations required by paragraphs (3)
and (4), the county auditor shall make any necessary pro rata
reductions in allocations of property taxes attributable to the
qualified property to jurisdictions other than those receiving an
allocation under paragraphs (3) and (4).
(b) (1) A special district that serves more than one county shall
spend property tax revenues allocated under this section within the
county that allocated the property tax revenues in or near
communities impacted by the qualified property.
(2) All other special districts that receive property tax revenues
under this section and that have qualified property located entirely
or partially within their jurisdiction shall spend the property tax
revenues in or near communities impacted by the qualified property.
(c) For purposes of this section, all of the following apply:
(1) "Qualified property" means all plant and associated equipment,
including substation facilities and fee-owned land and easements,
placed in service by the public utility on or after January 1, 2007,
and related to the following:
(A) Electrical substation facilities that meet either of the
following conditions:
(i) The high-side voltage of the facility's transformer is 50,000
volts or more.
(ii) The substation facilities are operated at 50,000 volts or
more.
(B) Electric generation facilities that have a nameplate
generating capacity of 50 megawatts or more.
(C) Electrical transmission line facilities of 200,000 volts or
more.
(2) "Qualified property" does not include either of the following:
(A) Additions, modifications, reconductoring, or equivalent
replacements to the plant and associated equipment made after the
plant and associated equipment are placed in service.
(B) Property that is subject to subdivisions (k) and (l) of
Section 100.
(3) (A) An "enterprise special district" means a special district,
other than a special district described in subparagraph (B), that
performs, as reported in the 2001-02 edition of the State Controller'
s Special Districts Annual Report, an enterprise function.
(B) An "enterprise special district" does not include any of the
following:
(i) A qualified special district, as defined in Section 97.34.
(ii) A district organized pursuant to the Local Health Care
District Law set forth in Division 23 (commencing with Section 32000)
of the Health and Safety Code.
(iii) A transit district.
(4) A public utility shall provide to the State Board of
Equalization a description of the qualified property that is subject
to this section in the form prescribed by the board. The State Board
of Equalization shall transmit to the auditor of each county in which
qualified property is located the information necessary to identify
that property and the corresponding assessed value data necessary to
make the property tax revenue allocations required by this section.
100. Notwithstanding any other provision of law, commencing with
the 1988-89 fiscal year, property tax assessed value attributable to
unitary and operating nonunitary property, as defined in Sections 723
and 723.1, that is assessed by the State Board of Equalization shall
be allocated by county as provided in Section 756, and the assessed
value and revenues attributable to that allocation shall be allocated
within each county as follows:
(a) Each county shall establish one countywide tax rate area. The
assessed value of all unitary and operating nonunitary property shall
be assigned to this tax rate area. No other property shall be
assigned to this tax rate area.
(b) Property assigned to the tax rate area created by subdivision
(a) shall be taxed at a rate equal to the sum of the following two
rates:
(1) A rate determined by dividing the county's total ad valorem
tax levies for the secured roll, including levies made pursuant to
Section 96.8, for the prior year, exclusive of levies for debt
service, by the county's total ad valorem secured roll assessed value
for the prior year.
(2) A rate determined as follows:
(A) By dividing the county's total ad valorem tax levies for
unitary and operating nonunitary property for the prior year debt
service only by the county's total unitary and operating nonunitary
assessed value for the prior year.
(B) Beginning with the 1989-90 fiscal year, adjusting the rate
determined pursuant to subparagraph (A) by the percentage change
between the two preceding fiscal years in the county's ad valorem
debt service levy for the secured roll, not including unitary and
operating nonunitary debt service.
(c) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by
the use of the tax rate determined in paragraph (1) of subdivision
(b) shall be allocated as follows:
(1) For the 1988-89 fiscal year and each fiscal year thereafter,
each taxing jurisdiction shall be allocated an amount of property tax
revenue equal to 102 percent of the amount of the aggregate property
tax revenue it received from all unitary and operating nonunitary
property in the prior fiscal year, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service.
(2) If the amount of property tax revenue available for allocation
in the current fiscal year is insufficient to make the allocations
required by paragraph (1), the amount of revenue to be allocated to
each taxing jurisdiction shall be prorated based on a factor
determined by dividing the total amount of property tax revenue
available to all taxing jurisdictions from unitary and operating
nonunitary property in the current year, exclusive of revenue
attributable to levies for debt service, by the total amount of
property tax revenue received by all taxing jurisdictions from
unitary and operating nonunitary property in the prior fiscal year,
exclusive of revenue attributable to levies for debt service.
(3) If the amount of property tax revenue available for allocation
to all taxing jurisdictions in the current fiscal year from unitary
and operating nonunitary property, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service, exceeds 102 percent of the property tax revenue received by
all taxing jurisdictions from all unitary and operating nonunitary
property in the prior fiscal year, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service, the amount of revenue in excess of 102 percent shall be
allocated to all taxing jurisdictions in the county by a ratio
determined by dividing each taxing jurisdiction's share of the county'
s total ad valorem tax levies for the secured roll for the prior
year, exclusive of levies for qualified property under Section 100.95
and levies for debt service, by the county's total ad valorem tax
levies for the secured roll for the prior year, exclusive of levies
for qualified property under Section 100.95 and levies for debt
service.
(d) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by
the use of the tax rate determined in paragraph (2) of subdivision
(b) shall be allocated as follows:
(1) An amount shall be computed for each taxing jurisdiction and
shall be determined by multiplying the amounts required in the
current year pursuant to subdivisions (a) and (c) of Section 93 by
that percentage that shall be determined by dividing the amount of
property tax revenue the jurisdiction received in the prior year from
unitary property and operating nonunitary property by the total
amount of property tax revenue the jurisdiction received in the prior
year from all property.
(2) The amount of property tax revenue available for allocation
pursuant to this subdivision shall be allocated among taxing
jurisdictions in the proportion that the amount computed for each
taxing jurisdiction pursuant to paragraph (1) bears to the total
amount computed pursuant to paragraph (1) for all taxing
jurisdictions.
(3) If a taxing jurisdiction is levying a tax rate for debt
service for the first time in the current fiscal year, for purposes
of determining the percentage specified in paragraph (1), that
percentage shall be the percentage determined by dividing the amount
of property tax revenue received by that taxing jurisdiction in the
prior year pursuant to subdivision (c) from unitary and operating
nonunitary property by the total amount of property tax revenue
received by that taxing jurisdiction in the prior year from all
property within the taxing jurisdiction.
(e) For purposes of this section:
(1) "The county's total ad valorem tax levies for the secured roll"
means all ad valorem tax levies for the county's secured roll,
including the general tax levy, levies for debt service (including
land only and land and improvement rates), and levies for
redevelopment agencies.
(2) "The county's total ad valorem secured roll" means the county'
s local roll, after all exemptions except the homeowner's exemption,
and the county's utility roll.
(3) "Taxing jurisdiction" includes a redevelopment agency.
(4) In a county of the second class, for the 1992-93 fiscal year
and each fiscal year thereafter, "taxing jurisdiction" includes that
fund that has been designated by the auditor as the "Unallocated
Residual Public Utility Tax Fund." All revenues allocated to that
fund pursuant to this section shall be deposited in that fund and
shall be distributed as follows:
(A) For the 1992-93 fiscal year to the 1996-97 fiscal year,
inclusive, at the discretion of the county board of supervisors.
(B) For the 1997-98 fiscal year, 100 percent to the Orange County
Fire Authority.
(C) For the 1998-99 fiscal year and each fiscal year thereafter,
in accordance with the following schedule:
(i) Fifty-seven and forty-seven hundredths percent to the Orange
County Fire Authority.
(ii) Forty-one and forty-seven hundredths percent to the Orange
County Library District.
(iii) Forty-eight hundredths percent to the Buena Park Library
District.
(iv) Fifty-eight hundredths percent to the Placentia Library
District.
(f) The assessed value of the unitary and operating nonunitary
property shall be kept separate for each state assessee throughout
the allocation process.
(g) Each state assessee shall be issued only one tax bill for all
unitary and operating nonunitary property within the county.
(h) This section applies to the unitary property of regulated
railway companies only to the extent described in Section 100.1.
(i) This section does not apply to property that on July 1, 1987,
was undeveloped and owned by a utility and located within a city,
county, or city and county that adopts a resolution stating that the
property is subject to a development plan or agreement and that this
section shall not apply to that property, and the city, county, or
city and county transmits a copy of that resolution, including a
legal description of the property, to the State Board of Equalization
and the county's auditor-controller prior to January 1, 1988.
(j) (1) For property that on July 1, 1990, was undeveloped and
owned by a utility and that is located within a city, county, or city
and county that adopts a resolution stating that the property is
subject to a development plan or agreement and that this subdivision
applies to that property, and the city, county, or city and county
transmits a copy of that resolution, including a legal description of
the property, to the county auditor prior to August 1, 1991, the
allocation of property tax revenues derived with respect to that
property pursuant to Sections 96.1, 96.2, 97.31, 98, 98.01, and
98.04, shall be subject to the allocation required by paragraph (2).
(2) The county auditor shall annually allocate to a city, county,
or city and county, that has adopted and transmitted a resolution
pursuant to paragraph (1), the amount of property tax revenues
derived with respect to the property described in paragraph (1) that
would be allocated to that city, county, or city and county if that
property were subject to assessment by the county assessor. In order
to provide the allocations required by this paragraph, the county
auditor shall make any necessary pro rata reductions in allocations
to local agencies other than that city, county, or city and county
adopting and transmitting a resolution pursuant to paragraph (1), of
property tax revenues derived with respect to the property described
in paragraph (1).
(k) (1) For property subject to this section that is owned by a
utility that serves no more than two counties and is located within a
city, county, or city and county that adopts a resolution stating
that the property is subject to a development plan or agreement for
new construction and the city, county, or city and county transmits a
copy of that resolution, including a legal description of the
property, to the State Board of Equalization and the county auditor
prior to January 1, 2006, the allocation of property tax revenues
derived with respect to that property pursuant to Sections 96.1,
97.31, 98, 98.01, and 98.04, shall be subject to the requirements of
paragraph (2).
