Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code


Stats. 1978, Ch. 296

Stats. 1978, Ch. 296An act relating to school districts making an appropriation therefor, and declaring the urgency thereof, to take effect immediately.

Section 1. Formation of district. Notwithstanding Sections 54902, 54902.1, 54903, and 54903.1 of the Government Code, the formation of the Cotati-Rohnert Park Unified School District and the boundary change of the Calistoga Joint Unified School District shall be effective for assessment and taxation purposes for the 19787–79 fiscal year if each required statement and map or plot was filed with each assessor whose roll is used for the levy, with the State Board of Equalization in Sacramento, with the Superintendent of Public Instruction, and with the county superintendent of schools, on or before February 15, 1978.

Sec. 2. No reimbursement. Notwithstanding Section 2231 of the Revenue and Taxation Code, there shall be no reimbursement pursuant to that section nor shall there be any appropriation made by this act because this act is in accordance with the request of a local government entity or entities which desired legislative authority to act to carry out the program specified in this act.

Sec. 3. Unique circumstances. Due to the unique circumstances of the inadvertence of the Calistoga Joint Unified School District and the Cotati-Rohnert Park Unified School District, and the ambiguity concerning the specified filing deadline, the Legislature finds and declares that a general statute cannot be made applicable within the meaning of Article IV of the California Constitution.

Sec. 4. Effect date. This act shall remain in effect only until January 1, 1979, and as of that date is repealed.

Sec. 5. "Urgency statement." 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 concerning such necessity are:

In order that the assessment and taxation of property in the Cotati-Rohnert Park Unified School District and the Calistoga Joint Unified School District may take place in fiscal year 19787–79 as the voters or the board of supervisors approved, it is essential that this act take immediate effect.

History.—Enacted by Stats. 1978, Ch. 296, in effect June 27, 1978.