194. As used in this chapter:
(a) "Eligible county" means a county that meets both of the
following requirements:
(1) Has been proclaimed by the Governor to be in a state of
emergency.
(2) Has adopted an ordinance providing property tax relief for
disaster victims as provided in Section 170.
(b) "Eligible property" means real property and any manufactured
home, including any new construction that was completed or any change
in ownership that occurred prior to the date of the disaster that
meets both of the following requirements:
(1) Is located in an eligible county.
(2) Has sustained substantial disaster damage and the disaster
resulted in the issuance of a state of emergency proclamation by the
Governor.
"Eligible property" does not include any real property or any
manufactured home, whether or not it otherwise qualifies as eligible
property, if that real property or manufactured home was purchased or
otherwise acquired by a claimant for relief under this chapter after
the last date on which the disaster occurred.
(c) "Fair market value" means "full cash value" or "fair market
value" as defined in Section 110.
(d) "Next property tax installment payment date" means December 10
or April 10, whichever date occurs first after the last date on
which the eligible property was damaged.
(e) "Property tax deferral claim" means a claim filed by the owner
of eligible property in conjunction with, or in addition to, the
filing of an application for reassessment of that property pursuant
to Section 170, that enables the owner to defer payment of the next
installment of taxes on property on the regular secured roll for the
current fiscal year, as provided in Section 194.1 or to defer payment
of taxes on property on the supplemental roll for the current fiscal
year, as provided in Section 194.9.
(f) "Substantial disaster damage," as to real property located in
a county declared to be a disaster by the Governor, means, with
respect to real property and any manufactured home that has received
the homeowners' exemption or is eligible for the exemption as of the
most recent lien date, damage amounting to at least 10 percent of its
fair market value or ten thousand dollars ($10,000), whichever is
less; and, with respect to other property, damage to the parcel of at
least 20 percent of its fair market value immediately preceding the
disaster causing the damage.
194.1. (a) Any owner of eligible property who files on or before
the next property tax installment payment date, a claim for
reassessment pursuant to Section 170, or whose property is otherwise
reassessed pursuant to Section 170, may apply to the county assessor
to defer payment of that installment of property taxes on the regular
secured roll for the current fiscal year with respect to that
property which are due no later than that date which immediately
follows the disaster which resulted in substantial disaster damage.
If a timely claim for deferral is filed, the payment shall be
deferred without penalty or interest until the assessor has
reassessed the property and a corrected bill prepared pursuant to
Section 170 has been sent to the property owner. Taxes deferred
pursuant to this section are due 30 days after receipt by the owner
of the corrected tax bill and if unpaid thereafter are delinquent as
provided in Section 2610.5 and shall be subject to the penalty
provided by law.
(b) If, following reassessment pursuant to subdivision (a), the
assessor determines that an owner who applied and was granted a
deferral of property taxes did not file the claim in good faith, the
owner shall be assessed a delinquency penalty for the nonpayment of
the deferred taxes.
(c) This section does not apply to property taxes paid through
impound accounts.
194.2. On or before January 15 or May 15, whichever date is sooner,
the tax collector of an eligible county shall certify to the
Director of Finance the total amount of the most recent installment
of property taxes for all eligible property on both the regular
secured roll that were deferred pursuant to Section 194.1 or pursuant
to an ordinance adopted by the eligible county pursuant to Section
195.1.
194.3. If an eligible county has adopted an ordinance in accordance
with Section 194.9, the tax collector shall certify to the Director
of Finance on or before January 31 or May 31, whichever date is
sooner, the total amount of supplemental roll property tax deferral
claims submitted pursuant to Section 194.9 to the county by 5 p.m. on
the most recent property tax installment payment date.
194.4. After the tax collector of an eligible county has certified
an amount to the Director of Finance pursuant to Section 194.2 or
Section 194.3, the director shall, within 30 days and after
verification, certify this amount to the Controller for allocation to
the county. Upon receipt of certification by the Director of
Finance, the Controller shall make the appropriate allocation to the
county within 10 working days thereafter.
194.5. On or before the December 31 or April 30 next following an
eligible county's receipt of an allocation pursuant to Section 194.4,
whichever date is sooner, the eligible county shall compute and
remit to the Controller for deposit in the General Fund an amount
equal to the amount of that allocation.
194.8. The allocation of funds to, and the repayment of funds by,
counties made pursuant to this chapter shall be subject to review and
audit by the Controller.
194.9. Each eligible county may adopt an ordinance to permit the
deferral of unpaid nondelinquent current fiscal year supplemental
roll taxes on eligible property reassessed pursuant to Chapter 3.5
(commencing with Section 75) of Part 0. 5 if the owner files with the
assessor a claim for deferral on or before the next property tax
installment payment date. Taxes deferred pursuant to this section
shall be due on the last day of the month following the month in
which the corrected bill is mailed or the delinquent date of the next
installment of the original bill, whichever is later.
195. The Department of Finance shall establish guidelines in
carrying out this chapter. These guidelines shall include a procedure
for the review of claims submitted by an eligible county to the
Department of Finance.
195.1. Any eligible county may adopt an ordinance providing for the
temporary postponement of the second consecutive installment of
taxes on property on the regular secured roll until the next property
tax installment payment date, and, notwithstanding any other
provision of this chapter, also for the further postponement of the
preceding installment of taxes on property on the regular secured
roll which was deferred pursuant to Section 194.1, until that date.
The state shall provide no reimbursement payments to local
jurisdictions for the postponement of property taxes pursuant to this
section, unless the Governor specifies otherwise in the proclamation
of the emergency with respect to which the postponement was
implemented.
195.2. In the 1991-92 fiscal year or as soon as possible thereafter
during the 1992-93 fiscal year, the county auditor of an eligible
county, proclaimed by the Governor to be in a state of disaster as a
result of the floods that occurred in California in February 1992,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for that fiscal year resulting
from the reassessment of eligible properties by the county assessor
pursuant to Section 170, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts (other than basic state aid school districts), county
offices of education, and community college districts.
195.3. After the county auditor of an eligible county described in
Section 195.2 has made the applicable certification to the Director
of Finance pursuant to Section 195.2, the director shall, within 30
days and after verification of the county auditor's estimate, certify
this amount to the Controller for allocation to the county. Upon
receipt of certification from the Director of Finance, the Controller
shall make the appropriate allocation to the county within 10
working days thereafter.
195.4. On or before December 31, 1992, each eligible county
described in Section 195.2 shall compute and remit to the Controller
for deposit in the General Fund an amount equal to the amount
allocated to it by the Controller pursuant to Section 195.3, less the
actual amount of its property tax revenue lost in the immediately
preceding fiscal year on the regular secured and supplemental rolls
with respect to eligible properties as a result of the reassessment
of those properties pursuant to Section 170, excluding any property
tax revenue lost by school districts (other than basic state aid
districts), county offices of education, and community college
districts. If the amount computed pursuant to this section for an
eligible county is less than zero, the Controller shall allocate that
amount to the county.
195.5. In the 1991-92 fiscal year or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of the
earthquakes that occurred in California in April 1992, shall certify
to the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 1992-93 fiscal year resulting from
the reassessment of eligible properties by the county assessor
pursuant to Section 170, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts (other than basic state aid school districts), county
offices of education, and community college districts. For purposes
of this section, "basic state aid school district" means any school
district that does not receive a state apportionment pursuant to
subdivision (h) of Section 42238 of the Education Code, but receives
from the state only a basic apportionment pursuant to Section 6 of
Article IX of the California Constitution.
195.6. After the county auditor of an eligible county described in
Section 195.5 has made the applicable certification to the Director
of Finance pursuant to Section 195.5, the director shall, within 30
days and after verification of the county auditor's estimate, certify
this amount to the Controller for allocation to the county. Upon
receipt of certification from the Director of Finance, the Controller
shall make the appropriate allocation to the county within 10
working days thereafter.
