Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
General Law Provisions
Supplemental Acts to the Revenue and Taxation Code
Stats. 1990, Ch. 59
Section 1. Legislative finding. The Legislature finds and declares that in 1988, proceedings began under the Cortese-Knox Local Government Reorganization Act of 1985 (Division 3 (commencing with Section 56000) of Title 5 of the Government Code) to incorporate the City of Diamond Bar. The Legislature further finds and declares that the process took an exceptional amount of time due to circumstances beyond the control of the affected parties, and that a relatively short extension of time from a deadline to file with the State Board of Equalization is necessary in order that the City of Diamond Bar not be denied its allocation of property taxes for the 19897–90 fiscal year.
Sec. 2. General statute cannot be made applicable. Due to the unique circumstances surrounding the incorporation of the City of Diamond Bar, the Legislature finds and declares that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution.
Sec. 3. Assessment; City of Diamond Bar. Notwithstanding the provisions of Sections 54902, 54902.1, and 54903 of the Government Code, the incorporation of the City of Diamond Bar shall be effective for assessment and taxation purposes for the 19897–90 fiscal year if the required statements and maps were filed with the State Board of Equalization on or before May 1, 1989.
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 that the City of Diamond Bar and its residents not be denied their allocation of property taxes for the 19897–90 fiscal year due to exceptional circumstances beyond the control of the parties, it is necessary that this act take immediate effect.
History.—Enacted by Stats. 1990, Ch. 59, in effect April 20, 1990.