2201. Unless the context otherwise requires, the definitions
contained in this article govern the construction of this chapter.
The definition of a word applies to any variants thereof; the
singular tense of a word includes the plural.
2202. "Ad valorem property taxation" means any source of revenue
derived from applying a property tax rate to the assessed value of
property.
2203. "City" means any city whether general law or charter, except
a city and county.
2204. "Classification of property" means any enumeration or
grouping of property by a statute which results in it being treated
differently from other property for purposes of taxation.
2205. "Costs mandated by the courts" means any increased costs
incurred by a local agency or school district in order to comply with
a final court order issued after January 1, 1973, or with a final
court order issued prior to July 1, 1972, if the costs incurred by a
local agency or school district as a result thereof are not incurred
until after June 30, 1973. "Costs mandated by the courts" do not
include (i) costs incurred as a result of a judgment in an eminent
domain or condemnation proceeding, (ii) costs incurred in order to
comply with a final court order mandating the specific performance,
or awarding damages as a result of nonperformance, of any contract or
agreement entered into after January 1, 1973, and (iii) costs
incurred as a result of a final court order which requires a local
agency or school district to comply with a state-mandated program or
service enacted after January 1, 1973, which the court has determined
that the local agency or school district has failed to comply with
prior to such order.
2206. "Costs mandated by the federal government" means any
increased costs mandated specifically by the federal government upon
a local agency or school district after January 1, 1973, in order to
comply with requirements of federal statute or regulation. "Costs
mandated by the federal government" includes costs resulting from
enactment of a state law or regulation where failure to enact such
law or regulation to meet specific federal program or service
requirements would result in substantial monetary penalties or loss
of funds to public or private persons in the state. "Costs mandated
by the federal government" does not include costs which are
specifically reimbursed or funded by the federal or state government
or programs or services which may be implemented at the option of the
state, local agency, or school district.
2206.5. "Costs mandated by the voters" means any increased costs
expressly mandated upon a local agency or school district after
September 2, 1975, by any statute or any amendment to the State
Constitution adopted or enacted pursuant to the approval of a
statewide ballot measure by the voters. "Costs mandated by the voters"
does not include costs which are specifically reimbursed or funded
by the terms of such ballot measure.
2208. "County" means any chartered or general law county. "County"
includes a city and county.
2208.5. "School district" means any school district, community
college district, or county superintendent of schools.
2209. "Executive order" means any order, plan, requirement, rule or
regulation issued:
(a) By the Governor, or
(b) By any officer or official serving at the pleasure of the
Governor, or
(c) By any agency, department, board or commission of state
government; provided that the term "executive order" shall not
include any order, plan, requirement, rule or regulation issued by
the State Water Resources Control Board or by any regional water
quality control board pursuant to Division 7 (commencing with Section
13000) of the Water Code.
It is the intent of the Legislature that the State Water Resources
Control Board and regional water quality control boards will not
adopt enforcement orders against publicly owned dischargers which
mandate major waste water treatment facility construction costs
unless federal financial assistance and state financial assistance
pursuant to the Clean Water Bond Act of 1970 and 1974, is
simultaneously made available.
"Major" means either a new treatment facility or an addition to an
existing facility, the cost of which is in excess of 20 percent of
the cost of replacing the facility.
2210. "Law enacted after January 1, 1973," means any statute
enacted by the Legislature after January 1, 1973.
2211. "Local agency" means any city, county, special district,
authority or other political subdivision of the state.
2212. "Percentage change in the cost of living" means the
percentage change from April 1 of the prior year to April 1 of the
current year in the California Consumer Price Index for all items, as
determined by the California Department of Industrial Relations.
2213. "Property tax rate" means any rate of tax or assessment which
is levied per unit of assessed value of property. "Property tax rate"
includes any rate or assessment which is levied on the value of land
only, as well as any rate or assessment which is levied on the value
of land and improvements.
