Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

General Provisions

Section 37

37. Supplemental unsecured property tax levies. Notwithstanding any other provision of law, all interest and penalties owing due to late payment of supplemental unsecured property tax levies shall be canceled, if such payment is made by December 31, 1981.

Notwithstanding any other provision of law, all interest and penalties owing on the readjusted amount of any other tax resulting from supplemental unsecured property tax levies shall be canceled, if the payment of such readjusted tax is made by December 31, 1981.

As used in this section, "supplemental unsecured property tax levies" shall mean that amount of property tax levied by any city, county, city and county, and special district which is attributable to that portion of the property tax rate levied on the unsecured roll for the 1978–79 tax year, less the rate for voter-approved indebtedness, which is in excess of four dollars ($4) per one hundred dollars ($100) of assessed value.

As used in this section, "the readjusted amount of any other tax resulting from supplemental unsecured property tax levies" shall mean the difference in any other tax levy between the amount that would have been levied had Article XIII A applied to the 1978–79 unsecured property tax roll and the amount levied using the 1977–78 secured roll property tax rate.

History.—Added by Stats. 1981, Ch. 242, in effect July 21, 1981.

Note.—Section 12 of Stats. 1981, Ch. 242, provided that the Legislature finds and declares that Section 3 of this act is consistent with the intent of Section 7 of Article XIII of the Constitution which is to permit counties to consider costs and benefits and to exempt certain assessments of property where costs exceed benefits.

In the case of the 1978–79 unsecured roll, the assessed value of real property on the unsecured roll has already been determined in each county. The decision of the Supreme Court in Board of Supervisors of San Diego County v. Lonergan, 27 Cal.3d 855, and Roy E. Hanson, Jr. Mfg. v. County of Los Angeles, 27 Cal.3d 870, has been interpreted by some persons to require the reassessment of real property on the 1978–79 unsecured roll to value in accordance with Section 1 of Article XIII of the Constitution. The Legislature hereby declares that county assessors have provided data upon which the Legislature has relied, which indicate that the cost of the reevaluation would likely exceed the additional revenues that might be generated. Since it would be impossible to determine the cost/benefit on any individual parcel until after the costs are incurred, the Legislature believes it is consistent with the authority provided by Section 7 of Article XIII of the Constitution to provide an exemption to an aggregate reassessment in this very unusual situation.

Note.—Section 13 of Stats. 1981, Ch. 242, provided that no appropriation is made by this act. It is recognized, however, that a local agency or school district may pursue any remedies to obtain reimbursement available to it under Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of the Revenue and Taxation Code.