195.7. On or before December 31, 1993, each eligible county
described in Section 195.5 shall compute and remit to the Controller
for deposit in the General Fund an amount equal to the amount
allocated to it by the Controller pursuant to Section 195.6, less the
actual amount of its property tax revenue lost in the 1992-93 fiscal
year on the regular secured roll and on the supplemental roll, with
respect to eligible properties as a result of the reassessment of
those properties pursuant to Section 170, excluding any property tax
revenue lost by school districts (other than basic state aid school
districts), county offices of education, and community college
districts. For purposes of this section, "basic state aid school
district" means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution. If the amount computed pursuant to this section for an
eligible county is less than zero, the Controller shall allocate that
amount to the county.
195.71. In the 1993-94 fiscal year, or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of earthquake,
aftershock, or any other related casualty that occurred in the
Counties of Los Angeles, Orange, and Ventura, on or after January 17
in 1994, shall certify to the Director of Finance an estimate of the
total amount of the reduction in property tax revenues on both the
regular secured roll and the supplemental roll for that fiscal year
resulting from the reassessment of eligible properties by the county
assessor pursuant to Section 170, except that the amount certified
shall not include any estimated property tax revenue reductions to
school districts (other than basic state aid school districts) and
county offices of education. For purposes of this section, "basic
state aid school district" means any school district that does not
receive a state apportionment pursuant to subdivision (h) of Section
42238 of the Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.72. After the county auditor of an eligible county, as
described in Section 195.71, has made the applicable certification to
the Director of Finance pursuant to Section 195.71, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.73. On or before December 31, 1995, each eligible county, as
described in Section 195.71, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.71,
less the actual amount of its property tax revenue lost in the
1993-94 fiscal year on the regular secured and supplemental rolls
with respect to eligible properties as a result of the reassessment
of those properties pursuant to Section 170, excluding any property
tax revenue lost by school districts (other than basic state aid
school districts) and county offices of education. If the actual
amount of property tax revenue lost by an eligible county in the
1993-94 fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.72, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.77. In the 1996-97 fiscal year, or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of storm,
flooding, or any other related casualty that occurred in that county
during December 1996 or January 1997, shall certify to the Director
of Finance an estimate of the total amount of the reduction in
property tax revenues on both the regular secured roll and the
supplemental roll for the 1996-97 fiscal year resulting from the
reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of that disaster, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.78. After the county auditor of an eligible county, as
described in Section 195.77, has made the applicable certification to
the Director of Finance pursuant to that same section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.79. On or before July 1, 1998, each eligible county, as
described in Section 195.77, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.78,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.77 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.78, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.80. In the 1997-98 fiscal year, the county auditor of an
eligible county, proclaimed by the Governor to be in a state of
disaster as a result of storm, flooding, or any other related
casualty that occurred in that county during February 1998, shall
certify to the Director of Finance an estimate of the total amount of
the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 1997-98 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.81. After the county auditor of an eligible county, as
described in Section 195.80, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.82. On or before June 30, 1999, each eligible county, as
described in Section 195.80, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.81,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.80 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.81, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.83. In the 1998-99 fiscal year, the county auditor of an
eligible county, proclaimed by the Governor to be in a state of
disaster as a result of a freeze or any other related casualty that
occurred in that county during the winter of 1998-99, shall certify
to the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 1998-99 fiscal year resulting from
the reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of that disaster, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.84. After the county auditor of an eligible county, as
described in Section 195.83, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.85. On or before June 30, 2000, each eligible county, as
described in Section 195.83, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.84,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.83 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.84, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.86. By September 30, 2001, the auditor of the County of Napa,
which was the subject of the Governor's Proclamation of a state of
emergency for the earthquake occurring in September 2000, shall
certify to the Director of Finance an estimate of the total amount of
the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 2000-01 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.87. After the county auditor of an eligible county, as
described in Section 195.86, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.88. On or before June 30, 2002, each eligible county, as
described in Section 195.86, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.87,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.86 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.87, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.89. By September 30, 2004, the auditors of the Counties of Los
Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa
Barbara, and Ventura, which were the subject of the Governor's
Proclamation of a state of emergency for the fires occurring in
October and November 2003, for the mudslides occurring in San
Bernardino County as a result of those fires, and for the earthquake
that occurred in December 2003 in San Luis Obispo County and Santa
Barbara County, shall certify to the Director of Finance an estimate
of the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2003-04
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts (other than basic
state aid school districts) and county offices of education. For
purposes of this section, "basic state aid school district" means any
school district that does not receive a state apportionment pursuant
to subdivision (h) of Section 42238 of the Education Code, but
receives from the state only a basic apportionment pursuant to
Section 6 of Article IX of the California Constitution.
195.90. After the county auditor of an eligible county, as
described in Section 195.89, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.91. On or before June 30, 2005, each eligible county, as
described in Section 195.89, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.90,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.89 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.90, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.92. (a) By September 30, 2005, the auditors of the Counties of
Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject
of the Governor's proclamations of a state of emergency for the
severe rainstorms that occurred in December 2004, January 2005,
February 2005, or March 2005, that caused flash floods, mudslides,
the accumulation of debris, and that washed out and damaged roads in
those counties, shall certify to the Director of Finance an estimate
of the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2004-05
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.93. After the county auditor of an eligible county, as
described in Section 195.92, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.94. (a) On or before June 30, 2006, each eligible county, as
described in Section 195.92, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.93,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.92 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.93, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.95. (a) By September 30, 2005, the Auditor of Shasta County,
which was the subject of the Governor's Proclamation of a state of
emergency for the wildfires that occurred in Shasta County during
August 2004, shall certify to the Director of Finance an estimate of
the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2004-05
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.96. After the Auditor of Shasta County has made the applicable
certification to the Director of Finance pursuant to Section 195.95,
the director shall, within 30 days after verification of the county
auditor's estimate, certify this amount to the Controller for
allocation to the county. Upon receipt of certification from the
Director of Finance, the Controller shall make the appropriate
allocation to the county within 10 working days.
