Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Government Code Provisions

Provisions Relating to Property Tax Relief

DIVISION 4. FISCAL AFFAIRS

PART 1. FUNDS FOR SUBVENTIONS

Chapter 1. Appropriations*

Section 16101

16101. Purpose. It is the purpose of this part to provide property tax relief to the citizens of this state, as undue reliance on the property tax to finance various functions of government has resulted in serious detriment to one segment of the taxpaying public. The subventions from the State General Fund required under this part will serve to partially equalize tax burdens among all citizens, and the state as a whole will benefit.

History.—Amended by Stats. 1972, p. 1997, in effect August 18, 1972, prior to being repealed and reenacted by Stats. 1972, p. 2953, in effect January 1, 1973.

* Unless otherwise noted, Chapter 1, originally composed of Sections 16100–16118, was enacted by Stats. 1969, p. 3114, operative July 1, 1970; repealed and reenacted by Stats. 1971 (First Extra Session) p. 4880, in effect December 8, 1971; amended in part by Stats. 1971 (First Extra Session) p. 5135, in effect December 30, 1971; and repealed and reenacted by Stats. 1972, p. 2953, in effect January 1, 1973.