(2) If the city, county, or city and county has adopted and
transmitted a resolution pursuant to paragraph (1), the county
auditor shall annually allocate the property tax revenue attributable
to the new construction described in the development plan or
agreement, as if that new construction were subject to assessment by
the county assessor, according to the following formula:
(A) An amount of property tax revenue to school entities, as
defined in subdivision (f) of Section 95, equivalent to the same
percentage the school entities received in the prior fiscal year of
the property tax revenues paid by the utility in the county in which
the property described in paragraph (1) is located.
(B) An amount of property tax revenue to the county in which the
property is located equivalent to the same percentage the county
received in the prior fiscal year of the property tax revenues paid
by the utility in the county in which the property described in
paragraph (1) is located. The county shall distribute those property
tax revenues to the county general fund, the county library district,
the county flood control district, the county sanitation districts,
and the county service areas.
(C) The property tax revenue remaining after the allocations
described in subparagraphs (A) and (B) are made shall be distributed
to the city in which the property described in paragraph (1) is
located.
(3) In order to provide the allocations required by paragraph (2),
the county auditor shall make any necessary pro rata reductions in
allocations of property taxes attributable to the property specified
in paragraph (1) to jurisdictions other than those receiving an
allocation under paragraph (2).
(l) (1) For property subject to this section that is owned by a
utility that was constructed by a wholly owned subsidiary of the
utility prior to January 1, 2007, and placed in service by the
utility on or after January 1, 2007, and the property is located
within a redevelopment project area of a joint powers authority
comprised of cities and a county that adopts a resolution stating
that the property is subject to a redevelopment plan and the joint
powers authority transmits a copy of that resolution, including a
legal description of the property, to the State Board of Equalization
and the county auditor prior to January 1, 2011, the allocation of
property tax revenues derived with respect to that property shall be
subject to the requirements of subdivision (a) of Section 100.9.
(2) Notwithstanding any other law, the State Board of Equalization
may amend the tax rolls for the 2010-11 fiscal year in order to
provide the allocations required by paragraph (1).
(m) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
(n) The amendments made to this section by the act that added this
subdivision apply for the 2010-11 fiscal year and for each fiscal
year thereafter.
100.01. Commencing with the 1995-96 fiscal year, the aggregate
assessed value of all county-assessed property rights or interests as
described in Section 401.8 shall be assigned to a separate,
countywide tax rate area. The tax rate to be applied to this assessed
value shall be the sum of the two rates determined pursuant to
subdivision (b) of Section 100, and the property tax revenues so
derived shall be allocated in accordance with the allocation
procedures set forth in subdivisions (c) and (d) of Section 100.
100.05. Subparagraph (A) of paragraph (1) of subdivision (a) of
Section 25.5 of Article XIII of the California Constitution is hereby
suspended for the 2009-10 fiscal year.
100.06. (a) In accordance with the suspension under Section 100.05
of the Revenue and Taxation Code of subparagraph (A) of paragraph (1)
of subdivision (a) of Section 25.5 of Article XIII of the California
Constitution, the county auditor shall, for the 2009-10 fiscal year,
do both of the following:
(1) (A) Except as otherwise provided in subparagraph (B) and
subdivision (b), reduce the total amount of ad valorem property tax
revenue otherwise required to be apportioned to a city, county, city
and county, or a special district by 8 percent of the total amount of
ad valorem property tax revenue apportioned to that local agency for
the 2008-09 fiscal year.
(B) For purposes of calculating the amount of an 8-percent
reduction required by subparagraph (A), any amount required to be
paid or allocated to a city, county, or city and county under Section
97.68 or 97.70 for the 2008-09 fiscal year is included in
determining the total amount of property tax revenue apportioned to
that local agency for that fiscal year. A reduction made pursuant to
this paragraph shall not, however, be made from any amount that is to
be apportioned to a city, county, or city and county as a result of
Section 97.68.
(2) Transfer to the Supplemental Revenue Augmentation Fund, hereby
established in the county treasury for administration by the county
office of education as provided in subdivision (c), an amount equal
in the aggregate to that portion of the total amount of reductions
required by paragraph (1). The aggregate amount of transfers required
by this paragraph shall be made in two equal shares, with the first
share being transferred on January 15, 2010, and the second share
being transferred on May 3, 2010.
(b) (1) Upon written request by a local agency that is received no
later than 30 days after the issuance on bonds under Section 6590 of
the Government Code or December 1, 2009, whichever date is earlier,
the Director of Finance may, on the basis of extreme hardship and
only to the extent that the agency did not receive bond proceeds for
the full amount of Proposition 1A receivables that it offered for
sale under Section 6588.6, decrease the reduction amount that would
otherwise be applied to that local agency under subdivision (a). In
evaluating a written request for a decrease, the Director of Finance
may consider factors including, but not limited to, all of the
following:
(A) Whether the requesting local agency is the subject of a
current bankruptcy proceeding, or whether incurring the full
reduction amount otherwise required by subdivision (a) would likely
cause the local agency to seek bankruptcy protection.
(B) Whether the requesting local agency has any financial
reserves, and whether incurring the full reduction amount otherwise
required by subdivision (a) would impair the ability of the local
agency to provide a basic level of core public services.
(2) (A) If the Director of Finance approves a request made
pursuant to paragraph (1), he or she shall, by December 10, 2009,
certify to the auditor of the county in which the requesting local
agency is located, the amount of a decrease in the reduction
otherwise to be incurred by the requesting local agency pursuant to
subdivision (a). The amount of that decrease shall be applied in
proportionate shares to increase the reduction amounts under
subdivision (a) of all other local agencies in the county, so that
there is no decrease in the aggregate amount of reductions to be
incurred by local agencies located in the county. The Director of
Finance may determine that the reduction amount that would otherwise
be incurred by the requesting local agency under subdivision (a)
should be decreased to zero. The amount of any certified decrease, in
whole or in part, of a reduction amount shall be based upon the
director's evaluation of the factors considered with respect to the
requesting local agency under paragraph (1) and the extent to which
those factors indicate that the requesting local agency should be
given relief.
(B) The Director of Finance may not grant decreases to local
agencies within a single county that, in the aggregate, total more
than 10 percent of the combined total of the reduction amounts under
subdivision (a) for all local agencies in that county.
(3) (A) Two or more local agencies in a county may agree to
reallocate exclusively among themselves all or part of their
reduction amounts otherwise required by this section. Any local
agencies entering into an agreement to so reallocate their reduction
amounts shall, no later than November 2, 2009, notify the county
auditor of that agreement and the reallocations specified in that
agreement, except that these agreements may be entered into after
November 2, 2009, with respect to any Proposition 1A receivable
created pursuant to paragraph (2). The auditor shall thereafter
implement subdivision (a) with respect to those local agencies in
accordance with that agreement.
(B) A redevelopment agency that will, on behalf of the city, city
and county, or county under Section 33681.12 of the Health and Safety
Code, pay all or a portion of a reduction amount under subdivision
(a) shall so notify the county auditor by November 2, 2009. The
auditor shall thereafter decrease the city's, city and county's, or
county's reduction amount by the amount of the payment from the city,
city and county, or county redevelopment agency to the extent that
the payment is received prior to a date by which a transfer is
required by paragraph (2) of subdivision (a).
(c) (1) Except for those moneys subject to paragraph (3), the
moneys in the Supplemental Revenue Augmentation Fund shall be
transferred by the county office of education to the Controller, in
amounts and for those purposes as directed by the Director of
Finance, exclusively to reimburse the state for the costs of
providing health care, trial court, correctional, or other
state-funded services and costs, until those moneys are exhausted.
Moneys in a Supplemental Revenue Augmentation Fund shall be
transferred to reimburse only those costs incurred, and the costs of
services provided, in the county in which those moneys are collected.
(2) (A) Entities of state government, including the Administrative
Office of the Courts, that are responsible for the functions funded
with moneys transferred pursuant to paragraph (1) shall keep records,
as required by the Department of Finance, of expenditures made in
the county pursuant to that paragraph, and shall provide to the
Department of Finance any information required by the department with
respect to those expenditures.
(B) Moneys transferred pursuant to paragraph (1) for the funding
of trial courts shall reimburse transfers from the state General Fund
to the Trial Court Trust Fund.
(C) The county office of education shall make a transfer under
paragraph (1) within five days of that transfer being directed by the
Department of Finance, and shall provide to the Controller, with
that transfer, information specifying the purpose of that transfer.
(D) Moneys in the Supplemental Revenue Augmentation Fund that are
not transferred in a fiscal year and are not subject to paragraph (3)
shall be retained in the fund for transfer pursuant to paragraph (1)
in a subsequent fiscal year.
(3) Any moneys in the Supplemental Revenue Augmentation Fund that
are determined by the Director of Finance not to be necessary to fund
the provision of state-funded services and costs shall be
transferred to the county's Educational Revenue Augmentation Fund, no
later than June 1, 2010. Funds transferred to the county's
Educational Revenue Augmentation Fund pursuant to this paragraph
shall not be apportioned to community college districts. This
paragraph shall not be construed to increase any allocations of
excess, additional, or remaining funds that would otherwise have been
allocated to cities, counties, cities and counties, or special
districts pursuant to clause (i) of subparagraph (B) of paragraph (4)
of subdivision (d) of Section 97.2 of, clause (i) of subparagraph
(B) of paragraph (4) of subdivision (d) of Section 97.3 of, or
Article 4 (commencing with Section 98) of Chapter 6 of Part 0.5 of
Division 1 of, the Revenue and Taxation Code had this section not
been enacted.
(4) (A) Each county auditor shall report to the Department of
Finance the amount of property tax revenue that was transferred from
each local agency located in the county to the county's Supplemental
Revenue Augmentation Fund. The county auditor first shall report this
information on or before January 15, 2010, and then on or before May
15, 2010, and shall provide a copy of each report to each local
agency located in the county.
(B) When transferring the amounts required by paragraph (1), each
county auditor shall also provide the Department of Finance, the
Legislative Analyst's Office, and each local agency located in the
county with information detailing how each local agency's reduction
amount under subdivision (a) was calculated. This information shall
first be reported on or before January 15, 2010, and then on or
before May 15, 2010.