195.97. (a) On or before June 30, 2006, Shasta County shall compute
and remit to the Controller for deposit in the General Fund an
amount equal to the amount allocated to it by the Controller pursuant
to Section 195.96, less the actual amount of its property tax
revenue lost on the regular secured and supplemental rolls with
respect to those eligible properties described in Section 195.95 as a
result of the reassessment of those properties pursuant to paragraph
(1) of subdivision (a) of Section 170, excluding any property tax
revenue lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by Shasta County in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.96, the Controller shall allocate the
amount of that excess to that county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.98. (a) By September 30, 2005, the auditors of the Counties of
Orange, Riverside, San Bernardino, and San Diego, which counties were
the subject of the Governor's proclamations of a state of emergency
for the severe rainstorms that occurred in December 2004, January
2005, February 2005, or March 2005, that caused flash floods,
mudslides, the accumulation of debris, and that washed out and
damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2004-05 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.99. After the county auditor of an eligible county, as
described in Section 195.98, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.100. (a) On or before June 30, 2006, each eligible county, as
described in Section 195.98, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.99,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.98 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.99, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.101. (a) In fiscal year 2005-06, the auditors of the Counties
of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity,
which counties were the subject of the Governor's proclamations of a
state of emergency for the severe rainstorms that occurred from
December 19, 2005, to January 3, 2006, and caused flash floods,
mudslides, the accumulation of debris, and that washed-out and
damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2005-06 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.102. After the county auditor of an eligible county, as
described in Section 195.101, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.103. (a) On or before June 30, 2007, each eligible county, as
described in Section 195.101, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.102,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.101 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.102, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.104. (a) By September 30, 2006, the auditors of the Counties of
Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El
Dorado, Fresno, Kings, Lake, Lassen, Madera, Marin, Mariposa, Merced,
Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, San
Luis Obispo, San Mateo, Santa Cruz, Shasta, Sierra, Siskiyou,
Solano, Sonoma, Stanislaus, Sutter, Tulare, Tuolumne, Yolo, and Yuba,
which were the subject of the Governor's proclamations of a state of
emergency for the severe rainstorms that occurred during the period
from December 19, 2005, to April 16, 2006, inclusive, that caused
flooding, mudslides, the accumulation of debris, and that washed-out
and damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2005-06 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) By September 30, 2006, the auditor of the County of San
Bernardino, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on July 9, 2006,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2005-06 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of that disaster, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(c) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.105. After the county auditor of an eligible county, as
described in Section 195.104, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.106. (a) On or before June 30, 2007, each eligible county, as
described in Section 195.104, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.105,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.104 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.105, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.107. (a) By October 31, 2007, the auditor of the County of
Ventura, which was the subject of the Governor's proclamations of a
state of emergency during the 2006 calendar year, shall certify to
the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 2006-07 fiscal year resulting from
the reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of those disasters, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts, other than basic state aid school
districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.108. After the county auditor of the eligible county, as
described in Section 195.107, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.109. (a) On or before June 30, 2008, the eligible county, as
described in Section 195.107, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.108,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.107 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.108, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.110. (a) By October 31, 2007, the auditor of the County of
Riverside, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on October 26,
2006, shall certify to the Director of Finance an estimate of the
total amount of the reduction in property tax revenues on both the
regular secured roll and the supplemental roll for the 2006-07 fiscal
year resulting from the reassessment by the county assessor pursuant
to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.111. After the county auditor of an eligible county, as
described in Section 195.110, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.112. (a) On or before June 30, 2008, each eligible county, as
described in Section 195.110, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.111,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.110 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.111, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.116. (a) By October 31, 2007, the auditors of the Counties of
El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey,
Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara,
Santa Clara, Stanislaus, Tulare, Ventura, and Yuba that were the
subject of the Governor's proclamations of a state of emergency for
the severe freezing conditions that commenced January 11, 2007, shall
certify to the Director of Finance an estimate of the total amount
of the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 2006-07 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts, other than basic state aid school
districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.117. After the county auditor of an eligible county, as
described in Section 195.116, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.118. (a) On or before June 30, 2008, each eligible county, as
described in Section 195.116, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.117,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.116 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.117, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.120. (a) By October 31, 2008, the auditor of the County of El
Dorado, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on June 24, 2007,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2007-08 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of that disaster, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.121. After the county auditor of the eligible county, as
described in Section 195.120, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.122. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.120, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.121,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.120 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by the eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.121, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.123. (a) By September 30, 2008, the auditors of the Counties of
Santa Barbara and Ventura, which were the subject of the Governor's
proclamation of a state of emergency for the Zaca Fire that commenced
on July 4, 2007, shall certify to the Director of Finance an
estimate of the total amount of the reduction in property tax
revenues on both the regular secured roll and the supplemental roll
for the 2007-08 fiscal year resulting from the reassessment by the
county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.124. After the county auditor of the eligible county, as
described in Section 195.123, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.125. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.123, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.124,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.123 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by the eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.124, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.128. (a) By October 30, 2008, the auditors of the Counties of
Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa
Barbara, and Ventura, which were the subject of the Governor's
disaster proclamations of September 15, 2007, and October 21, 2007,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2008-09 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of those disasters, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.129. After the county auditor of the eligible county, as
described in Section 195.128, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.130. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.128, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.129,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.128 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.129, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.131. (a) By October 30, 2008, the auditor of the County of
Riverside, which was the subject of the Governor's proclamation of a
state of emergency for the extreme
194. As used in this chapter:
(a) "Eligible county" means a county that meets both of the
following requirements:
(1) Has been proclaimed by the Governor to be in a state of
emergency.
(2) Has adopted an ordinance providing property tax relief for
disaster victims as provided in Section 170.
(b) "Eligible property" means real property and any manufactured
home, including any new construction that was completed or any change
in ownership that occurred prior to the date of the disaster that
meets both of the following requirements:
(1) Is located in an eligible county.
(2) Has sustained substantial disaster damage and the disaster
resulted in the issuance of a state of emergency proclamation by the
Governor.
"Eligible property" does not include any real property or any
manufactured home, whether or not it otherwise qualifies as eligible
property, if that real property or manufactured home was purchased or
otherwise acquired by a claimant for relief under this chapter after
the last date on which the disaster occurred.
(c) "Fair market value" means "full cash value" or "fair market
value" as defined in Section 110.
(d) "Next property tax installment payment date" means December 10
or April 10, whichever date occurs first after the last date on
which the eligible property was damaged.
(e) "Property tax deferral claim" means a claim filed by the owner
of eligible property in conjunction with, or in addition to, the
filing of an application for reassessment of that property pursuant
to Section 170, that enables the owner to defer payment of the next
installment of taxes on property on the regular secured roll for the
current fiscal year, as provided in Section 194.1 or to defer payment
of taxes on property on the supplemental roll for the current fiscal
year, as provided in Section 194.9.
(f) "Substantial disaster damage," as to real property located in
a county declared to be a disaster by the Governor, means, with
respect to real property and any manufactured home that has received
the homeowners' exemption or is eligible for the exemption as of the
most recent lien date, damage amounting to at least 10 percent of its
fair market value or ten thousand dollars ($10,000), whichever is
less; and, with respect to other property, damage to the parcel of at
least 20 percent of its fair market value immediately preceding the
disaster causing the damage.
194.1. (a) Any owner of eligible property who files on or before
the next property tax installment payment date, a claim for
reassessment pursuant to Section 170, or whose property is otherwise
reassessed pursuant to Section 170, may apply to the county assessor
to defer payment of that installment of property taxes on the regular
secured roll for the current fiscal year with respect to that
property which are due no later than that date which immediately
follows the disaster which resulted in substantial disaster damage.
If a timely claim for deferral is filed, the payment shall be
deferred without penalty or interest until the assessor has
reassessed the property and a corrected bill prepared pursuant to
Section 170 has been sent to the property owner. Taxes deferred
pursuant to this section are due 30 days after receipt by the owner
of the corrected tax bill and if unpaid thereafter are delinquent as
provided in Section 2610.5 and shall be subject to the penalty
provided by law.
(b) If, following reassessment pursuant to subdivision (a), the
assessor determines that an owner who applied and was granted a
deferral of property taxes did not file the claim in good faith, the
owner shall be assessed a delinquency penalty for the nonpayment of
the deferred taxes.
(c) This section does not apply to property taxes paid through
impound accounts.
194.2. On or before January 15 or May 15, whichever date is sooner,
the tax collector of an eligible county shall certify to the
Director of Finance the total amount of the most recent installment
of property taxes for all eligible property on both the regular
secured roll that were deferred pursuant to Section 194.1 or pursuant
to an ordinance adopted by the eligible county pursuant to Section
195.1.
194.3. If an eligible county has adopted an ordinance in accordance
with Section 194.9, the tax collector shall certify to the Director
of Finance on or before January 31 or May 31, whichever date is
sooner, the total amount of supplemental roll property tax deferral
claims submitted pursuant to Section 194.9 to the county by 5 p.m. on
the most recent property tax installment payment date.
194.4. After the tax collector of an eligible county has certified
an amount to the Director of Finance pursuant to Section 194.2 or
Section 194.3, the director shall, within 30 days and after
verification, certify this amount to the Controller for allocation to
the county. Upon receipt of certification by the Director of
Finance, the Controller shall make the appropriate allocation to the
county within 10 working days thereafter.
