Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Additional Government Code Provisions

Provisions Relating to the Filing of Statements on the Creation of a New District or a Change in a District's Boundary

Chapter 8. Boundaries*

Section 54900

54900. Statement; filing required. When there is a change in boundaries (1) of a city, (2) of a district, or special zone thereof, within a city the tax levy of which is carried on the regular city assessment roll, or (3) of a district, or special zone thereof, the tax or special assessment levy of which is carried on the regular county assessment roll, or when a city or any district, or special zone thereof, is created the tax or special assessment levy of which is carried on the regular county assessment roll, or when a district previously levying and collecting taxes or special assessments based upon its own assessment utilizes the regular city or county assessment roll, the tax or assessment levying authority of the city or district shall file or cause to be filed a statement of the creation or change, or of the exterior boundaries of the district and the special zones therein newly utilizing the regular city or county assessment roll. The city or district shall prepare the statement and forward it to the tax or assessment levying authority for filing.

Any filing as required by this section by the executive officer of a local agency formation commission pursuant to Section 57204 shall be deemed to satisfy the requirements of this chapter.

History.—Stats. 1951, p. 3096, in effect September 22, 1951, reworded section which formerly applied to "a city or district authorized to levy and collect property taxes or assessments according to the value assessed by the county or city assessor or State Board of Equalization and whose levy is carried on the regular county assessment roll." Stats. 1953, p. 1877, in effect September 9, 1953, added "or when a district previously levying and collecting taxes or special assessments based upon its own assessment utilizes the regular city or county assessment roll" and "or of the exterior boundaries of the district newly utilizing the regular city or county assessment roll." Stats. 1963, p. 1023, in effect September 20, 1963, added "or special zone thereof" whenever appearing. Stats. 1965, p. 177, in effect September 17, 1965, added the second sentence. Stats. 1978, Ch. 76, p. 209, in effect April 7, 1978, added the second paragraph. Stats. 1986, Ch. 1019, effective January 1, 1987, deleted "such" after "or any", added "the tax or special assessment levy of which is carried on the regular county assessment roll" after "created", and substituted "the" for "such" after "statement of" in the first sentence of the first paragraph; and deleted "such" after "Any", added "as required by this section" after "filing", and substituted "Section 57204" for "Section 35356, subdivision (d) of Section 54797.2, or Section 56457" after "pursuant to" in the second paragraph.

Note.—For supplemental acts to this section, see "General Law Provisions" this volume.

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 318, in effect October 1, 1949.