(d) For the 2010-11 fiscal year and each fiscal year thereafter,
the county auditor shall apportion ad valorem property tax to cities,
counties, cities and counties and special districts without regard
to the changes in property tax revenue apportionments required by
this section.
(e) (1) In accordance with Section 25.5 of Article XIII of the
California Constitution, the state shall fully reimburse the revenue
reductions incurred pursuant to subdivision (a) no earlier than June
6, 2013, except as allowed by paragraph (2), but not later than June
13, 2013, as provided in the terms and conditions of the sale of the
bonds authorized by Section 6591 of the Government Code, in the
following amounts determined by the Controller:
(A) (i) The amount due to the authority that issued bonds pursuant
to Section 6590 of the Government Code to purchase Proposition 1A
receivables pursuant to Section 6588.6 of the Government Code shall
be paid and calculated as follows:
(I) The principal amount of the bonds on the date of the maturity
or upon call.
(II) Periodic interest on the bonds as applicable, except that if
the bonds sold pursuant to Section 6590 of the Government Code bear
interest on periodic interest payment dates pursuant to subdivision
(e) of Section 6591 of the Government Code, the state shall pay
periodic interest payments on or before each interest payment date.
(III) The accrued interest on the bonds upon call, on the date of
maturity, or a later date, if repayment does not occur prior to the
date of maturity.
(ii) The repayment date shall be certified by the Treasurer and
the Director of Finance at the time of approval of the terms of the
bonds pursuant to paragraph (4) of subdivision (x) of Section 6588 of
the Government Code and shall be specified in the documents pursuant
to which the bonds are issued. Upon certification of that repayment
date, as provided in this subdivision, the obligation of the state to
make payment on that date shall be deemed an obligation imposed by
law.
(iii) In the event the state fully repays the reduction amounts in
accordance with paragraph (2) prior to the maturity date of the
bonds, the payment amount shall be equal to the amount required, as
shown in a report of an independent certified public accountant
provided by the authority, to legally defease the bonds.
(B) The amount due to each local agency that does not sell all of
its Proposition 1A receivables to an authority described in
subparagraph (A) or to purchasers of Proposition 1A receivables
pursuant to Section 53610 of the Government Code shall be the sum of
both of the following:
(i) The unpaid principal amount of the revenue reduction incurred
by each local agency pursuant to subdivision (a), less the amount of
the revenue reduction that is attributable to Proposition 1A
receivables that are sold to an authority described in subparagraph
(A).
(ii) Interest on the amount described in clause (i) from the time
of each revenue reduction pursuant to paragraph (2) of subdivision
(a), at a rate, set by the Department of Finance no later than 60
days after the operative date of this section, that is higher than
the rate of interest earned by the Pooled Money Investment Account
but no greater than 6 percent.
(2) The state may repay the revenue reductions incurred pursuant
to subdivision (a) before June 6, 2013, upon the order of the
Director of Finance issued no earlier than 30 days after delivery of
a written notice of the intent to do so to the Joint Legislative
Budget Committee.
(3) The payment of the amounts specified in this subdivision shall
take priority over all other obligations of the state in any fiscal
year in which those payments are due, excepting payments to schools
under Article XVI of the California Constitution and debt service on
general obligation bonds. The Controller shall take all prudent means
within his or her legal discretion to assure that sufficient sums
are available to pay these amounts and all other obligations of
higher priority.
(4) Notwithstanding Section 13340 of the Government Code, there is
hereby continuously appropriated to the Controller from the General
Fund, without regard to fiscal year, those amounts sufficient to pay
the amounts specified in this subdivision.
(f) (1) Notwithstanding any other law, if by June 30, 2013, the
state has not fully reimbursed each local agency for its revenue
reduction incurred pursuant subdivision (a) in the amounts as
required by subdivision (e), the issuer of any bonds issued pursuant
to subdivision (x) of Section 6588 of the Government Code, or any
local agency that did not participate in the sale of Proposition 1A
receivables pursuant to paragraph (2) of subdivision (x) of Section
6588 of the Government Code, may seek a writ of mandamus to compel
the Controller to fully pay the amounts the state is obligated to pay
under subdivision (e) and Section 25.5 of Article XIII of the
California Constitution. A petition seeking a writ of mandamus
pursuant to this subdivision, and any appellate proceedings arising
from that action, shall have priority and preference in setting and
review in furtherance of the repayment deadline mandated by Section
25.5 of Article XIII of the California Constitution. A petition for a
writ of mandamus authorized by this subdivision may also be filed in
the California Supreme Court pursuant to that court's original
jurisdiction described in Section 10 of Article VI of the California
Constitution.
(2) In authorizing an original mandamus petition to the California
Supreme Court pursuant to this paragraph, the Legislature finds and
declares all of the following:
(A) The Legislature is expressly required by Section 25.5 of
Article XIII of the California Constitution to enact a statute
mandating the full and timely repayment, as provided by subdivision
(e), of any revenue reduction incurred by a local agency pursuant to
subdivision (a) and all accrued interest thereon.
(B) Full and timely repayment of any revenue reduction incurred by
a local agency pursuant to subdivision (a), with interest, is
critical to every local agency from which those funds were diverted.
(C) The Legislature further finds and declares that conclusively
determining, no later than the deadline mandated under Section 25.5
of Article XIII of the California Constitution, that the state's
obligation under subdivision (e) to fully repay any revenue reduction
incurred by a local agency pursuant to subdivision (a) and all
accrued interest thereon is a matter of vital and urgent public
importance.
100.11. (a) Notwithstanding any other law, for the 2007-08 fiscal
year and for each fiscal year thereafter, property tax assessed value
attributable to unitary property, as defined in Section 723, of a
regulated railway company that is assessed by the State Board of
Equalization, shall be allocated to tax rate areas as follows:
(1) With respect to the value of a qualified facility, both of the
following apply:
(A) An amount of value equal to 20 percent of the original cost of
the qualified facility shall be allocated exclusively to those tax
rate areas in the county in which the facility is located. The tax
rates applied to this value shall be the rates described in Section
93.
(B) The revenues derived from the application of these rates to
the value described in subparagraph (A) shall be allocated to
jurisdictions in those tax rate areas in the county in which the
qualified property is located in percentage shares that are
equivalent to the percentage shares that these jurisdictions received
in the prior fiscal year from the property tax revenues paid by the
regulated railway company in the county in which the qualified
property is located. The county auditor shall ensure that school
entities, as defined in subdivision (f) of Section 95, in these tax
rate areas in a county are allocated an amount equivalent to the same
percentage the school entities received in the prior fiscal year
from the property tax revenues paid by the regulated railway company
in the county.
(2) With respect to the value of unitary property of a regulated
railway company that is not described in paragraph (1), all of the
following apply:
(A) A countywide tax rate area shall be established in each county
in which the property of a regulated railway company is located.
Value shall be allocated to that countywide tax rate area according
to the following:
(i) Each countywide tax rate area shall receive an amount of
assessed value equal to the amount of assessed value received in the
county for the prior fiscal year, adjusted for changes in track
mileage, unless the total amount of assessed value to be allocated is
insufficient, in which case, each countywide tax rate area shall
receive a pro rata share of the amount it received in the prior
fiscal year, adjusted for changes in track mileage.
(ii) If the total amount of assessed value to be allocated is
greater than the amount of assessed value allocated for the prior
fiscal year, adjusted for changes in track mileage, each countywide
tax rate area shall receive a pro rata share of the amount in excess
of the prior year's assessed value of the regulated railway company
adjusted for track mileage.
(iii) The assessed value allocated to each countywide tax rate
area under clauses (i) and (ii) shall be further allocated between
land, improvements, and personal property in the same proportion that
existed for each regulated railway company statewide for the 2006-07
assessment year.
(B) The tax rate applied to the value allocated to a countywide
tax rate area under subparagraph (A) shall be the sum of the rates
described in paragraphs (1) and (2) of subdivision (b) of Section
100.
(C) The revenues derived from the application of these rates to
this value shall be allocated in the manner described in subdivisions
(c) and (d) of Section 100, which manner shall be modified as
follows:
(i) School entities, as defined in subdivision (f) of Section 95,
in a county shall be allocated an amount equivalent to the same
percentage the school entities received in the prior fiscal year from
the property tax revenues paid by the regulated railway company in
the county.
(ii) Notwithstanding any other law, for the 2007-08 fiscal year, a
redevelopment agency shall not receive any property tax revenues
described in this paragraph.
(b) For purposes of this section, the following terms have the
following meanings:
(1) "Qualified facility" means a building, auto or container
loading and unloading facility, or transload facility that meets both
of the following criteria:
(A) The original cost of the completed facility, including land,
but not including, track and track materials, is equal to or exceeds
one hundred million dollars ($100,000,000).
(B) The facility is completely constructed and placed in service
after January 1, 2007.
(2) "The amount of assessed value received in the prior fiscal
year adjusted for changes in track mileage" means the prior year's
amount of assessed value in each county after it has been adjusted
upward or downward in direct proportion to the change in the amount
of track mileage on unitary property in the current year over the
prior year.
(3) "Track mileage" means the number of total miles of track in a
county.
100.2. Supplemental property tax revenues for 1985-86 and each year
thereafter, generated by Sections 75 to 75.80, inclusive, shall be
apportioned using the property tax apportionment factors for the
current year.
100.3. Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1993-94 fiscal year
only, deposit those property tax revenues that would otherwise be
allocated to enterprise special districts in a Supplemental
Allocation Fund. The county board of supervisors shall allocate
moneys in the fund for the 1993-94 fiscal year only to either
enterprise special districts or the County Library Fund.
100.3. Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1997-98 and future
fiscal years, upon the written mutual agreement of the county and an
enterprise district, deposit those property tax revenues that would
otherwise be allocated to that enterprise special district in a
Supplemental Allocation Fund. The county board of supervisors shall
allocate moneys in the fund to either enterprise special districts or
the county's parks and recreation special district listed as County
Service Area Number 11 in the State Controller's Annual Report of
Financial Transactions concerning Special Districts of California,
Fiscal Year 1994-95. A written mutual agreement as described in this
section may terminate upon a specified date, on or after which all
revenues that would be otherwise subject to that agreement shall
instead be allocated to the enterprise special district, unless the
term of the agreement is extended, or a new written mutual agreement
is entered into by the county and the enterprise special district,
prior to that specified date.