194.5. On or before the December 31 or April 30 next following an
eligible county's receipt of an allocation pursuant to Section 194.4,
whichever date is sooner, the eligible county shall compute and
remit to the Controller for deposit in the General Fund an amount
equal to the amount of that allocation.
194.8. The allocation of funds to, and the repayment of funds by,
counties made pursuant to this chapter shall be subject to review and
audit by the Controller.
194.9. Each eligible county may adopt an ordinance to permit the
deferral of unpaid nondelinquent current fiscal year supplemental
roll taxes on eligible property reassessed pursuant to Chapter 3.5
(commencing with Section 75) of Part 0. 5 if the owner files with the
assessor a claim for deferral on or before the next property tax
installment payment date. Taxes deferred pursuant to this section
shall be due on the last day of the month following the month in
which the corrected bill is mailed or the delinquent date of the next
installment of the original bill, whichever is later.
195. The Department of Finance shall establish guidelines in
carrying out this chapter. These guidelines shall include a procedure
for the review of claims submitted by an eligible county to the
Department of Finance.
195.1. Any eligible county may adopt an ordinance providing for the
temporary postponement of the second consecutive installment of
taxes on property on the regular secured roll until the next property
tax installment payment date, and, notwithstanding any other
provision of this chapter, also for the further postponement of the
preceding installment of taxes on property on the regular secured
roll which was deferred pursuant to Section 194.1, until that date.
The state shall provide no reimbursement payments to local
jurisdictions for the postponement of property taxes pursuant to this
section, unless the Governor specifies otherwise in the proclamation
of the emergency with respect to which the postponement was
implemented.
195.2. In the 1991-92 fiscal year or as soon as possible thereafter
during the 1992-93 fiscal year, the county auditor of an eligible
county, proclaimed by the Governor to be in a state of disaster as a
result of the floods that occurred in California in February 1992,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for that fiscal year resulting
from the reassessment of eligible properties by the county assessor
pursuant to Section 170, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts (other than basic state aid school districts), county
offices of education, and community college districts.
195.3. After the county auditor of an eligible county described in
Section 195.2 has made the applicable certification to the Director
of Finance pursuant to Section 195.2, the director shall, within 30
days and after verification of the county auditor's estimate, certify
this amount to the Controller for allocation to the county. Upon
receipt of certification from the Director of Finance, the Controller
shall make the appropriate allocation to the county within 10
working days thereafter.
195.4. On or before December 31, 1992, each eligible county
described in Section 195.2 shall compute and remit to the Controller
for deposit in the General Fund an amount equal to the amount
allocated to it by the Controller pursuant to Section 195.3, less the
actual amount of its property tax revenue lost in the immediately
preceding fiscal year on the regular secured and supplemental rolls
with respect to eligible properties as a result of the reassessment
of those properties pursuant to Section 170, excluding any property
tax revenue lost by school districts (other than basic state aid
districts), county offices of education, and community college
districts. If the amount computed pursuant to this section for an
eligible county is less than zero, the Controller shall allocate that
amount to the county.
195.5. In the 1991-92 fiscal year or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of the
earthquakes that occurred in California in April 1992, shall certify
to the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 1992-93 fiscal year resulting from
the reassessment of eligible properties by the county assessor
pursuant to Section 170, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts (other than basic state aid school districts), county
offices of education, and community college districts. For purposes
of this section, "basic state aid school district" means any school
district that does not receive a state apportionment pursuant to
subdivision (h) of Section 42238 of the Education Code, but receives
from the state only a basic apportionment pursuant to Section 6 of
Article IX of the California Constitution.
195.6. After the county auditor of an eligible county described in
Section 195.5 has made the applicable certification to the Director
of Finance pursuant to Section 195.5, the director shall, within 30
days and after verification of the county auditor's estimate, certify
this amount to the Controller for allocation to the county. Upon
receipt of certification from the Director of Finance, the Controller
shall make the appropriate allocation to the county within 10
working days thereafter.
195.7. On or before December 31, 1993, each eligible county
described in Section 195.5 shall compute and remit to the Controller
for deposit in the General Fund an amount equal to the amount
allocated to it by the Controller pursuant to Section 195.6, less the
actual amount of its property tax revenue lost in the 1992-93 fiscal
year on the regular secured roll and on the supplemental roll, with
respect to eligible properties as a result of the reassessment of
those properties pursuant to Section 170, excluding any property tax
revenue lost by school districts (other than basic state aid school
districts), county offices of education, and community college
districts. For purposes of this section, "basic state aid school
district" means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution. If the amount computed pursuant to this section for an
eligible county is less than zero, the Controller shall allocate that
amount to the county.
195.71. In the 1993-94 fiscal year, or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of earthquake,
aftershock, or any other related casualty that occurred in the
Counties of Los Angeles, Orange, and Ventura, on or after January 17
in 1994, shall certify to the Director of Finance an estimate of the
total amount of the reduction in property tax revenues on both the
regular secured roll and the supplemental roll for that fiscal year
resulting from the reassessment of eligible properties by the county
assessor pursuant to Section 170, except that the amount certified
shall not include any estimated property tax revenue reductions to
school districts (other than basic state aid school districts) and
county offices of education. For purposes of this section, "basic
state aid school district" means any school district that does not
receive a state apportionment pursuant to subdivision (h) of Section
42238 of the Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.72. After the county auditor of an eligible county, as
described in Section 195.71, has made the applicable certification to
the Director of Finance pursuant to Section 195.71, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.73. On or before December 31, 1995, each eligible county, as
described in Section 195.71, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.71,
less the actual amount of its property tax revenue lost in the
1993-94 fiscal year on the regular secured and supplemental rolls
with respect to eligible properties as a result of the reassessment
of those properties pursuant to Section 170, excluding any property
tax revenue lost by school districts (other than basic state aid
school districts) and county offices of education. If the actual
amount of property tax revenue lost by an eligible county in the
1993-94 fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.72, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.77. In the 1996-97 fiscal year, or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of storm,
flooding, or any other related casualty that occurred in that county
during December 1996 or January 1997, shall certify to the Director
of Finance an estimate of the total amount of the reduction in
property tax revenues on both the regular secured roll and the
supplemental roll for the 1996-97 fiscal year resulting from the
reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of that disaster, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.78. After the county auditor of an eligible county, as
described in Section 195.77, has made the applicable certification to
the Director of Finance pursuant to that same section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.79. On or before July 1, 1998, each eligible county, as
described in Section 195.77, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.78,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.77 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.78, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.80. In the 1997-98 fiscal year, the county auditor of an
eligible county, proclaimed by the Governor to be in a state of
disaster as a result of storm, flooding, or any other related
casualty that occurred in that county during February 1998, shall
certify to the Director of Finance an estimate of the total amount of
the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 1997-98 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.81. After the county auditor of an eligible county, as
described in Section 195.80, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.82. On or before June 30, 1999, each eligible county, as
described in Section 195.80, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.81,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.80 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.81, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.83. In the 1998-99 fiscal year, the county auditor of an
eligible county, proclaimed by the Governor to be in a state of
disaster as a result of a freeze or any other related casualty that
occurred in that county during the winter of 1998-99, shall certify
to the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 1998-99 fiscal year resulting from
the reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of that disaster, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.84. After the county auditor of an eligible county, as
described in Section 195.83, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.85. On or before June 30, 2000, each eligible county, as
described in Section 195.83, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.84,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.83 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.84, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.86. By September 30, 2001, the auditor of the County of Napa,
which was the subject of the Governor's Proclamation of a state of
emergency for the earthquake occurring in September 2000, shall
certify to the Director of Finance an estimate of the total amount of
the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 2000-01 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.87. After the county auditor of an eligible county, as
described in Section 195.86, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.88. On or before June 30, 2002, each eligible county, as
described in Section 195.86, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.87,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.86 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.87, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.89. By September 30, 2004, the auditors of the Counties of Los
Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa
Barbara, and Ventura, which were the subject of the Governor's
Proclamation of a state of emergency for the fires occurring in
October and November 2003, for the mudslides occurring in San
Bernardino County as a result of those fires, and for the earthquake
that occurred in December 2003 in San Luis Obispo County and Santa
Barbara County, shall certify to the Director of Finance an estimate
of the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2003-04
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts (other than basic
state aid school districts) and county offices of education. For
purposes of this section, "basic state aid school district" means any
school district that does not receive a state apportionment pursuant
to subdivision (h) of Section 42238 of the Education Code, but
receives from the state only a basic apportionment pursuant to
Section 6 of Article IX of the California Constitution.