2214. "Sales tax exemption" means any provision which causes a
reduction in revenue to a city or county under Part 1.5 (commencing
with Section 7200) of Division 2.
2215. "Special district" means any agency of the state for the
local performance of governmental or proprietary functions within
limited boundaries. "Special district" includes a county service
area, a maintenance district or area, an improvement district or
improvement zone, or any other zone or area, formed for the purpose
of designating an area within which a property tax rate will be
levied to pay for a service or improvement benefiting that area.
"Special district" does not include a city, a county, a school
district or a community college district. "Special district" does not
include any agency which is not authorized by statute to levy a
property tax rate or receive an allocation of property tax revenues.
However, for the purpose of the allocation of property taxes pursuant
to Chapter 6 (commencing with Section 95) of Part 0.5, and
notwithstanding Section 2237, any special district authorized to levy
a property tax or receive an allocation of property tax by the
statute under which the district was formed shall be considered a
special district.
2216. County free libraries established pursuant to Chapter 2
(commencing with Section 27151) of Division 20 of the Education Code;
areas receiving county fire protection services pursuant to Section
25643 of the Government Code; and county road districts established
pursuant to Chapter 7 (commencing with Section 1550) of Division 2 of
the Streets and Highways Code, shall be considered "special
districts" for all purposes of this chapter.
2201. Unless the context otherwise requires, the definitions
contained in this article govern the construction of this chapter.
The definition of a word applies to any variants thereof; the
singular tense of a word includes the plural.
2202. "Ad valorem property taxation" means any source of revenue
derived from applying a property tax rate to the assessed value of
property.
2203. "City" means any city whether general law or charter, except
a city and county.
2204. "Classification of property" means any enumeration or
grouping of property by a statute which results in it being treated
differently from other property for purposes of taxation.
2205. "Costs mandated by the courts" means any increased costs
incurred by a local agency or school district in order to comply with
a final court order issued after January 1, 1973, or with a final
court order issued prior to July 1, 1972, if the costs incurred by a
local agency or school district as a result thereof are not incurred
until after June 30, 1973. "Costs mandated by the courts" do not
include (i) costs incurred as a result of a judgment in an eminent
domain or condemnation proceeding, (ii) costs incurred in order to
comply with a final court order mandating the specific performance,
or awarding damages as a result of nonperformance, of any contract or
agreement entered into after January 1, 1973, and (iii) costs
incurred as a result of a final court order which requires a local
agency or school district to comply with a state-mandated program or
service enacted after January 1, 1973, which the court has determined
that the local agency or school district has failed to comply with
prior to such order.
2206. "Costs mandated by the federal government" means any
increased costs mandated specifically by the federal government upon
a local agency or school district after January 1, 1973, in order to
comply with requirements of federal statute or regulation. "Costs
mandated by the federal government" includes costs resulting from
enactment of a state law or regulation where failure to enact such
law or regulation to meet specific federal program or service
requirements would result in substantial monetary penalties or loss
of funds to public or private persons in the state. "Costs mandated
by the federal government" does not include costs which are
specifically reimbursed or funded by the federal or state government
or programs or services which may be implemented at the option of the
state, local agency, or school district.
2206.5. "Costs mandated by the voters" means any increased costs
expressly mandated upon a local agency or school district after
September 2, 1975, by any statute or any amendment to the State
Constitution adopted or enacted pursuant to the approval of a
statewide ballot measure by the voters. "Costs mandated by the voters"
does not include costs which are specifically reimbursed or funded
by the terms of such ballot measure.
2208. "County" means any chartered or general law county. "County"
includes a city and county.
2208.5. "School district" means any school district, community
college district, or county superintendent of schools.
2209. "Executive order" means any order, plan, requirement, rule or
regulation issued:
(a) By the Governor, or
(b) By any officer or official serving at the pleasure of the
Governor, or
(c) By any agency, department, board or commission of state
government; provided that the term "executive order" shall not
include any order, plan, requirement, rule or regulation issued by
the State Water Resources Control Board or by any regional water
quality control board pursuant to Division 7 (commencing with Section
13000) of the Water Code.
