Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Other Code Provisions

Education Code

TITLE 1. GENERAL EDUCATION CODE PROVISIONS

DIVISION 1. GENERAL EDUCATION CODE PROVISIONS

PART 9. FINANCE

CHAPTER 2. Local Taxation by School Districts and Community College Districts

Article 3. Disputed Revenues of School Districts

Section 14240

14240. Impounding disputed revenues; release. The county auditor may impound the disputed revenues of school district or community college district taxes, upon secured or unsecured property, levied and collected in the 1954–1955 fiscal year, and thereafter, whenever, pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code, a claim or action is filed for the return of those revenues, or the taxes have been paid under protest. The county auditor may continue to impound the revenues until the final disposition of the claim or action. If, under the final disposition, it is determined that the taxes were properly levied against the property, the auditor shall release the revenues to the school district or community college district, and the auditor shall thereupon immediately notify, in writing, the Superintendent of Public Instruction or board of governors, as the case may be, of the release.

History.—Added by Stats. 1976, Ch. 1010, in effect January 1, 1977, operative April 1, 1977. Stats. 1985, Ch. 106, effective January 1, 1986, substituted "of" for "," after "Section 5096)" and after "Part 9" in first sentence; substituted "those" or "the" for "such" throughout the section; and substituted "the auditor" for "he" after "college district, and", added "," after "board of governors", and substituted "," for "and the State Controller" after "as the case may be." in second sentence.