Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

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Health and Safety Code

DIVISION 24. COMMUNITY REDEVELOPMENT AND HOUSING

PART 1. COMMUNITY REDEVELOPMENT LAW

Chapter 4. Redevelopment Procedures and Activities

Article 3. Selection of Project Area and Formulation of Preliminary Plans

Section 33327

33327. Transmittal of boundary statement. After receipt of any preliminary redevelopment plan pursuant to Section 33325, the agency shall transmit to the county auditor and county assessor of the county in which the proposed project is located, or to the officer or officers performing the functions of the auditor or assessor for any taxing agencies which, in levying or collecting its taxes, do not use the county assessment roll or do not collect its taxes through the county, to the legislative or governing bodies of local agencies which receive a portion of the property tax levied pursuant to Part 0.5 (commencing with Section 50) of the Revenue and Taxation Code and to the State Board of Equalization:

(a) A description of the boundaries of the project area.

(b) A statement that a plan for the redevelopment of the area is being prepared.

(c) A map indicating the boundaries of the project area.

In addition, the agency may include a listing, by tax rate area, of all parcels within the boundaries of the project area and the value used for each parcel on the secured property tax roll.

Thereafter, if the boundaries of the proposed project are changed, the agency shall notify the taxing officials and the State Board of Equalization within 30 days by transmitting a description and map indicating each boundary change made. The State Board of Equalization shall prescribe the format of the description of boundaries and statements, and the form, size, contents, and number of copies of the map required to be transmitted pursuant to this section.

History.—Added by Stats. 1967, Ch. 1242, p. 3014, in effect November 8, 1967. Stats 1976, Ch. 1337, p. 6062, in effect January 1, 1977, added "redevelopment" after "preliminary", and added "to the auditor and tax collector of the county in which the proposed project is located, or to the officer or officers performing the functions of the auditor or assessor for any taxing agencies which, in levying or collecting its taxes, do not use the county assessment roll or do not collect its taxes through the county, to the legislative or governing bodies of such taxing agencies, and to the State Board of Equalization" after "transmit" in the first sentence of the first paragraph; added "and the property outside the project area specified in subdivision (g) of Section 33328" after "area" in subsection (1); substituted subsection (3) for former subsection (3); and added "and the State Board of Equalization" after "officials" in the first sentence and added the second sentence to the second paragraph. Stats. 1977, Ch. 246, p. 1121, in effect January 1, 1978, added "assessor" after "auditor" in the first sentence of the first paragraph. Stats. 1978, Ch. 1112, in effect January 1, 1979, added "within 30 days" after "State Board of Equalization" in the first sentence of the second paragraph. Stats. 1981, Ch. 261, in effect January 1, 1982, added "which contains a provision for the division of taxes as permitted by Section 33670" after "Section 33325" in the first sentence of the first paragraph. Stats. 1982, Ch. 1465, in effect January 1, 1983, deleted

"which contains a provision for the division of taxes as permitted by Section 33670" after "33325" in the first sentence of the first paragraph, and deleted "and the property outside the project area specified in subdivision (g) of Section 33328" after "area" in subsections (1) and (3) thereof; deleted "such" after "each" in the second paragraph; and deleted "to increase the land within the project area" after "changed", substituted "the" for "such" after "notify", and deleted "such" after "each" in the first sentence of the third paragraph. Stats. 2006, Ch. 643 (SB 1196), in effect January 1, 2007, substituted "county auditor and county assessor" for "auditor, assessor, and tax collector" after "transmit to the" in the first sentence of the first paragraph and renumbered former subsections (a), (b), and (c) as subsections (1), (2), and (3), respectively.