Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

Stats. 1987, Ch. 1378

Stats. 1987, Ch. 1378An act relating to Local Government, and declaring the urgency thereof, to take effect immediately.

Section 2. Assessment; Shasta Dam Area Public Utility District. Notwithstanding Sections 54902, 54902.1, and 54903 of the Government Code, any annexation to the Shasta Dam Area Public Utility District for use as a wastewater treatment plant, which was approved by the local agency formation commission on April 11, 1979, and adopted by resolution by the district on August 1, 1979, shall be effective for assessment and taxation purposes for the 19797–80 fiscal year, if the statement and map or plat required by Sections 54900 and 54901 of the Government Code were filed with the State Board of Equalization on or before May 26, 1981.

All or any portion of any property tax, penalty, or costs shall be cancelled by the auditor on order of the board of supervisors if it was levied or charged by the County of Shasta on the property annexed by the Shasta Dam Area Public Utility District for the 19797–80, 19807–81, and 19817–82 fiscal years.

Sec. 3. Legislative finding. The Legislature finds and declares that Section 2 of this act is necessary since special facts and circumstances applicable to the Shasta Dam Area Public Utility District, and not generally applicable, make the accomplishment of this purpose impossible by any general law. Through an administrative oversight, the district did not file the required statement and map or plat until on or about May 26, 1981. The property was, at all times during this period, used for district purposes and thereby eligible for exemption, if properly claimed. The Legislature further finds and declares that this is the only property so involved, that the purpose of this act is impossible to accomplish by any general law, and that a special statute within the meaning of Section 16 of Article IV of the California Constitution applicable only to the Shasta Dam Area Public Utility District is therefore necessary.

Sec. 4. Urgency statute. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:

In order to remedy an administrative oversight and remove the Shasta Dam Area Public Utility District's erroneous liability for back taxes as quickly as possible, it is necessary that this act take effect immediately.

History.—Enacted by Stats. 1987, Ch. 1378, in effect September 29, 1987.