It is the intent of the Legislature that the State Water Resources
Control Board and regional water quality control boards will not
adopt enforcement orders against publicly owned dischargers which
mandate major waste water treatment facility construction costs
unless federal financial assistance and state financial assistance
pursuant to the Clean Water Bond Act of 1970 and 1974, is
simultaneously made available.
"Major" means either a new treatment facility or an addition to an
existing facility, the cost of which is in excess of 20 percent of
the cost of replacing the facility.
2210. "Law enacted after January 1, 1973," means any statute
enacted by the Legislature after January 1, 1973.
2211. "Local agency" means any city, county, special district,
authority or other political subdivision of the state.
2212. "Percentage change in the cost of living" means the
percentage change from April 1 of the prior year to April 1 of the
current year in the California Consumer Price Index for all items, as
determined by the California Department of Industrial Relations.
2213. "Property tax rate" means any rate of tax or assessment which
is levied per unit of assessed value of property. "Property tax rate"
includes any rate or assessment which is levied on the value of land
only, as well as any rate or assessment which is levied on the value
of land and improvements.
2214. "Sales tax exemption" means any provision which causes a
reduction in revenue to a city or county under Part 1.5 (commencing
with Section 7200) of Division 2.
2215. "Special district" means any agency of the state for the
local performance of governmental or proprietary functions within
limited boundaries. "Special district" includes a county service
area, a maintenance district or area, an improvement district or
improvement zone, or any other zone or area, formed for the purpose
of designating an area within which a property tax rate will be
levied to pay for a service or improvement benefiting that area.
"Special district" does not include a city, a county, a school
district or a community college district. "Special district" does not
include any agency which is not authorized by statute to levy a
property tax rate or receive an allocation of property tax revenues.
However, for the purpose of the allocation of property taxes pursuant
to Chapter 6 (commencing with Section 95) of Part 0.5, and
notwithstanding Section 2237, any special district authorized to levy
a property tax or receive an allocation of property tax by the
statute under which the district was formed shall be considered a
special district.
2216. County free libraries established pursuant to Chapter 2
(commencing with Section 27151) of Division 20 of the Education Code;
areas receiving county fire protection services pursuant to Section
25643 of the Government Code; and county road districts established
pursuant to Chapter 7 (commencing with Section 1550) of Division 2 of
the Streets and Highways Code, shall be considered "special
districts" for all purposes of this chapter.
2201. Unless the context otherwise requires, the definitions
contained in this article govern the construction of this chapter.
The definition of a word applies to any variants thereof; the
singular tense of a word includes the plural.
2202. "Ad valorem property taxation" means any source of revenue
derived from applying a property tax rate to the assessed value of
property.
2203. "City" means any city whether general law or charter, except
a city and county.
2204. "Classification of property" means any enumeration or
grouping of property by a statute which results in it being treated
differently from other property for purposes of taxation.
2205. "Costs mandated by the courts" means any increased costs
incurred by a local agency or school district in order to comply with
a final court order issued after January 1, 1973, or with a final
court order issued prior to July 1, 1972, if the costs incurred by a
local agency or school district as a result thereof are not incurred
until after June 30, 1973. "Costs mandated by the courts" do not
include (i) costs incurred as a result of a judgment in an eminent
domain or condemnation proceeding, (ii) costs incurred in order to
comply with a final court order mandating the specific performance,
or awarding damages as a result of nonperformance, of any contract or
agreement entered into after January 1, 1973, and (iii) costs
incurred as a result of a final court order which requires a local
agency or school district to comply with a state-mandated program or
service enacted after January 1, 1973, which the court has determined
that the local agency or school district has failed to comply with
prior to such order.