100.4. Notwithstanding any other provision of law, the allocations
and apportionments made in a County of the Eighteenth Class of
revenues generated by Sections 75 to 75.80, inclusive, for fiscal
years to the 1999-2000 fiscal year, inclusive, are deemed to be
correct.
100.6. (a) For the 1989-90 and 1990-91 fiscal years, property tax
revenue shall be allocated by the Sacramento County Auditor to
special districts, as defined in subdivision (b), consistent with the
holding of American River Fire Protection District v. Board of
Supervisors (1989), 211 Cal. App. 3d 1076, and as implemented in
American River Fire Protection District, et al. v. Board of
Supervisors of the County of Sacramento, et al., Sacramento Superior
Court Case No. 431637, and for the 1991-92 fiscal year and each
fiscal year thereafter, shall be allocated pursuant to subdivisions
(c), (d), and (e).
(b) The amount allocated for the 1990-91 fiscal year and each
fiscal year thereafter pursuant to Section 96 or 96.1 or their
predecessor sections, and Section 96.5 or its predecessor section to
a special district, as defined in Article 1 (commencing with Section
2201) of Chapter 3 of Part 4, including that portion of any
multicounty district located within the County of Sacramento, and the
amount allocated pursuant to Section 75.70 to a special district
which is governed by the Board of Supervisors of Sacramento County or
whose governing body is the same as the Board of Supervisors of
Sacramento County, shall be governed by this section.
(c) For the 1991-92 fiscal year, the amount of property tax
revenue that would otherwise be allocated to the special districts
described in subdivision (b) pursuant to Section 75.70, or Section 96
or 96.1 or their predecessor sections, and Section 96.5 or its
predecessor section, shall be reduced or otherwise adjusted by the
difference between the following amounts:
(1) The reduction, if any, made to the amount of property tax
revenues allocated to each special district pursuant to former
Section 98.6 in the 1990-91 fiscal year as determined by the
Sacramento County Auditor.
(2) The allocations approved by the Board of Supervisors of
Sacramento County to each special district pursuant to former Section
98.6 in the 1990-91 fiscal year.
(d) Notwithstanding any other provision of law, for the 1992-93
fiscal year and each fiscal year thereafter, the Sacramento County
Auditor shall allocate to the special districts described in
subdivision (b) the total amount of property tax revenue allocated in
the prior fiscal year as calculated in subdivisions (c) and (e).
(e) Notwithstanding subdivisions (a) and (b) of Section 96 or its
predecessor section, for the 1991-92 fiscal year and each fiscal year
thereafter, the annual tax increment as defined in subdivision (c)
of Section 96.1 or its predecessor section for the special districts
described in subdivision (b) in each tax rate area shall be the sum
of the following amounts:
(1) Each special district's share of property tax revenues in each
of the tax rate areas within their respective jurisdictions without
regard to this subdivision.
(2) The ratio of the amount determined for each special district
in subdivision (c) and the special district's property tax revenue
for the 1990-91 fiscal year, multiplied by the special district's
share of property tax revenues in each tax rate area for the 1990-91
fiscal year.
(f) Notwithstanding any other provision of law, this section shall
not be operative in the 1993-94 fiscal year.
100.7. Notwithstanding any other law, commencing with the 1999-2000
fiscal year, the apportionment of property tax revenues in the
County of San Bernardino shall be modified as follows:
(a) The auditor shall apportion an amount of property tax revenues
to the Victor Valley Economic Development Authority that is equal to
the amount that would be allocated to that authority if the base
year for the George Air Force Base Project Area was changed to the
1997-98 fiscal year for purposes of Part 1 (commencing with Section
33000) of Division 24 of the Health and Safety Code.
(b) The auditor shall reduce the amount of property tax revenues
apportioned to all other jurisdictions within the George Air Force
Base Project Area on a pro rata basis in an amount equal to the
amount apportioned under subdivision (a).
(c) On or before June 30, 2004, and on or before June 30 of each
fifth year thereafter, the Victor Valley Economic Development
Authority shall remit to the Controller an amount of money equal to
the amount of the increased aid provided by the state to school
entities as a result of this section, plus interest. The interest
shall accrue until the payment is made. The rate of interest shall be
the rate of interest on the bonds of the authority. If there are no
bonds, the rate of interest shall be the rate of interest earned by
the Pooled Money Investment Board. The Department of Finance shall
determine the amount to be remitted, after consultation with the
authority.
100.9. (a) Notwithstanding any other provision of law and except as
provided in subdivision (b), for the 2003-04 fiscal year and each
fiscal year thereafter, all of the following apply:
(1) The property tax assessed value of an electric generation
facility that is assessed by the State Board of Equalization shall be
allocated entirely to the county in which the facility is located,
and shall be allocated to that tax rate area in the county in which
the property is located.
(2) The tax rate applied to the assessed value allocated pursuant
to paragraph (1) shall be the rate calculated pursuant to Section 93.
(3) The revenues derived from the application of the tax rate to
the assessed value allocated to a tax rate area pursuant to paragraph
(1) shall be allocated among the jurisdictions in that tax rate
area, in those same percentage shares that property tax revenues
derived from locally assessed property are allocated to those
jurisdictions in that tax rate area, subject to any allocation and
payment of funds as provided in subdivision (b) of Section 33670 of
the Health and Safety Code, and subject to any modifications or
adjustments pursuant to Sections 99 and 99.2.
(b) Subdivision (a) does not apply to the assessed value or the
revenues derived from that assessed value from either of the
following:
(1) An electric generation facility that was constructed pursuant
to a certificate of public convenience and necessity issued by the
California Public Utilities Commission to the company that presently
owns the facility.
(2) An electric generation facility that is owned by a company
that is a state assessee for reasons other than its ownership of the
generation facility or its ownership of pipelines, flumes, canals,
ditches, or aqueducts lying within two or more counties.
100.95. (a) Notwithstanding any other law, for the 2007-08 fiscal
year and each fiscal year thereafter, all of the following apply:
(1) The property tax assessed value of qualified property that is
owned by a public utility and that is assessed by the State Board of
Equalization shall be allocated entirely to the county in which the
qualified property is located.
(2) The tax rate applied to the assessed value allocated pursuant
to paragraph (1) shall be the rate calculated pursuant to subdivision
(b) of Section 100.
(3) The county auditor shall allocate the property tax revenues
derived from applying the tax rate described in paragraph (1) of
subdivision (b) of Section 100 to the qualified property described in
this section as follows:
(A) (i) School entities, as defined in subdivision (f) of Section
95, shall be allocated an amount equivalent to the same percentage
the school entities received in the prior fiscal year from the
property tax revenues paid by the utility in the county in which the
qualified property is located.
(ii) The county in which the qualified property is located shall
be allocated an amount equivalent to the same percentage the county
received in the prior fiscal year from the property tax revenues paid
by the utility in the county in which the qualified property is
located.
(iii) Special districts, other than an "enterprise special
district" as defined in paragraph (3) of subdivision (c), shall be
allocated an amount equivalent to the same percentage that these
special districts, other than enterprise special districts, received
in the prior fiscal year from the property tax revenues paid by the
utility in the county in which the qualified property is located.
(B) The balance of these revenues remaining after the allocations
made under subparagraph (A) shall be allocated as follows:
(i) Ninety percent shall be allocated as follows:
(I) If the qualified property is located in a city, to the city in
which that property is located.
(II) If the qualified property is located in an unincorporated
area of the county, to the county.
(ii) Ten percent shall be allocated as follows:
(I) If the qualified property is provided water services by a
water district that otherwise receives a property tax revenue
allocation under this chapter, to that water district. If the
qualified property is provided water services by more than one water
district that otherwise receives a property tax revenue allocation
under this chapter, those districts shall each receive an equal share
of this revenue.
(II) If the qualified property is provided water services by a
city, to that city.
(III) If the qualified property is provided water services by a
private water company or a water district that does not otherwise
receive a property tax revenue allocation under this chapter:
(aa) If the qualified property is located in a city, to the city
in which that property is located.
(ab) If the qualified property is located in an unincorporated
area of the county, to the county.
(4) The county auditor shall allocate the property tax revenues
derived from applying the tax rate described in paragraph (2) of
subdivision (b) of Section 100 to the qualified property described in
this section in accordance with subdivision (d) of Section 100,
except that school entities, as defined in subdivision (f) of Section
95, shall be allocated an amount equivalent to the same percentage
the school entities received in the prior fiscal year from the
property tax revenues paid by the utility in the county in which the
qualified property is located.
(5) In order to provide the allocations required by paragraphs (3)
and (4), the county auditor shall make any necessary pro rata
reductions in allocations of property taxes attributable to the
qualified property to jurisdictions other than those receiving an
allocation under paragraphs (3) and (4).
(b) (1) A special district that serves more than one county shall
spend property tax revenues allocated under this section within the
county that allocated the property tax revenues in or near
communities impacted by the qualified property.
(2) All other special districts that receive property tax revenues
under this section and that have qualified property located entirely
or partially within their jurisdiction shall spend the property tax
revenues in or near communities impacted by the qualified property.
(c) For purposes of this section, all of the following apply:
(1) "Qualified property" means all plant and associated equipment,
including substation facilities and fee-owned land and easements,
placed in service by the public utility on or after January 1, 2007,
and related to the following:
(A) Electrical substation facilities that meet either of the
following conditions:
(i) The high-side voltage of the facility's transformer is 50,000
volts or more.
(ii) The substation facilities are operated at 50,000 volts or
more.
(B) Electric generation facilities that have a nameplate
generating capacity of 50 megawatts or more.
(C) Electrical transmission line facilities of 200,000 volts or
more.