195.90. After the county auditor of an eligible county, as
described in Section 195.89, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.91. On or before June 30, 2005, each eligible county, as
described in Section 195.89, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.90,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.89 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.90, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.92. (a) By September 30, 2005, the auditors of the Counties of
Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject
of the Governor's proclamations of a state of emergency for the
severe rainstorms that occurred in December 2004, January 2005,
February 2005, or March 2005, that caused flash floods, mudslides,
the accumulation of debris, and that washed out and damaged roads in
those counties, shall certify to the Director of Finance an estimate
of the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2004-05
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.93. After the county auditor of an eligible county, as
described in Section 195.92, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.94. (a) On or before June 30, 2006, each eligible county, as
described in Section 195.92, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.93,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.92 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.93, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.95. (a) By September 30, 2005, the Auditor of Shasta County,
which was the subject of the Governor's Proclamation of a state of
emergency for the wildfires that occurred in Shasta County during
August 2004, shall certify to the Director of Finance an estimate of
the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2004-05
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.96. After the Auditor of Shasta County has made the applicable
certification to the Director of Finance pursuant to Section 195.95,
the director shall, within 30 days after verification of the county
auditor's estimate, certify this amount to the Controller for
allocation to the county. Upon receipt of certification from the
Director of Finance, the Controller shall make the appropriate
allocation to the county within 10 working days.
195.97. (a) On or before June 30, 2006, Shasta County shall compute
and remit to the Controller for deposit in the General Fund an
amount equal to the amount allocated to it by the Controller pursuant
to Section 195.96, less the actual amount of its property tax
revenue lost on the regular secured and supplemental rolls with
respect to those eligible properties described in Section 195.95 as a
result of the reassessment of those properties pursuant to paragraph
(1) of subdivision (a) of Section 170, excluding any property tax
revenue lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by Shasta County in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.96, the Controller shall allocate the
amount of that excess to that county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.98. (a) By September 30, 2005, the auditors of the Counties of
Orange, Riverside, San Bernardino, and San Diego, which counties were
the subject of the Governor's proclamations of a state of emergency
for the severe rainstorms that occurred in December 2004, January
2005, February 2005, or March 2005, that caused flash floods,
mudslides, the accumulation of debris, and that washed out and
damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2004-05 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.99. After the county auditor of an eligible county, as
described in Section 195.98, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.100. (a) On or before June 30, 2006, each eligible county, as
described in Section 195.98, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.99,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.98 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.99, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.101. (a) In fiscal year 2005-06, the auditors of the Counties
of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity,
which counties were the subject of the Governor's proclamations of a
state of emergency for the severe rainstorms that occurred from
December 19, 2005, to January 3, 2006, and caused flash floods,
mudslides, the accumulation of debris, and that washed-out and
damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2005-06 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.102. After the county auditor of an eligible county, as
described in Section 195.101, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.103. (a) On or before June 30, 2007, each eligible county, as
described in Section 195.101, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.102,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.101 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.102, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.104. (a) By September 30, 2006, the auditors of the Counties of
Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El
Dorado, Fresno, Kings, Lake, Lassen, Madera, Marin, Mariposa, Merced,
Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, San
Luis Obispo, San Mateo, Santa Cruz, Shasta, Sierra, Siskiyou,
Solano, Sonoma, Stanislaus, Sutter, Tulare, Tuolumne, Yolo, and Yuba,
which were the subject of the Governor's proclamations of a state of
emergency for the severe rainstorms that occurred during the period
from December 19, 2005, to April 16, 2006, inclusive, that caused
flooding, mudslides, the accumulation of debris, and that washed-out
and damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2005-06 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) By September 30, 2006, the auditor of the County of San
Bernardino, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on July 9, 2006,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2005-06 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of that disaster, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(c) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.105. After the county auditor of an eligible county, as
described in Section 195.104, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.106. (a) On or before June 30, 2007, each eligible county, as
described in Section 195.104, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.105,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.104 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.105, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.107. (a) By October 31, 2007, the auditor of the County of
Ventura, which was the subject of the Governor's proclamations of a
state of emergency during the 2006 calendar year, shall certify to
the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 2006-07 fiscal year resulting from
the reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of those disasters, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts, other than basic state aid school
districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.108. After the county auditor of the eligible county, as
described in Section 195.107, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.109. (a) On or before June 30, 2008, the eligible county, as
described in Section 195.107, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.108,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.107 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.108, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.110. (a) By October 31, 2007, the auditor of the County of
Riverside, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on October 26,
2006, shall certify to the Director of Finance an estimate of the
total amount of the reduction in property tax revenues on both the
regular secured roll and the supplemental roll for the 2006-07 fiscal
year resulting from the reassessment by the county assessor pursuant
to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.111. After the county auditor of an eligible county, as
described in Section 195.110, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.112. (a) On or before June 30, 2008, each eligible county, as
described in Section 195.110, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.111,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.110 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.111, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.116. (a) By October 31, 2007, the auditors of the Counties of
El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey,
Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara,
Santa Clara, Stanislaus, Tulare, Ventura, and Yuba that were the
subject of the Governor's proclamations of a state of emergency for
the severe freezing conditions that commenced January 11, 2007, shall
certify to the Director of Finance an estimate of the total amount
of the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 2006-07 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts, other than basic state aid school
districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.117. After the county auditor of an eligible county, as
described in Section 195.116, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.118. (a) On or before June 30, 2008, each eligible county, as
described in Section 195.116, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.117,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.116 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.117, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.120. (a) By October 31, 2008, the auditor of the County of El
Dorado, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on June 24, 2007,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2007-08 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of that disaster, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.121. After the county auditor of the eligible county, as
described in Section 195.120, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.122. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.120, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.121,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.120 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by the eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.121, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.123. (a) By September 30, 2008, the auditors of the Counties of
Santa Barbara and Ventura, which were the subject of the Governor's
proclamation of a state of emergency for the Zaca Fire that commenced
on July 4, 2007, shall certify to the Director of Finance an
estimate of the total amount of the reduction in property tax
revenues on both the regular secured roll and the supplemental roll
for the 2007-08 fiscal year resulting from the reassessment by the
county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.124. After the county auditor of the eligible county, as
described in Section 195.123, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.125. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.123, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.124,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.123 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by the eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.124, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.128. (a) By October 30, 2008, the auditors of the Counties of
Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa
Barbara, and Ventura, which were the subject of the Governor's
disaster proclamations of September 15, 2007, and October 21, 2007,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2008-09 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of those disasters, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.129. After the county auditor of the eligible county, as
described in Section 195.128, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.130. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.128, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.129,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.128 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.129, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.131. (a) By October 30, 2008, the auditor of the County of
Riverside, which was the subject of the Governor's proclamation of a
state of emergency for the extreme
194. As used in this chapter:
(a) "Eligible county" means a county that meets both of the
following requirements:
(1) Has been proclaimed by the Governor to be in a state of
emergency.