2206. "Costs mandated by the federal government" means any
increased costs mandated specifically by the federal government upon
a local agency or school district after January 1, 1973, in order to
comply with requirements of federal statute or regulation. "Costs
mandated by the federal government" includes costs resulting from
enactment of a state law or regulation where failure to enact such
law or regulation to meet specific federal program or service
requirements would result in substantial monetary penalties or loss
of funds to public or private persons in the state. "Costs mandated
by the federal government" does not include costs which are
specifically reimbursed or funded by the federal or state government
or programs or services which may be implemented at the option of the
state, local agency, or school district.
2206.5. "Costs mandated by the voters" means any increased costs
expressly mandated upon a local agency or school district after
September 2, 1975, by any statute or any amendment to the State
Constitution adopted or enacted pursuant to the approval of a
statewide ballot measure by the voters. "Costs mandated by the voters"
does not include costs which are specifically reimbursed or funded
by the terms of such ballot measure.
2208. "County" means any chartered or general law county. "County"
includes a city and county.
2208.5. "School district" means any school district, community
college district, or county superintendent of schools.
2209. "Executive order" means any order, plan, requirement, rule or
regulation issued:
(a) By the Governor, or
(b) By any officer or official serving at the pleasure of the
Governor, or
(c) By any agency, department, board or commission of state
government; provided that the term "executive order" shall not
include any order, plan, requirement, rule or regulation issued by
the State Water Resources Control Board or by any regional water
quality control board pursuant to Division 7 (commencing with Section
13000) of the Water Code.
It is the intent of the Legislature that the State Water Resources
Control Board and regional water quality control boards will not
adopt enforcement orders against publicly owned dischargers which
mandate major waste water treatment facility construction costs
unless federal financial assistance and state financial assistance
pursuant to the Clean Water Bond Act of 1970 and 1974, is
simultaneously made available.
"Major" means either a new treatment facility or an addition to an
existing facility, the cost of which is in excess of 20 percent of
the cost of replacing the facility.
2210. "Law enacted after January 1, 1973," means any statute
enacted by the Legislature after January 1, 1973.
2211. "Local agency" means any city, county, special district,
authority or other political subdivision of the state.
2212. "Percentage change in the cost of living" means the
percentage change from April 1 of the prior year to April 1 of the
current year in the California Consumer Price Index for all items, as
determined by the California Department of Industrial Relations.
2213. "Property tax rate" means any rate of tax or assessment which
is levied per unit of assessed value of property. "Property tax rate"
includes any rate or assessment which is levied on the value of land
only, as well as any rate or assessment which is levied on the value
of land and improvements.
2214. "Sales tax exemption" means any provision which causes a
reduction in revenue to a city or county under Part 1.5 (commencing
with Section 7200) of Division 2.
2215. "Special district" means any agency of the state for the
local performance of governmental or proprietary functions within
limited boundaries. "Special district" includes a county service
area, a maintenance district or area, an improvement district or
improvement zone, or any other zone or area, formed for the purpose
of designating an area within which a property tax rate will be
levied to pay for a service or improvement benefiting that area.
"Special district" does not include a city, a county, a school
district or a community college district. "Special district" does not
include any agency which is not authorized by statute to levy a
property tax rate or receive an allocation of property tax revenues.
However, for the purpose of the allocation of property taxes pursuant
to Chapter 6 (commencing with Section 95) of Part 0.5, and
notwithstanding Section 2237, any special district authorized to levy
a property tax or receive an allocation of property tax by the
statute under which the district was formed shall be considered a
special district.
2216. County free libraries established pursuant to Chapter 2
(commencing with Section 27151) of Division 20 of the Education Code;
areas receiving county fire protection services pursuant to Section
25643 of the Government Code; and county road districts established
pursuant to Chapter 7 (commencing with Section 1550) of Division 2 of
the Streets and Highways Code, shall be considered "special
districts" for all purposes of this chapter.