(2) "Qualified property" does not include either of the following:
(A) Additions, modifications, reconductoring, or equivalent
replacements to the plant and associated equipment made after the
plant and associated equipment are placed in service.
(B) Property that is subject to subdivisions (k) and (l) of
Section 100.
(3) (A) An "enterprise special district" means a special district,
other than a special district described in subparagraph (B), that
performs, as reported in the 2001-02 edition of the State Controller'
s Special Districts Annual Report, an enterprise function.
(B) An "enterprise special district" does not include any of the
following:
(i) A qualified special district, as defined in Section 97.34.
(ii) A district organized pursuant to the Local Health Care
District Law set forth in Division 23 (commencing with Section 32000)
of the Health and Safety Code.
(iii) A transit district.
(4) A public utility shall provide to the State Board of
Equalization a description of the qualified property that is subject
to this section in the form prescribed by the board. The State Board
of Equalization shall transmit to the auditor of each county in which
qualified property is located the information necessary to identify
that property and the corresponding assessed value data necessary to
make the property tax revenue allocations required by this section.
100. Notwithstanding any other provision of law, commencing with
the 1988-89 fiscal year, property tax assessed value attributable to
unitary and operating nonunitary property, as defined in Sections 723
and 723.1, that is assessed by the State Board of Equalization shall
be allocated by county as provided in Section 756, and the assessed
value and revenues attributable to that allocation shall be allocated
within each county as follows:
(a) Each county shall establish one countywide tax rate area. The
assessed value of all unitary and operating nonunitary property shall
be assigned to this tax rate area. No other property shall be
assigned to this tax rate area.
(b) Property assigned to the tax rate area created by subdivision
(a) shall be taxed at a rate equal to the sum of the following two
rates:
(1) A rate determined by dividing the county's total ad valorem
tax levies for the secured roll, including levies made pursuant to
Section 96.8, for the prior year, exclusive of levies for debt
service, by the county's total ad valorem secured roll assessed value
for the prior year.
(2) A rate determined as follows:
(A) By dividing the county's total ad valorem tax levies for
unitary and operating nonunitary property for the prior year debt
service only by the county's total unitary and operating nonunitary
assessed value for the prior year.
(B) Beginning with the 1989-90 fiscal year, adjusting the rate
determined pursuant to subparagraph (A) by the percentage change
between the two preceding fiscal years in the county's ad valorem
debt service levy for the secured roll, not including unitary and
operating nonunitary debt service.
(c) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by
the use of the tax rate determined in paragraph (1) of subdivision
(b) shall be allocated as follows:
(1) For the 1988-89 fiscal year and each fiscal year thereafter,
each taxing jurisdiction shall be allocated an amount of property tax
revenue equal to 102 percent of the amount of the aggregate property
tax revenue it received from all unitary and operating nonunitary
property in the prior fiscal year, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service.
(2) If the amount of property tax revenue available for allocation
in the current fiscal year is insufficient to make the allocations
required by paragraph (1), the amount of revenue to be allocated to
each taxing jurisdiction shall be prorated based on a factor
determined by dividing the total amount of property tax revenue
available to all taxing jurisdictions from unitary and operating
nonunitary property in the current year, exclusive of revenue
attributable to levies for debt service, by the total amount of
property tax revenue received by all taxing jurisdictions from
unitary and operating nonunitary property in the prior fiscal year,
exclusive of revenue attributable to levies for debt service.
(3) If the amount of property tax revenue available for allocation
to all taxing jurisdictions in the current fiscal year from unitary
and operating nonunitary property, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service, exceeds 102 percent of the property tax revenue received by
all taxing jurisdictions from all unitary and operating nonunitary
property in the prior fiscal year, exclusive of revenue attributable
to qualified property under Section 100.95 and levies for debt
service, the amount of revenue in excess of 102 percent shall be
allocated to all taxing jurisdictions in the county by a ratio
determined by dividing each taxing jurisdiction's share of the county'
s total ad valorem tax levies for the secured roll for the prior
year, exclusive of levies for qualified property under Section 100.95
and levies for debt service, by the county's total ad valorem tax
levies for the secured roll for the prior year, exclusive of levies
for qualified property under Section 100.95 and levies for debt
service.
(d) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
and pursuant to paragraph (2) of subdivision (a) of Section 100.1 by
the use of the tax rate determined in paragraph (2) of subdivision
(b) shall be allocated as follows:
(1) An amount shall be computed for each taxing jurisdiction and
shall be determined by multiplying the amounts required in the
current year pursuant to subdivisions (a) and (c) of Section 93 by
that percentage that shall be determined by dividing the amount of
property tax revenue the jurisdiction received in the prior year from
unitary property and operating nonunitary property by the total
amount of property tax revenue the jurisdiction received in the prior
year from all property.
(2) The amount of property tax revenue available for allocation
pursuant to this subdivision shall be allocated among taxing
jurisdictions in the proportion that the amount computed for each
taxing jurisdiction pursuant to paragraph (1) bears to the total
amount computed pursuant to paragraph (1) for all taxing
jurisdictions.
(3) If a taxing jurisdiction is levying a tax rate for debt
service for the first time in the current fiscal year, for purposes
of determining the percentage specified in paragraph (1), that
percentage shall be the percentage determined by dividing the amount
of property tax revenue received by that taxing jurisdiction in the
prior year pursuant to subdivision (c) from unitary and operating
nonunitary property by the total amount of property tax revenue
received by that taxing jurisdiction in the prior year from all
property within the taxing jurisdiction.
(e) For purposes of this section:
(1) "The county's total ad valorem tax levies for the secured roll"
means all ad valorem tax levies for the county's secured roll,
including the general tax levy, levies for debt service (including
land only and land and improvement rates), and levies for
redevelopment agencies.
(2) "The county's total ad valorem secured roll" means the county'
s local roll, after all exemptions except the homeowner's exemption,
and the county's utility roll.
(3) "Taxing jurisdiction" includes a redevelopment agency.
(4) In a county of the second class, for the 1992-93 fiscal year
and each fiscal year thereafter, "taxing jurisdiction" includes that
fund that has been designated by the auditor as the "Unallocated
Residual Public Utility Tax Fund." All revenues allocated to that
fund pursuant to this section shall be deposited in that fund and
shall be distributed as follows:
(A) For the 1992-93 fiscal year to the 1996-97 fiscal year,
inclusive, at the discretion of the county board of supervisors.
(B) For the 1997-98 fiscal year, 100 percent to the Orange County
Fire Authority.
(C) For the 1998-99 fiscal year and each fiscal year thereafter,
in accordance with the following schedule:
(i) Fifty-seven and forty-seven hundredths percent to the Orange
County Fire Authority.
(ii) Forty-one and forty-seven hundredths percent to the Orange
County Library District.
(iii) Forty-eight hundredths percent to the Buena Park Library
District.
(iv) Fifty-eight hundredths percent to the Placentia Library
District.
(f) The assessed value of the unitary and operating nonunitary
property shall be kept separate for each state assessee throughout
the allocation process.
(g) Each state assessee shall be issued only one tax bill for all
unitary and operating nonunitary property within the county.
(h) This section applies to the unitary property of regulated
railway companies only to the extent described in Section 100.1.
(i) This section does not apply to property that on July 1, 1987,
was undeveloped and owned by a utility and located within a city,
county, or city and county that adopts a resolution stating that the
property is subject to a development plan or agreement and that this
section shall not apply to that property, and the city, county, or
city and county transmits a copy of that resolution, including a
legal description of the property, to the State Board of Equalization
and the county's auditor-controller prior to January 1, 1988.
(j) (1) For property that on July 1, 1990, was undeveloped and
owned by a utility and that is located within a city, county, or city
and county that adopts a resolution stating that the property is
subject to a development plan or agreement and that this subdivision
applies to that property, and the city, county, or city and county
transmits a copy of that resolution, including a legal description of
the property, to the county auditor prior to August 1, 1991, the
allocation of property tax revenues derived with respect to that
property pursuant to Sections 96.1, 96.2, 97.31, 98, 98.01, and
98.04, shall be subject to the allocation required by paragraph (2).
(2) The county auditor shall annually allocate to a city, county,
or city and county, that has adopted and transmitted a resolution
pursuant to paragraph (1), the amount of property tax revenues
derived with respect to the property described in paragraph (1) that
would be allocated to that city, county, or city and county if that
property were subject to assessment by the county assessor. In order
to provide the allocations required by this paragraph, the county
auditor shall make any necessary pro rata reductions in allocations
to local agencies other than that city, county, or city and county
adopting and transmitting a resolution pursuant to paragraph (1), of
property tax revenues derived with respect to the property described
in paragraph (1).
(k) (1) For property subject to this section that is owned by a
utility that serves no more than two counties and is located within a
city, county, or city and county that adopts a resolution stating
that the property is subject to a development plan or agreement for
new construction and the city, county, or city and county transmits a
copy of that resolution, including a legal description of the
property, to the State Board of Equalization and the county auditor
prior to January 1, 2006, the allocation of property tax revenues
derived with respect to that property pursuant to Sections 96.1,
97.31, 98, 98.01, and 98.04, shall be subject to the requirements of
paragraph (2).
(2) If the city, county, or city and county has adopted and
transmitted a resolution pursuant to paragraph (1), the county
auditor shall annually allocate the property tax revenue attributable
to the new construction described in the development plan or
agreement, as if that new construction were subject to assessment by
the county assessor, according to the following formula:
(A) An amount of property tax revenue to school entities, as
defined in subdivision (f) of Section 95, equivalent to the same
percentage the school entities received in the prior fiscal year of
the property tax revenues paid by the utility in the county in which
the property described in paragraph (1) is located.
(B) An amount of property tax revenue to the county in which the
property is located equivalent to the same percentage the county
received in the prior fiscal year of the property tax revenues paid
by the utility in the county in which the property described in
paragraph (1) is located. The county shall distribute those property
tax revenues to the county general fund, the county library district,
the county flood control district, the county sanitation districts,
and the county service areas.
(C) The property tax revenue remaining after the allocations
described in subparagraphs (A) and (B) are made shall be distributed
to the city in which the property described in paragraph (1) is
located.
