Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Other Code Provisions
Streets and Highways Code
DIVISION 2. COUNTY HIGHWAYS
CHAPTER 8. Highway Funds
Article 4. Apportionment of Road District Funds*
* The provisions of this article, except as otherwise noted, were adopted by Stats. 1935, p. 344, in effect September 15, 1935.
1650. Unencumbered funds of road district. For the purposes of this article, the unencumbered funds of the district are the sum of all money, uncollected taxes, and other uncollected accounts belonging to or due to such district, in excess of an amount sufficient to pay all claims and accounts against the district, including both claims and accounts lawfully payable from the funds of such district on the date of annexation or incorporation, and claims and accounts which will become payable from such funds by reason of lawful contracts in force on that date.
1651. Incorporated territory to be noted on assessors' maps. Whenever any territory is included in any city, either at the original incorporation of such city, or by subsequent annexation thereto, and such territory constitutes all or part of a road district, the county surveyor or, in a county not having a county surveyor, the officer having similar duties and authority, shall indicate on the map books of the county assessor the property incorporated or annexed.
1652. Assessor to ascertain assessed value of incorporated property. The assessor shall then ascertain from his records the assessed value of such incorporated or annexed property on the lien date and shall certify to the county auditor such value thus ascertained.
History.—Stats. 1966, p. 682 (First Extra Session), in effect October 6, 1966, substituted "lien date" for "first Monday of the preceding March at 12 o'clock noon."
1653. Division of road funds. The auditor shall then calculate the proportion that the assessed value, on the preceding lien date of the property annexed or incorporated bears to the total assessed value, as of that day, of all the property in the district from which the annexation or incorporation was made. He shall prepare a claim in favor of the city, to be allowed by the board of supervisors and paid by warrant on the treasurer, for that part of the unencumbered funds of the district which bears the same proportion to the whole of such unencumbered funds as the assessed value of the property annexed or incorporated bears to the total assessed value of all the property in the district from which the annexation or incorporation was made.
History.—Stats. 1966, p. 682 (First Extra Session), in effect October 6, 1966, substituted "preceding lien date" for "first Monday in the preceding March at 12 o'clock noon", and deleted "and hour" following "as of that day" in the first sentence.
1654. City to repay tax on incorporated portion. Such city shall repay to the county its proportion of all taxes for highway purposes on the annexed or incorporated portion of such district which are subsequently refunded or canceled. The money paid to such city, pursuant to this article, shall be expended for highway purposes only.