(2) Has adopted an ordinance providing property tax relief for
disaster victims as provided in Section 170.
(b) "Eligible property" means real property and any manufactured
home, including any new construction that was completed or any change
in ownership that occurred prior to the date of the disaster that
meets both of the following requirements:
(1) Is located in an eligible county.
(2) Has sustained substantial disaster damage and the disaster
resulted in the issuance of a state of emergency proclamation by the
Governor.
"Eligible property" does not include any real property or any
manufactured home, whether or not it otherwise qualifies as eligible
property, if that real property or manufactured home was purchased or
otherwise acquired by a claimant for relief under this chapter after
the last date on which the disaster occurred.
(c) "Fair market value" means "full cash value" or "fair market
value" as defined in Section 110.
(d) "Next property tax installment payment date" means December 10
or April 10, whichever date occurs first after the last date on
which the eligible property was damaged.
(e) "Property tax deferral claim" means a claim filed by the owner
of eligible property in conjunction with, or in addition to, the
filing of an application for reassessment of that property pursuant
to Section 170, that enables the owner to defer payment of the next
installment of taxes on property on the regular secured roll for the
current fiscal year, as provided in Section 194.1 or to defer payment
of taxes on property on the supplemental roll for the current fiscal
year, as provided in Section 194.9.
(f) "Substantial disaster damage," as to real property located in
a county declared to be a disaster by the Governor, means, with
respect to real property and any manufactured home that has received
the homeowners' exemption or is eligible for the exemption as of the
most recent lien date, damage amounting to at least 10 percent of its
fair market value or ten thousand dollars ($10,000), whichever is
less; and, with respect to other property, damage to the parcel of at
least 20 percent of its fair market value immediately preceding the
disaster causing the damage.
194.1. (a) Any owner of eligible property who files on or before
the next property tax installment payment date, a claim for
reassessment pursuant to Section 170, or whose property is otherwise
reassessed pursuant to Section 170, may apply to the county assessor
to defer payment of that installment of property taxes on the regular
secured roll for the current fiscal year with respect to that
property which are due no later than that date which immediately
follows the disaster which resulted in substantial disaster damage.
If a timely claim for deferral is filed, the payment shall be
deferred without penalty or interest until the assessor has
reassessed the property and a corrected bill prepared pursuant to
Section 170 has been sent to the property owner. Taxes deferred
pursuant to this section are due 30 days after receipt by the owner
of the corrected tax bill and if unpaid thereafter are delinquent as
provided in Section 2610.5 and shall be subject to the penalty
provided by law.
(b) If, following reassessment pursuant to subdivision (a), the
assessor determines that an owner who applied and was granted a
deferral of property taxes did not file the claim in good faith, the
owner shall be assessed a delinquency penalty for the nonpayment of
the deferred taxes.
(c) This section does not apply to property taxes paid through
impound accounts.
194.2. On or before January 15 or May 15, whichever date is sooner,
the tax collector of an eligible county shall certify to the
Director of Finance the total amount of the most recent installment
of property taxes for all eligible property on both the regular
secured roll that were deferred pursuant to Section 194.1 or pursuant
to an ordinance adopted by the eligible county pursuant to Section
195.1.
194.3. If an eligible county has adopted an ordinance in accordance
with Section 194.9, the tax collector shall certify to the Director
of Finance on or before January 31 or May 31, whichever date is
sooner, the total amount of supplemental roll property tax deferral
claims submitted pursuant to Section 194.9 to the county by 5 p.m. on
the most recent property tax installment payment date.
194.4. After the tax collector of an eligible county has certified
an amount to the Director of Finance pursuant to Section 194.2 or
Section 194.3, the director shall, within 30 days and after
verification, certify this amount to the Controller for allocation to
the county. Upon receipt of certification by the Director of
Finance, the Controller shall make the appropriate allocation to the
county within 10 working days thereafter.
194.5. On or before the December 31 or April 30 next following an
eligible county's receipt of an allocation pursuant to Section 194.4,
whichever date is sooner, the eligible county shall compute and
remit to the Controller for deposit in the General Fund an amount
equal to the amount of that allocation.
194.8. The allocation of funds to, and the repayment of funds by,
counties made pursuant to this chapter shall be subject to review and
audit by the Controller.
194.9. Each eligible county may adopt an ordinance to permit the
deferral of unpaid nondelinquent current fiscal year supplemental
roll taxes on eligible property reassessed pursuant to Chapter 3.5
(commencing with Section 75) of Part 0. 5 if the owner files with the
assessor a claim for deferral on or before the next property tax
installment payment date. Taxes deferred pursuant to this section
shall be due on the last day of the month following the month in
which the corrected bill is mailed or the delinquent date of the next
installment of the original bill, whichever is later.
195. The Department of Finance shall establish guidelines in
carrying out this chapter. These guidelines shall include a procedure
for the review of claims submitted by an eligible county to the
Department of Finance.
195.1. Any eligible county may adopt an ordinance providing for the
temporary postponement of the second consecutive installment of
taxes on property on the regular secured roll until the next property
tax installment payment date, and, notwithstanding any other
provision of this chapter, also for the further postponement of the
preceding installment of taxes on property on the regular secured
roll which was deferred pursuant to Section 194.1, until that date.
The state shall provide no reimbursement payments to local
jurisdictions for the postponement of property taxes pursuant to this
section, unless the Governor specifies otherwise in the proclamation
of the emergency with respect to which the postponement was
implemented.
195.2. In the 1991-92 fiscal year or as soon as possible thereafter
during the 1992-93 fiscal year, the county auditor of an eligible
county, proclaimed by the Governor to be in a state of disaster as a
result of the floods that occurred in California in February 1992,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for that fiscal year resulting
from the reassessment of eligible properties by the county assessor
pursuant to Section 170, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts (other than basic state aid school districts), county
offices of education, and community college districts.
195.3. After the county auditor of an eligible county described in
Section 195.2 has made the applicable certification to the Director
of Finance pursuant to Section 195.2, the director shall, within 30
days and after verification of the county auditor's estimate, certify
this amount to the Controller for allocation to the county. Upon
receipt of certification from the Director of Finance, the Controller
shall make the appropriate allocation to the county within 10
working days thereafter.
195.4. On or before December 31, 1992, each eligible county
described in Section 195.2 shall compute and remit to the Controller
for deposit in the General Fund an amount equal to the amount
allocated to it by the Controller pursuant to Section 195.3, less the
actual amount of its property tax revenue lost in the immediately
preceding fiscal year on the regular secured and supplemental rolls
with respect to eligible properties as a result of the reassessment
of those properties pursuant to Section 170, excluding any property
tax revenue lost by school districts (other than basic state aid
districts), county offices of education, and community college
districts. If the amount computed pursuant to this section for an
eligible county is less than zero, the Controller shall allocate that
amount to the county.
195.5. In the 1991-92 fiscal year or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of the
earthquakes that occurred in California in April 1992, shall certify
to the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 1992-93 fiscal year resulting from
the reassessment of eligible properties by the county assessor
pursuant to Section 170, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts (other than basic state aid school districts), county
offices of education, and community college districts. For purposes
of this section, "basic state aid school district" means any school
district that does not receive a state apportionment pursuant to
subdivision (h) of Section 42238 of the Education Code, but receives
from the state only a basic apportionment pursuant to Section 6 of
Article IX of the California Constitution.