(3) In order to provide the allocations required by paragraph (2),
the county auditor shall make any necessary pro rata reductions in
allocations of property taxes attributable to the property specified
in paragraph (1) to jurisdictions other than those receiving an
allocation under paragraph (2).
(l) (1) For property subject to this section that is owned by a
utility that was constructed by a wholly owned subsidiary of the
utility prior to January 1, 2007, and placed in service by the
utility on or after January 1, 2007, and the property is located
within a redevelopment project area of a joint powers authority
comprised of cities and a county that adopts a resolution stating
that the property is subject to a redevelopment plan and the joint
powers authority transmits a copy of that resolution, including a
legal description of the property, to the State Board of Equalization
and the county auditor prior to January 1, 2011, the allocation of
property tax revenues derived with respect to that property shall be
subject to the requirements of subdivision (a) of Section 100.9.
(2) Notwithstanding any other law, the State Board of Equalization
may amend the tax rolls for the 2010-11 fiscal year in order to
provide the allocations required by paragraph (1).
(m) The amendments made to this section by the act that added this
subdivision apply for the 2007-08 fiscal year and for each fiscal
year thereafter.
(n) The amendments made to this section by the act that added this
subdivision apply for the 2010-11 fiscal year and for each fiscal
year thereafter.
100.01. Commencing with the 1995-96 fiscal year, the aggregate
assessed value of all county-assessed property rights or interests as
described in Section 401.8 shall be assigned to a separate,
countywide tax rate area. The tax rate to be applied to this assessed
value shall be the sum of the two rates determined pursuant to
subdivision (b) of Section 100, and the property tax revenues so
derived shall be allocated in accordance with the allocation
procedures set forth in subdivisions (c) and (d) of Section 100.
100.05. Subparagraph (A) of paragraph (1) of subdivision (a) of
Section 25.5 of Article XIII of the California Constitution is hereby
suspended for the 2009-10 fiscal year.
100.06. (a) In accordance with the suspension under Section 100.05
of the Revenue and Taxation Code of subparagraph (A) of paragraph (1)
of subdivision (a) of Section 25.5 of Article XIII of the California
Constitution, the county auditor shall, for the 2009-10 fiscal year,
do both of the following:
(1) (A) Except as otherwise provided in subparagraph (B) and
subdivision (b), reduce the total amount of ad valorem property tax
revenue otherwise required to be apportioned to a city, county, city
and county, or a special district by 8 percent of the total amount of
ad valorem property tax revenue apportioned to that local agency for
the 2008-09 fiscal year.
(B) For purposes of calculating the amount of an 8-percent
reduction required by subparagraph (A), any amount required to be
paid or allocated to a city, county, or city and county under Section
97.68 or 97.70 for the 2008-09 fiscal year is included in
determining the total amount of property tax revenue apportioned to
that local agency for that fiscal year. A reduction made pursuant to
this paragraph shall not, however, be made from any amount that is to
be apportioned to a city, county, or city and county as a result of
Section 97.68.
(2) Transfer to the Supplemental Revenue Augmentation Fund, hereby
established in the county treasury for administration by the county
office of education as provided in subdivision (c), an amount equal
in the aggregate to that portion of the total amount of reductions
required by paragraph (1). The aggregate amount of transfers required
by this paragraph shall be made in two equal shares, with the first
share being transferred on January 15, 2010, and the second share
being transferred on May 3, 2010.
(b) (1) Upon written request by a local agency that is received no
later than 30 days after the issuance on bonds under Section 6590 of
the Government Code or December 1, 2009, whichever date is earlier,
the Director of Finance may, on the basis of extreme hardship and
only to the extent that the agency did not receive bond proceeds for
the full amount of Proposition 1A receivables that it offered for
sale under Section 6588.6, decrease the reduction amount that would
otherwise be applied to that local agency under subdivision (a). In
evaluating a written request for a decrease, the Director of Finance
may consider factors including, but not limited to, all of the
following:
(A) Whether the requesting local agency is the subject of a
current bankruptcy proceeding, or whether incurring the full
reduction amount otherwise required by subdivision (a) would likely
cause the local agency to seek bankruptcy protection.
(B) Whether the requesting local agency has any financial
reserves, and whether incurring the full reduction amount otherwise
required by subdivision (a) would impair the ability of the local
agency to provide a basic level of core public services.
(2) (A) If the Director of Finance approves a request made
pursuant to paragraph (1), he or she shall, by December 10, 2009,
certify to the auditor of the county in which the requesting local
agency is located, the amount of a decrease in the reduction
otherwise to be incurred by the requesting local agency pursuant to
subdivision (a). The amount of that decrease shall be applied in
proportionate shares to increase the reduction amounts under
subdivision (a) of all other local agencies in the county, so that
there is no decrease in the aggregate amount of reductions to be
incurred by local agencies located in the county. The Director of
Finance may determine that the reduction amount that would otherwise
be incurred by the requesting local agency under subdivision (a)
should be decreased to zero. The amount of any certified decrease, in
whole or in part, of a reduction amount shall be based upon the
director's evaluation of the factors considered with respect to the
requesting local agency under paragraph (1) and the extent to which
those factors indicate that the requesting local agency should be
given relief.
(B) The Director of Finance may not grant decreases to local
agencies within a single county that, in the aggregate, total more
than 10 percent of the combined total of the reduction amounts under
subdivision (a) for all local agencies in that county.
(3) (A) Two or more local agencies in a county may agree to
reallocate exclusively among themselves all or part of their
reduction amounts otherwise required by this section. Any local
agencies entering into an agreement to so reallocate their reduction
amounts shall, no later than November 2, 2009, notify the county
auditor of that agreement and the reallocations specified in that
agreement, except that these agreements may be entered into after
November 2, 2009, with respect to any Proposition 1A receivable
created pursuant to paragraph (2). The auditor shall thereafter
implement subdivision (a) with respect to those local agencies in
accordance with that agreement.
(B) A redevelopment agency that will, on behalf of the city, city
and county, or county under Section 33681.12 of the Health and Safety
Code, pay all or a portion of a reduction amount under subdivision
(a) shall so notify the county auditor by November 2, 2009. The
auditor shall thereafter decrease the city's, city and county's, or
county's reduction amount by the amount of the payment from the city,
city and county, or county redevelopment agency to the extent that
the payment is received prior to a date by which a transfer is
required by paragraph (2) of subdivision (a).
(c) (1) Except for those moneys subject to paragraph (3), the
moneys in the Supplemental Revenue Augmentation Fund shall be
transferred by the county office of education to the Controller, in
amounts and for those purposes as directed by the Director of
Finance, exclusively to reimburse the state for the costs of
providing health care, trial court, correctional, or other
state-funded services and costs, until those moneys are exhausted.
Moneys in a Supplemental Revenue Augmentation Fund shall be
transferred to reimburse only those costs incurred, and the costs of
services provided, in the county in which those moneys are collected.
(2) (A) Entities of state government, including the Administrative
Office of the Courts, that are responsible for the functions funded
with moneys transferred pursuant to paragraph (1) shall keep records,
as required by the Department of Finance, of expenditures made in
the county pursuant to that paragraph, and shall provide to the
Department of Finance any information required by the department with
respect to those expenditures.
(B) Moneys transferred pursuant to paragraph (1) for the funding
of trial courts shall reimburse transfers from the state General Fund
to the Trial Court Trust Fund.
(C) The county office of education shall make a transfer under
paragraph (1) within five days of that transfer being directed by the
Department of Finance, and shall provide to the Controller, with
that transfer, information specifying the purpose of that transfer.
(D) Moneys in the Supplemental Revenue Augmentation Fund that are
not transferred in a fiscal year and are not subject to paragraph (3)
shall be retained in the fund for transfer pursuant to paragraph (1)
in a subsequent fiscal year.
(3) Any moneys in the Supplemental Revenue Augmentation Fund that
are determined by the Director of Finance not to be necessary to fund
the provision of state-funded services and costs shall be
transferred to the county's Educational Revenue Augmentation Fund, no
later than June 1, 2010. Funds transferred to the county's
Educational Revenue Augmentation Fund pursuant to this paragraph
shall not be apportioned to community college districts. This
paragraph shall not be construed to increase any allocations of
excess, additional, or remaining funds that would otherwise have been
allocated to cities, counties, cities and counties, or special
districts pursuant to clause (i) of subparagraph (B) of paragraph (4)
of subdivision (d) of Section 97.2 of, clause (i) of subparagraph
(B) of paragraph (4) of subdivision (d) of Section 97.3 of, or
Article 4 (commencing with Section 98) of Chapter 6 of Part 0.5 of
Division 1 of, the Revenue and Taxation Code had this section not
been enacted.
(4) (A) Each county auditor shall report to the Department of
Finance the amount of property tax revenue that was transferred from
each local agency located in the county to the county's Supplemental
Revenue Augmentation Fund. The county auditor first shall report this
information on or before January 15, 2010, and then on or before May
15, 2010, and shall provide a copy of each report to each local
agency located in the county.
(B) When transferring the amounts required by paragraph (1), each
county auditor shall also provide the Department of Finance, the
Legislative Analyst's Office, and each local agency located in the
county with information detailing how each local agency's reduction
amount under subdivision (a) was calculated. This information shall
first be reported on or before January 15, 2010, and then on or
before May 15, 2010.
(d) For the 2010-11 fiscal year and each fiscal year thereafter,
the county auditor shall apportion ad valorem property tax to cities,
counties, cities and counties and special districts without regard
to the changes in property tax revenue apportionments required by
this section.
(e) (1) In accordance with Section 25.5 of Article XIII of the
California Constitution, the state shall fully reimburse the revenue
reductions incurred pursuant to subdivision (a) no earlier than June
6, 2013, except as allowed by paragraph (2), but not later than June
13, 2013, as provided in the terms and conditions of the sale of the
bonds authorized by Section 6591 of the Government Code, in the
following amounts determined by the Controller:
(A) (i) The amount due to the authority that issued bonds pursuant
to Section 6590 of the Government Code to purchase Proposition 1A
receivables pursuant to Section 6588.6 of the Government Code shall
be paid and calculated as follows:
(I) The principal amount of the bonds on the date of the maturity
or upon call.
