Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 6. Allocation of Property Tax Revenue

Article 2. Basic Revenue Allocations

Section 96.52

96.52. Santa Barbara County Fire District allocations. Notwith-standing any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara for the Carpinteria-Summerland Fire Protection District, the Montecito Fire Protection District, and the Orcutt Fire Protection District for the 1993–94 fiscal year through and including the 1996–97 fiscal year shall be deemed correct. However, commencing with the 1997–98 fiscal year, property tax apportionment factors applied in allocating property tax revenue for these fire protection districts in the County of Santa Barbara shall be determined on the basis of apportionment factors for prior fiscal years that have been corrected or adjusted as would be required in the absence of the preceding sentence.

History.—Added by Stats. 1999, Ch. 567 (AB 236), in effect January 1, 2000.

Note.—Section 4 of Stats. 1999, Ch. 567 (AB 236) provided that the Legislature finds and declares that special laws are necessary and that general laws cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the uniquely severe and retroactive fiscal difficulties and disruptions that will be suffered by the Los Altos County Fire Protection District, the Santa Clara County Central Fire Protection District, the Saratoga Fire Protection District, the South Santa Clara County Fire District, the Carpinteria-Summerland Fire Protection District, the Montecito Fire Protection District, and the Orcutt Fire Protection District if this act does not become operative.