195.6. After the county auditor of an eligible county described in
Section 195.5 has made the applicable certification to the Director
of Finance pursuant to Section 195.5, the director shall, within 30
days and after verification of the county auditor's estimate, certify
this amount to the Controller for allocation to the county. Upon
receipt of certification from the Director of Finance, the Controller
shall make the appropriate allocation to the county within 10
working days thereafter.
195.7. On or before December 31, 1993, each eligible county
described in Section 195.5 shall compute and remit to the Controller
for deposit in the General Fund an amount equal to the amount
allocated to it by the Controller pursuant to Section 195.6, less the
actual amount of its property tax revenue lost in the 1992-93 fiscal
year on the regular secured roll and on the supplemental roll, with
respect to eligible properties as a result of the reassessment of
those properties pursuant to Section 170, excluding any property tax
revenue lost by school districts (other than basic state aid school
districts), county offices of education, and community college
districts. For purposes of this section, "basic state aid school
district" means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution. If the amount computed pursuant to this section for an
eligible county is less than zero, the Controller shall allocate that
amount to the county.
195.71. In the 1993-94 fiscal year, or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of earthquake,
aftershock, or any other related casualty that occurred in the
Counties of Los Angeles, Orange, and Ventura, on or after January 17
in 1994, shall certify to the Director of Finance an estimate of the
total amount of the reduction in property tax revenues on both the
regular secured roll and the supplemental roll for that fiscal year
resulting from the reassessment of eligible properties by the county
assessor pursuant to Section 170, except that the amount certified
shall not include any estimated property tax revenue reductions to
school districts (other than basic state aid school districts) and
county offices of education. For purposes of this section, "basic
state aid school district" means any school district that does not
receive a state apportionment pursuant to subdivision (h) of Section
42238 of the Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.72. After the county auditor of an eligible county, as
described in Section 195.71, has made the applicable certification to
the Director of Finance pursuant to Section 195.71, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.73. On or before December 31, 1995, each eligible county, as
described in Section 195.71, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.71,
less the actual amount of its property tax revenue lost in the
1993-94 fiscal year on the regular secured and supplemental rolls
with respect to eligible properties as a result of the reassessment
of those properties pursuant to Section 170, excluding any property
tax revenue lost by school districts (other than basic state aid
school districts) and county offices of education. If the actual
amount of property tax revenue lost by an eligible county in the
1993-94 fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.72, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.77. In the 1996-97 fiscal year, or as soon as possible
thereafter, the county auditor of an eligible county, proclaimed by
the Governor to be in a state of disaster as a result of storm,
flooding, or any other related casualty that occurred in that county
during December 1996 or January 1997, shall certify to the Director
of Finance an estimate of the total amount of the reduction in
property tax revenues on both the regular secured roll and the
supplemental roll for the 1996-97 fiscal year resulting from the
reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of that disaster, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.78. After the county auditor of an eligible county, as
described in Section 195.77, has made the applicable certification to
the Director of Finance pursuant to that same section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.79. On or before July 1, 1998, each eligible county, as
described in Section 195.77, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.78,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.77 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.78, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.80. In the 1997-98 fiscal year, the county auditor of an
eligible county, proclaimed by the Governor to be in a state of
disaster as a result of storm, flooding, or any other related
casualty that occurred in that county during February 1998, shall
certify to the Director of Finance an estimate of the total amount of
the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 1997-98 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.81. After the county auditor of an eligible county, as
described in Section 195.80, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.82. On or before June 30, 1999, each eligible county, as
described in Section 195.80, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.81,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.80 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.81, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.83. In the 1998-99 fiscal year, the county auditor of an
eligible county, proclaimed by the Governor to be in a state of
disaster as a result of a freeze or any other related casualty that
occurred in that county during the winter of 1998-99, shall certify
to the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 1998-99 fiscal year resulting from
the reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of that disaster, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.84. After the county auditor of an eligible county, as
described in Section 195.83, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.85. On or before June 30, 2000, each eligible county, as
described in Section 195.83, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.84,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.83 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.84, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.86. By September 30, 2001, the auditor of the County of Napa,
which was the subject of the Governor's Proclamation of a state of
emergency for the earthquake occurring in September 2000, shall
certify to the Director of Finance an estimate of the total amount of
the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 2000-01 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts (other than basic state aid school
districts) and county offices of education. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.87. After the county auditor of an eligible county, as
described in Section 195.86, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
195.88. On or before June 30, 2002, each eligible county, as
described in Section 195.86, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.87,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.86 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.87, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.89. By September 30, 2004, the auditors of the Counties of Los
Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa
Barbara, and Ventura, which were the subject of the Governor's
Proclamation of a state of emergency for the fires occurring in
October and November 2003, for the mudslides occurring in San
Bernardino County as a result of those fires, and for the earthquake
that occurred in December 2003 in San Luis Obispo County and Santa
Barbara County, shall certify to the Director of Finance an estimate
of the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2003-04
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts (other than basic
state aid school districts) and county offices of education. For
purposes of this section, "basic state aid school district" means any
school district that does not receive a state apportionment pursuant
to subdivision (h) of Section 42238 of the Education Code, but
receives from the state only a basic apportionment pursuant to
Section 6 of Article IX of the California Constitution.
195.90. After the county auditor of an eligible county, as
described in Section 195.89, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.91. On or before June 30, 2005, each eligible county, as
described in Section 195.89, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.90,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.89 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts (other than basic state aid school
districts) and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.90, the Controller shall allocate the
amount of that excess to that eligible county. For purposes of this
section, "basic state aid school district" means any school district
that does not receive a state apportionment pursuant to subdivision
(h) of Section 42238 of the Education Code, but receives from the
state only a basic apportionment pursuant to Section 6 of Article IX
of the California Constitution.
195.92. (a) By September 30, 2005, the auditors of the Counties of
Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject
of the Governor's proclamations of a state of emergency for the
severe rainstorms that occurred in December 2004, January 2005,
February 2005, or March 2005, that caused flash floods, mudslides,
the accumulation of debris, and that washed out and damaged roads in
those counties, shall certify to the Director of Finance an estimate
of the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2004-05
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.93. After the county auditor of an eligible county, as
described in Section 195.92, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.94. (a) On or before June 30, 2006, each eligible county, as
described in Section 195.92, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.93,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.92 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.93, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.95. (a) By September 30, 2005, the Auditor of Shasta County,
which was the subject of the Governor's Proclamation of a state of
emergency for the wildfires that occurred in Shasta County during
August 2004, shall certify to the Director of Finance an estimate of
the total amount of the reduction in property tax revenues on both
the regular secured roll and the supplemental roll for the 2004-05
fiscal year resulting from the reassessment by the county assessor
pursuant to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.96. After the Auditor of Shasta County has made the applicable
certification to the Director of Finance pursuant to Section 195.95,
the director shall, within 30 days after verification of the county
auditor's estimate, certify this amount to the Controller for
allocation to the county. Upon receipt of certification from the
Director of Finance, the Controller shall make the appropriate
allocation to the county within 10 working days.