(II) Periodic interest on the bonds as applicable, except that if
the bonds sold pursuant to Section 6590 of the Government Code bear
interest on periodic interest payment dates pursuant to subdivision
(e) of Section 6591 of the Government Code, the state shall pay
periodic interest payments on or before each interest payment date.
(III) The accrued interest on the bonds upon call, on the date of
maturity, or a later date, if repayment does not occur prior to the
date of maturity.
(ii) The repayment date shall be certified by the Treasurer and
the Director of Finance at the time of approval of the terms of the
bonds pursuant to paragraph (4) of subdivision (x) of Section 6588 of
the Government Code and shall be specified in the documents pursuant
to which the bonds are issued. Upon certification of that repayment
date, as provided in this subdivision, the obligation of the state to
make payment on that date shall be deemed an obligation imposed by
law.
(iii) In the event the state fully repays the reduction amounts in
accordance with paragraph (2) prior to the maturity date of the
bonds, the payment amount shall be equal to the amount required, as
shown in a report of an independent certified public accountant
provided by the authority, to legally defease the bonds.
(B) The amount due to each local agency that does not sell all of
its Proposition 1A receivables to an authority described in
subparagraph (A) or to purchasers of Proposition 1A receivables
pursuant to Section 53610 of the Government Code shall be the sum of
both of the following:
(i) The unpaid principal amount of the revenue reduction incurred
by each local agency pursuant to subdivision (a), less the amount of
the revenue reduction that is attributable to Proposition 1A
receivables that are sold to an authority described in subparagraph
(A).
(ii) Interest on the amount described in clause (i) from the time
of each revenue reduction pursuant to paragraph (2) of subdivision
(a), at a rate, set by the Department of Finance no later than 60
days after the operative date of this section, that is higher than
the rate of interest earned by the Pooled Money Investment Account
but no greater than 6 percent.
(2) The state may repay the revenue reductions incurred pursuant
to subdivision (a) before June 6, 2013, upon the order of the
Director of Finance issued no earlier than 30 days after delivery of
a written notice of the intent to do so to the Joint Legislative
Budget Committee.
(3) The payment of the amounts specified in this subdivision shall
take priority over all other obligations of the state in any fiscal
year in which those payments are due, excepting payments to schools
under Article XVI of the California Constitution and debt service on
general obligation bonds. The Controller shall take all prudent means
within his or her legal discretion to assure that sufficient sums
are available to pay these amounts and all other obligations of
higher priority.
(4) Notwithstanding Section 13340 of the Government Code, there is
hereby continuously appropriated to the Controller from the General
Fund, without regard to fiscal year, those amounts sufficient to pay
the amounts specified in this subdivision.
(f) (1) Notwithstanding any other law, if by June 30, 2013, the
state has not fully reimbursed each local agency for its revenue
reduction incurred pursuant subdivision (a) in the amounts as
required by subdivision (e), the issuer of any bonds issued pursuant
to subdivision (x) of Section 6588 of the Government Code, or any
local agency that did not participate in the sale of Proposition 1A
receivables pursuant to paragraph (2) of subdivision (x) of Section
6588 of the Government Code, may seek a writ of mandamus to compel
the Controller to fully pay the amounts the state is obligated to pay
under subdivision (e) and Section 25.5 of Article XIII of the
California Constitution. A petition seeking a writ of mandamus
pursuant to this subdivision, and any appellate proceedings arising
from that action, shall have priority and preference in setting and
review in furtherance of the repayment deadline mandated by Section
25.5 of Article XIII of the California Constitution. A petition for a
writ of mandamus authorized by this subdivision may also be filed in
the California Supreme Court pursuant to that court's original
jurisdiction described in Section 10 of Article VI of the California
Constitution.
(2) In authorizing an original mandamus petition to the California
Supreme Court pursuant to this paragraph, the Legislature finds and
declares all of the following:
(A) The Legislature is expressly required by Section 25.5 of
Article XIII of the California Constitution to enact a statute
mandating the full and timely repayment, as provided by subdivision
(e), of any revenue reduction incurred by a local agency pursuant to
subdivision (a) and all accrued interest thereon.
(B) Full and timely repayment of any revenue reduction incurred by
a local agency pursuant to subdivision (a), with interest, is
critical to every local agency from which those funds were diverted.
(C) The Legislature further finds and declares that conclusively
determining, no later than the deadline mandated under Section 25.5
of Article XIII of the California Constitution, that the state's
obligation under subdivision (e) to fully repay any revenue reduction
incurred by a local agency pursuant to subdivision (a) and all
accrued interest thereon is a matter of vital and urgent public
importance.
100.11. (a) Notwithstanding any other law, for the 2007-08 fiscal
year and for each fiscal year thereafter, property tax assessed value
attributable to unitary property, as defined in Section 723, of a
regulated railway company that is assessed by the State Board of
Equalization, shall be allocated to tax rate areas as follows:
(1) With respect to the value of a qualified facility, both of the
following apply:
(A) An amount of value equal to 20 percent of the original cost of
the qualified facility shall be allocated exclusively to those tax
rate areas in the county in which the facility is located. The tax
rates applied to this value shall be the rates described in Section
93.
(B) The revenues derived from the application of these rates to
the value described in subparagraph (A) shall be allocated to
jurisdictions in those tax rate areas in the county in which the
qualified property is located in percentage shares that are
equivalent to the percentage shares that these jurisdictions received
in the prior fiscal year from the property tax revenues paid by the
regulated railway company in the county in which the qualified
property is located. The county auditor shall ensure that school
entities, as defined in subdivision (f) of Section 95, in these tax
rate areas in a county are allocated an amount equivalent to the same
percentage the school entities received in the prior fiscal year
from the property tax revenues paid by the regulated railway company
in the county.
(2) With respect to the value of unitary property of a regulated
railway company that is not described in paragraph (1), all of the
following apply:
(A) A countywide tax rate area shall be established in each county
in which the property of a regulated railway company is located.
Value shall be allocated to that countywide tax rate area according
to the following:
(i) Each countywide tax rate area shall receive an amount of
assessed value equal to the amount of assessed value received in the
county for the prior fiscal year, adjusted for changes in track
mileage, unless the total amount of assessed value to be allocated is
insufficient, in which case, each countywide tax rate area shall
receive a pro rata share of the amount it received in the prior
fiscal year, adjusted for changes in track mileage.
(ii) If the total amount of assessed value to be allocated is
greater than the amount of assessed value allocated for the prior
fiscal year, adjusted for changes in track mileage, each countywide
tax rate area shall receive a pro rata share of the amount in excess
of the prior year's assessed value of the regulated railway company
adjusted for track mileage.
(iii) The assessed value allocated to each countywide tax rate
area under clauses (i) and (ii) shall be further allocated between
land, improvements, and personal property in the same proportion that
existed for each regulated railway company statewide for the 2006-07
assessment year.
(B) The tax rate applied to the value allocated to a countywide
tax rate area under subparagraph (A) shall be the sum of the rates
described in paragraphs (1) and (2) of subdivision (b) of Section
100.
(C) The revenues derived from the application of these rates to
this value shall be allocated in the manner described in subdivisions
(c) and (d) of Section 100, which manner shall be modified as
follows:
(i) School entities, as defined in subdivision (f) of Section 95,
in a county shall be allocated an amount equivalent to the same
percentage the school entities received in the prior fiscal year from
the property tax revenues paid by the regulated railway company in
the county.
(ii) Notwithstanding any other law, for the 2007-08 fiscal year, a
redevelopment agency shall not receive any property tax revenues
described in this paragraph.
(b) For purposes of this section, the following terms have the
following meanings:
(1) "Qualified facility" means a building, auto or container
loading and unloading facility, or transload facility that meets both
of the following criteria:
(A) The original cost of the completed facility, including land,
but not including, track and track materials, is equal to or exceeds
one hundred million dollars ($100,000,000).
(B) The facility is completely constructed and placed in service
after January 1, 2007.
(2) "The amount of assessed value received in the prior fiscal
year adjusted for changes in track mileage" means the prior year's
amount of assessed value in each county after it has been adjusted
upward or downward in direct proportion to the change in the amount
of track mileage on unitary property in the current year over the
prior year.
(3) "Track mileage" means the number of total miles of track in a
county.
100.2. Supplemental property tax revenues for 1985-86 and each year
thereafter, generated by Sections 75 to 75.80, inclusive, shall be
apportioned using the property tax apportionment factors for the
current year.
100.3. Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1993-94 fiscal year
only, deposit those property tax revenues that would otherwise be
allocated to enterprise special districts in a Supplemental
Allocation Fund. The county board of supervisors shall allocate
moneys in the fund for the 1993-94 fiscal year only to either
enterprise special districts or the County Library Fund.
100.3. Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1997-98 and future
fiscal years, upon the written mutual agreement of the county and an
enterprise district, deposit those property tax revenues that would
otherwise be allocated to that enterprise special district in a
Supplemental Allocation Fund. The county board of supervisors shall
allocate moneys in the fund to either enterprise special districts or
the county's parks and recreation special district listed as County
Service Area Number 11 in the State Controller's Annual Report of
Financial Transactions concerning Special Districts of California,
Fiscal Year 1994-95. A written mutual agreement as described in this
section may terminate upon a specified date, on or after which all
revenues that would be otherwise subject to that agreement shall
instead be allocated to the enterprise special district, unless the
term of the agreement is extended, or a new written mutual agreement
is entered into by the county and the enterprise special district,
prior to that specified date.
100.4. Notwithstanding any other provision of law, the allocations
and apportionments made in a County of the Eighteenth Class of
revenues generated by Sections 75 to 75.80, inclusive, for fiscal
years to the 1999-2000 fiscal year, inclusive, are deemed to be
correct.
100.6. (a) For the 1989-90 and 1990-91 fiscal years, property tax
revenue shall be allocated by the Sacramento County Auditor to
special districts, as defined in subdivision (b), consistent with the
holding of American River Fire Protection District v. Board of
Supervisors (1989), 211 Cal. App. 3d 1076, and as implemented in
American River Fire Protection District, et al. v. Board of
Supervisors of the County of Sacramento, et al., Sacramento Superior
Court Case No. 431637, and for the 1991-92 fiscal year and each
fiscal year thereafter, shall be allocated pursuant to subdivisions
(c), (d), and (e).
