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Property Taxes Law Guide – Revision 2011
 

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code


Stats. 1983, Ch. 53

Stats. 1983, Ch. 53An act relating to local government, and declaring the urgency thereof, to take effect immediately.

Section 1. Allocation of property tax revenues; City of La Quinta.(a) Notwithstanding the provisions of Sections 54902 and 54903 of the Government Code, the incorporation of the City of La Quinta at the general election of April 6, 1982, shall be effective for purposes of the allocation of property tax revenues pursuant to Sections 96 through 99 of the Revenue and Taxation Code for the 19827–83 fiscal year if the statement and map or plat required by Section 54900 of the Government Code were filed on or before July 1, 1982; provided, however, that since the County of Riverside has provided municipal services to the city for the first six months of the fiscal year, the allocation of property tax revenues to the city for the 19827–83 fiscal year shall be in an amount equal to one-half the amount which it would otherwise be entitled to receive.

(b) Out of the property tax revenues which the county would otherwise allocate to the City of La Quinta for the 19827–83 fiscal year by reason of the enactment of subdivision (a), the county shall retain an amount sufficient to reimburse itself for its administrative costs incurred by reason of that subdivision.

Sec. 2. Allocation of property tax revenues; Contra Costa County School Districts. Notwithstanding the provisions of Sections 54902 and 54903 of the Government Code, the boundary changes approved by the voters at the election held in November 1982 for the transfer of territory (commonly referred to as the South Rossmoor area) in Contra Costa County from the San Ramon Valley Unified School District to the Walnut Creek School District and the Acalanes Union High School District shall be effective for purposes of the allocation of property tax revenues and for the imposition of property taxes for the 19837–84 fiscal year if the statement and map or plat required by Section 54900 of the Government Code are filed before July 1, 1983.

Sec. 3. Legislative finding. (a) The Legislature finds and declares that a special law is necessary and that a general law cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique circumstance of the City of La Quinta, which was incorporated on May 1, 1982. The Legislature finds, therefore, that this special act is necessary. The city was unable to file the statement and map or plat required by Section 54900 of the Government Code by January 1, 1982, as required by Section 54902 of that code in order to receive an allocation of property tax revenues for the 19827–83 fiscal year. The further unique circumstance in this case is that the County of Riverside provided services to the City of La Quinta for the first half of the 19827–83 fiscal year.

(b) In addition, all requirements for boundary changes made last November, except for filing the necessary documents with the State Board of Equalization, are complete for the transfer of territory from the San Ramon Valley Unified School District to the Walnut Creek School District and Acalanes Union High School District. This special act is necessary to rectify that situation and to enable residents of the territory transferred to be served by the proper school districts and to pay proper local property taxes.

Sec. 4. No appropriation. No appropriation is made and no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution or Section 2231 or 2234 of the Revenue and Taxation Code because the local agency or school district has the authority to levy service charges, fees, or assessments sufficient to pay for the program or level of service mandated by this act.

Sec. 5. 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 for the newly incorporated City of La Quinta to obtain funds to operate for the second half of the 19827–83 fiscal year and for the territory transfer from the San Ramon Valley Unified School District to the Walnut Creek School District and the Acalanes Union High School District to be effective for the 19837–84 fiscal year, it is necessary for this act to take effect immediately.

History.—Enacted by Stats. 1983, Ch. 53, in effect May 27, 1983.