195.97. (a) On or before June 30, 2006, Shasta County shall compute
and remit to the Controller for deposit in the General Fund an
amount equal to the amount allocated to it by the Controller pursuant
to Section 195.96, less the actual amount of its property tax
revenue lost on the regular secured and supplemental rolls with
respect to those eligible properties described in Section 195.95 as a
result of the reassessment of those properties pursuant to paragraph
(1) of subdivision (a) of Section 170, excluding any property tax
revenue lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by Shasta County in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.96, the Controller shall allocate the
amount of that excess to that county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.98. (a) By September 30, 2005, the auditors of the Counties of
Orange, Riverside, San Bernardino, and San Diego, which counties were
the subject of the Governor's proclamations of a state of emergency
for the severe rainstorms that occurred in December 2004, January
2005, February 2005, or March 2005, that caused flash floods,
mudslides, the accumulation of debris, and that washed out and
damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2004-05 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.99. After the county auditor of an eligible county, as
described in Section 195.98, has made the applicable certification to
the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.100. (a) On or before June 30, 2006, each eligible county, as
described in Section 195.98, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.99,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.98 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.99, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.101. (a) In fiscal year 2005-06, the auditors of the Counties
of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity,
which counties were the subject of the Governor's proclamations of a
state of emergency for the severe rainstorms that occurred from
December 19, 2005, to January 3, 2006, and caused flash floods,
mudslides, the accumulation of debris, and that washed-out and
damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2005-06 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.102. After the county auditor of an eligible county, as
described in Section 195.101, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.103. (a) On or before June 30, 2007, each eligible county, as
described in Section 195.101, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.102,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.101 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.102, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.104. (a) By September 30, 2006, the auditors of the Counties of
Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El
Dorado, Fresno, Kings, Lake, Lassen, Madera, Marin, Mariposa, Merced,
Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, San
Luis Obispo, San Mateo, Santa Cruz, Shasta, Sierra, Siskiyou,
Solano, Sonoma, Stanislaus, Sutter, Tulare, Tuolumne, Yolo, and Yuba,
which were the subject of the Governor's proclamations of a state of
emergency for the severe rainstorms that occurred during the period
from December 19, 2005, to April 16, 2006, inclusive, that caused
flooding, mudslides, the accumulation of debris, and that washed-out
and damaged roads in those counties, shall certify to the Director of
Finance an estimate of the total amount of the reduction in property
tax revenues on both the regular secured roll and the supplemental
roll for the 2005-06 fiscal year resulting from the reassessment by
the county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) By September 30, 2006, the auditor of the County of San
Bernardino, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on July 9, 2006,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2005-06 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of that disaster, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(c) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.105. After the county auditor of an eligible county, as
described in Section 195.104, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall, within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.106. (a) On or before June 30, 2007, each eligible county, as
described in Section 195.104, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.105,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.104 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.105, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.107. (a) By October 31, 2007, the auditor of the County of
Ventura, which was the subject of the Governor's proclamations of a
state of emergency during the 2006 calendar year, shall certify to
the Director of Finance an estimate of the total amount of the
reduction in property tax revenues on both the regular secured roll
and the supplemental roll for the 2006-07 fiscal year resulting from
the reassessment by the county assessor pursuant to paragraph (1) of
subdivision (a) of Section 170 of those properties that are eligible
properties as a result of those disasters, except that the amount
certified shall not include any estimated property tax revenue
reductions to school districts, other than basic state aid school
districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.108. After the county auditor of the eligible county, as
described in Section 195.107, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.109. (a) On or before June 30, 2008, the eligible county, as
described in Section 195.107, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.108,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.107 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.108, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.110. (a) By October 31, 2007, the auditor of the County of
Riverside, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on October 26,
2006, shall certify to the Director of Finance an estimate of the
total amount of the reduction in property tax revenues on both the
regular secured roll and the supplemental roll for the 2006-07 fiscal
year resulting from the reassessment by the county assessor pursuant
to paragraph (1) of subdivision (a) of Section 170 of those
properties that are eligible properties as a result of that disaster,
except that the amount certified shall not include any estimated
property tax revenue reductions to school districts, other than basic
state aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.111. After the county auditor of an eligible county, as
described in Section 195.110, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.112. (a) On or before June 30, 2008, each eligible county, as
described in Section 195.110, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.111,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.110 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.111, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.116. (a) By October 31, 2007, the auditors of the Counties of
El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey,
Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara,
Santa Clara, Stanislaus, Tulare, Ventura, and Yuba that were the
subject of the Governor's proclamations of a state of emergency for
the severe freezing conditions that commenced January 11, 2007, shall
certify to the Director of Finance an estimate of the total amount
of the reduction in property tax revenues on both the regular secured
roll and the supplemental roll for the 2006-07 fiscal year resulting
from the reassessment by the county assessor pursuant to paragraph
(1) of subdivision (a) of Section 170 of those properties that are
eligible properties as a result of that disaster, except that the
amount certified shall not include any estimated property tax revenue
reductions to school districts, other than basic state aid school
districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.117. After the county auditor of an eligible county, as
described in Section 195.116, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.118. (a) On or before June 30, 2008, each eligible county, as
described in Section 195.116, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.117,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.116 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.117, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.120. (a) By October 31, 2008, the auditor of the County of El
Dorado, which was the subject of the Governor's proclamation of a
state of emergency for the wildfires that commenced on June 24, 2007,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2007-08 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of that disaster, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.121. After the county auditor of the eligible county, as
described in Section 195.120, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.122. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.120, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.121,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.120 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by the eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.121, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.123. (a) By September 30, 2008, the auditors of the Counties of
Santa Barbara and Ventura, which were the subject of the Governor's
proclamation of a state of emergency for the Zaca Fire that commenced
on July 4, 2007, shall certify to the Director of Finance an
estimate of the total amount of the reduction in property tax
revenues on both the regular secured roll and the supplemental roll
for the 2007-08 fiscal year resulting from the reassessment by the
county assessor pursuant to paragraph (1) of subdivision (a) of
Section 170 of those properties that are eligible properties as a
result of that disaster, except that the amount certified shall not
include any estimated property tax revenue reductions to school
districts, other than basic state aid school districts, and county
offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.124. After the county auditor of the eligible county, as
described in Section 195.123, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.125. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.123, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.124,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.123 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by the eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.124, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.128. (a) By October 30, 2008, the auditors of the Counties of
Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa
Barbara, and Ventura, which were the subject of the Governor's
disaster proclamations of September 15, 2007, and October 21, 2007,
shall certify to the Director of Finance an estimate of the total
amount of the reduction in property tax revenues on both the regular
secured roll and the supplemental roll for the 2008-09 fiscal year
resulting from the reassessment by the county assessor pursuant to
paragraph (1) of subdivision (a) of Section 170 of those properties
that are eligible properties as a result of those disasters, except
that the amount certified shall not include any estimated property
tax revenue reductions to school districts, other than basic state
aid school districts, and county offices of education.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.129. After the county auditor of the eligible county, as
described in Section 195.128, has made the applicable certification
to the Director of Finance pursuant to that section, the director
shall within 30 days after verification of the county auditor's
estimate, certify this amount to the Controller for allocation to the
county. Upon receipt of certification from the Director of Finance,
the Controller shall make the appropriate allocation to the county
within 10 working days.
195.130. (a) On or before June 30, 2009, the eligible county, as
described in Section 195.128, shall compute and remit to the
Controller for deposit in the General Fund an amount equal to the
amount allocated to it by the Controller pursuant to Section 195.129,
less the actual amount of its property tax revenue lost on the
regular secured and supplemental rolls with respect to those eligible
properties described in Section 195.128 as a result of the
reassessment of those properties pursuant to paragraph (1) of
subdivision (a) of Section 170, excluding any property tax revenue
lost by school districts, other than basic state aid school
districts, and county offices of education. If the actual amount of
property tax revenue lost by an eligible county in the immediately
preceding fiscal year, as described and limited in the preceding
sentence, exceeds the amount allocated by the Controller to that
county pursuant to Section 195.129, the Controller shall allocate the
amount of that excess to that eligible county.
(b) For purposes of this section, "basic state aid school district"
means any school district that does not receive a state
apportionment pursuant to subdivision (h) of Section 42238 of the
Education Code, but receives from the state only a basic
apportionment pursuant to Section 6 of Article IX of the California
Constitution.
195.131. (a) By October 30, 2008, the auditor of the County of
Riverside, which was the subject of the Governor's proclamation of a
state of emergency for the extreme