(b) The amount allocated for the 1990-91 fiscal year and each
fiscal year thereafter pursuant to Section 96 or 96.1 or their
predecessor sections, and Section 96.5 or its predecessor section to
a special district, as defined in Article 1 (commencing with Section
2201) of Chapter 3 of Part 4, including that portion of any
multicounty district located within the County of Sacramento, and the
amount allocated pursuant to Section 75.70 to a special district
which is governed by the Board of Supervisors of Sacramento County or
whose governing body is the same as the Board of Supervisors of
Sacramento County, shall be governed by this section.
(c) For the 1991-92 fiscal year, the amount of property tax
revenue that would otherwise be allocated to the special districts
described in subdivision (b) pursuant to Section 75.70, or Section 96
or 96.1 or their predecessor sections, and Section 96.5 or its
predecessor section, shall be reduced or otherwise adjusted by the
difference between the following amounts:
(1) The reduction, if any, made to the amount of property tax
revenues allocated to each special district pursuant to former
Section 98.6 in the 1990-91 fiscal year as determined by the
Sacramento County Auditor.
(2) The allocations approved by the Board of Supervisors of
Sacramento County to each special district pursuant to former Section
98.6 in the 1990-91 fiscal year.
(d) Notwithstanding any other provision of law, for the 1992-93
fiscal year and each fiscal year thereafter, the Sacramento County
Auditor shall allocate to the special districts described in
subdivision (b) the total amount of property tax revenue allocated in
the prior fiscal year as calculated in subdivisions (c) and (e).
(e) Notwithstanding subdivisions (a) and (b) of Section 96 or its
predecessor section, for the 1991-92 fiscal year and each fiscal year
thereafter, the annual tax increment as defined in subdivision (c)
of Section 96.1 or its predecessor section for the special districts
described in subdivision (b) in each tax rate area shall be the sum
of the following amounts:
(1) Each special district's share of property tax revenues in each
of the tax rate areas within their respective jurisdictions without
regard to this subdivision.
(2) The ratio of the amount determined for each special district
in subdivision (c) and the special district's property tax revenue
for the 1990-91 fiscal year, multiplied by the special district's
share of property tax revenues in each tax rate area for the 1990-91
fiscal year.
(f) Notwithstanding any other provision of law, this section shall
not be operative in the 1993-94 fiscal year.
100.7. Notwithstanding any other law, commencing with the 1999-2000
fiscal year, the apportionment of property tax revenues in the
County of San Bernardino shall be modified as follows:
(a) The auditor shall apportion an amount of property tax revenues
to the Victor Valley Economic Development Authority that is equal to
the amount that would be allocated to that authority if the base
year for the George Air Force Base Project Area was changed to the
1997-98 fiscal year for purposes of Part 1 (commencing with Section
33000) of Division 24 of the Health and Safety Code.
(b) The auditor shall reduce the amount of property tax revenues
apportioned to all other jurisdictions within the George Air Force
Base Project Area on a pro rata basis in an amount equal to the
amount apportioned under subdivision (a).
(c) On or before June 30, 2004, and on or before June 30 of each
fifth year thereafter, the Victor Valley Economic Development
Authority shall remit to the Controller an amount of money equal to
the amount of the increased aid provided by the state to school
entities as a result of this section, plus interest. The interest
shall accrue until the payment is made. The rate of interest shall be
the rate of interest on the bonds of the authority. If there are no
bonds, the rate of interest shall be the rate of interest earned by
the Pooled Money Investment Board. The Department of Finance shall
determine the amount to be remitted, after consultation with the
authority.
100.9. (a) Notwithstanding any other provision of law and except as
provided in subdivision (b), for the 2003-04 fiscal year and each
fiscal year thereafter, all of the following apply:
(1) The property tax assessed value of an electric generation
facility that is assessed by the State Board of Equalization shall be
allocated entirely to the county in which the facility is located,
and shall be allocated to that tax rate area in the county in which
the property is located.
(2) The tax rate applied to the assessed value allocated pursuant
to paragraph (1) shall be the rate calculated pursuant to Section 93.
(3) The revenues derived from the application of the tax rate to
the assessed value allocated to a tax rate area pursuant to paragraph
(1) shall be allocated among the jurisdictions in that tax rate
area, in those same percentage shares that property tax revenues
derived from locally assessed property are allocated to those
jurisdictions in that tax rate area, subject to any allocation and
payment of funds as provided in subdivision (b) of Section 33670 of
the Health and Safety Code, and subject to any modifications or
adjustments pursuant to Sections 99 and 99.2.
(b) Subdivision (a) does not apply to the assessed value or the
revenues derived from that assessed value from either of the
following:
(1) An electric generation facility that was constructed pursuant
to a certificate of public convenience and necessity issued by the
California Public Utilities Commission to the company that presently
owns the facility.
(2) An electric generation facility that is owned by a company
that is a state assessee for reasons other than its ownership of the
generation facility or its ownership of pipelines, flumes, canals,
ditches, or aqueducts lying within two or more counties.
100.95. (a) Notwithstanding any other law, for the 2007-08 fiscal
year and each fiscal year thereafter, all of the following apply:
(1) The property tax assessed value of qualified property that is
owned by a public utility and that is assessed by the State Board of
Equalization shall be allocated entirely to the county in which the
qualified property is located.
(2) The tax rate applied to the assessed value allocated pursuant
to paragraph (1) shall be the rate calculated pursuant to subdivision
(b) of Section 100.
(3) The county auditor shall allocate the property tax revenues
derived from applying the tax rate described in paragraph (1) of
subdivision (b) of Section 100 to the qualified property described in
this section as follows:
(A) (i) School entities, as defined in subdivision (f) of Section
95, shall be allocated an amount equivalent to the same percentage
the school entities received in the prior fiscal year from the
property tax revenues paid by the utility in the county in which the
qualified property is located.
(ii) The county in which the qualified property is located shall
be allocated an amount equivalent to the same percentage the county
received in the prior fiscal year from the property tax revenues paid
by the utility in the county in which the qualified property is
located.
(iii) Special districts, other than an "enterprise special
district" as defined in paragraph (3) of subdivision (c), shall be
allocated an amount equivalent to the same percentage that these
special districts, other than enterprise special districts, received
in the prior fiscal year from the property tax revenues paid by the
utility in the county in which the qualified property is located.
(B) The balance of these revenues remaining after the allocations
made under subparagraph (A) shall be allocated as follows:
(i) Ninety percent shall be allocated as follows:
(I) If the qualified property is located in a city, to the city in
which that property is located.
(II) If the qualified property is located in an unincorporated
area of the county, to the county.
(ii) Ten percent shall be allocated as follows:
(I) If the qualified property is provided water services by a
water district that otherwise receives a property tax revenue
allocation under this chapter, to that water district. If the
qualified property is provided water services by more than one water
district that otherwise receives a property tax revenue allocation
under this chapter, those districts shall each receive an equal share
of this revenue.
(II) If the qualified property is provided water services by a
city, to that city.
(III) If the qualified property is provided water services by a
private water company or a water district that does not otherwise
receive a property tax revenue allocation under this chapter:
(aa) If the qualified property is located in a city, to the city
in which that property is located.
(ab) If the qualified property is located in an unincorporated
area of the county, to the county.
(4) The county auditor shall allocate the property tax revenues
derived from applying the tax rate described in paragraph (2) of
subdivision (b) of Section 100 to the qualified property described in
this section in accordance with subdivision (d) of Section 100,
except that school entities, as defined in subdivision (f) of Section
95, shall be allocated an amount equivalent to the same percentage
the school entities received in the prior fiscal year from the
property tax revenues paid by the utility in the county in which the
qualified property is located.
(5) In order to provide the allocations required by paragraphs (3)
and (4), the county auditor shall make any necessary pro rata
reductions in allocations of property taxes attributable to the
qualified property to jurisdictions other than those receiving an
allocation under paragraphs (3) and (4).
(b) (1) A special district that serves more than one county shall
spend property tax revenues allocated under this section within the
county that allocated the property tax revenues in or near
communities impacted by the qualified property.
(2) All other special districts that receive property tax revenues
under this section and that have qualified property located entirely
or partially within their jurisdiction shall spend the property tax
revenues in or near communities impacted by the qualified property.
(c) For purposes of this section, all of the following apply:
(1) "Qualified property" means all plant and associated equipment,
including substation facilities and fee-owned land and easements,
placed in service by the public utility on or after January 1, 2007,
and related to the following:
(A) Electrical substation facilities that meet either of the
following conditions:
(i) The high-side voltage of the facility's transformer is 50,000
volts or more.
(ii) The substation facilities are operated at 50,000 volts or
more.
(B) Electric generation facilities that have a nameplate
generating capacity of 50 megawatts or more.
(C) Electrical transmission line facilities of 200,000 volts or
more.
(2) "Qualified property" does not include either of the following:
(A) Additions, modifications, reconductoring, or equivalent
replacements to the plant and associated equipment made after the
plant and associated equipment are placed in service.
(B) Property that is subject to subdivisions (k) and (l) of
Section 100.
(3) (A) An "enterprise special district" means a special district,
other than a special district described in subparagraph (B), that
performs, as reported in the 2001-02 edition of the State Controller'
s Special Districts Annual Report, an enterprise function.
(B) An "enterprise special district" does not include any of the
following:
(i) A qualified special district, as defined in Section 97.34.
(ii) A district organized pursuant to the Local Health Care
District Law set forth in Division 23 (commencing with Section 32000)
of the Health and Safety Code.
(iii) A transit district.
(4) A public utility shall provide to the State Board of
Equalization a description of the qualified property that is subject
to this section in the form prescribed by the board. The State Board
of Equalization shall transmit to the auditor of each county in which
qualified property is located the information necessary to identify
that property and the corresponding assessed value data necessary to
make the property tax revenue allocations required by this section.
