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

Chapter 8. Boundaries*

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

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.

54900.1. Tax or assessment levying authority. The tax or assessment levying authority as used in this chapter shall be the governmental body required to levy taxes or assessments by the principal act of the city or district as defined in Section 56065.

History.—Added by Stats. 1971, p. 3515, in effect March 4, 1972. Stats. 1986, Ch. 1019, effective January 1, 1987, substituted "Section 56065" for "Section 56063 of this code" after "defined in".

54901. Contents. (a) The statement shall be in the form required by the Board of Equalization and include a certified copy of the ordinance or resolution ordering the creation of or change in boundary of the city, district or zone thereof, a legal description of said boundaries and a map or plat indicating the boundaries.

(b) If the proceedings require the executive officer of a local agency formation commission to execute a certificate of completion of proceedings, the statement shall set forth the effective date of the proceeding. The statement shall also specify whether or not the affected property will be taxed for any existing bonded indebtedness or contractual obligations, and specify the change associated with cash affected agency.

(c) For changes of organization or reorganizations which include the incorporation of, annexation to, or detachment from a city, the statement shall also include the estimated population of the affected territory and include a map or plat showing limiting addresses on streets within the affected territory.

History.—Stats. 1953, p. 1877, in effect September 9, 1953, added "of the district newly utilizing the regular city or county assessment roll or." Stats. 1963, p. 1024, in effect September 20, 1963, added the words "and its special zones" and "or zones." Stats. 1971, p. 3516, in effect March 4, 1972, substantially revised this section increasing the scope of the statement's contents. Stats. 1973, Ch. 842, p. 1506, in effect January 1, 1974, substituted that shown after "also" in the last sentence for "set forth any terms or conditions imposed in the proceedings". Stats. 1978, Ch. 76, in effect April 7, 1978, in the first sentence after the word "ordering" deleted the following phrase: "the utilization of the regular city and county assessment roll,". In the second sentence after "require" deleted the following phrase: "the filing of any document with the Secretary of State" and "on which such filing was accomplished.," and the following inserted: "executive officer of a local agency formation commission to execute a certificate of completion of proceedings," and "of execution of the certificate of completion." In the last sentence "taxes" changed to "taxed". Stats. 1992, Ch. 491, in effect January 1, 1993, lettered the former first sentence as subdivision (a) and the former second and third sentences as subdivision (b); added "be in the form . . . Equalization and" after "The statement shall" in subdivision (a); added "effective" after "set forth the" and substituted "the proceedings" for "execution of the certificate of completion" after "date of" in the first sentence, and added ", and specify the change associated with each affected agency" after "contractual obligations" in the second sentence, of subdivision (b); and added subdivision (c).

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

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54902. Time for filing. On or before December 1 of the year immediately preceding the year in which the assessments or taxes are to be levied, the statement shall be filed with the auditor of each levying county, and the statement and the map or plat shall be filed with each assessor whose roll is used for the levy and with the State Board of Equalization in Sacramento.

History.—Stats. 1964, p. 309 (First Extra Session), in effect August 22, 1964, substituted "January" for "February." Stats. 1967, p. 2362, in effect November 8, 1967, added "in Sacramento." Stats. 1994, Ch. 229, in effect January 1, 1995, substituted "December 1 of . . . preceding the year" for "January 1st of the year" after "On or before". Stats. 1995, Ch. 497, in effect January 1, 1996, added "shall be filed with the auditor of each levying county, and the statement" after "statement".

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

54902.1. Untimely filing. In the event that any statement, map or plat required by this chapter is filed after the deadline specified in Section 54902, the provisions of Section 54903 shall apply to the territory described in such statement, map or plat and the boundary changes indicated therein shall not be effective for tax or assessment purposes for the fiscal year beginning on the following July 1.

Any city or district, or zone thereof, to which this section applies may borrow an amount of money equivalent to the anticipated tax revenue which would have been collected during such fiscal year within the territory described in the statement, map or plat, if such statement, map or plat had been filed on or before the deadline specified in Section 54902.

During succeeding fiscal years a tax or assessment may be levied by, or on behalf of, any city or district, or zone thereof, in order to repay such borrowed funds, including the cost of interest charges connected therewith. The tax shall be levied, after notice of the intent to levy the tax to the State Board of Equalization in such time and manner as prescribed by the board, only on that property described in the statement, map or plat. Such an amount of money may be raised during a single fiscal year or, at the discretion of the affected local agency, a portion of such amount may be raised in each of several fiscal years. The tax or assessment rate authorized by this section shall be in addition to any maximum property tax rate established pursuant to Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of the Revenue and Taxation Code.

History.—Added by Stats. 1974, Ch. 868, p. 1858, in effect January 1, 1975.

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

54902.2. Election to become revenue district. Notwithstanding any other provision of law, whenever a taxing agency elects to become a revenue district within the meaning of Section 122 of the Revenue and Taxation Code or elects to utilize the regular city assessment roll, it shall do so by the adoption of a resolution to that effect. The clerk of the legislative body of such district shall file a certified copy of such resolution, together with the statements as required by this chapter, with each assessor whose roll is to be used for the levy of assessment or taxes and with the State Board of Equalization in Sacramento.

History.—Added by Stats. 1978, Ch. 76, in effect April 7, 1978.

54902.5. Schedule of fees. (a) Notwithstanding Section 6103, the State Board of Equalization shall establish a schedule of fees for filing and processing the statements and maps or plats that are required to be filed with the board pursuant to Section 54902.

(1) The schedule shall not include any fee that exceeds the reasonably anticipated cost to the board of performing the work to which the fee relates, or an amount equal to 25 percent of the anticipated total tax revenue that will be collected by the city or district during the first full fiscal year, beginning on July 1, that the boundary changes are effective, as determined by the county auditor, whichever amount is less.

(2) For purposes of this subdivision, "anticipated total tax revenue" means the tax revenues that will be allocated to the city or district from all property located within the boundaries of the city or district, including the area affected by the boundary change.

(b) The city, district, or executive officer of a local agency formation commission, forwarding the statement to the tax or assessment levying authority for filing pursuant to Section 54900, shall accompany the statement with the necessary fee for transmittal to the board. However, with respect to a newly created city or district, no fee shall be required until the time that the city or district receives its first revenues.

History.—Added by Stats. 1971, p. 2152, in effect March 4, 1972, operative on January 1, 1972. Stats. 1972, p. 663, in effect March 7, 1973, added the second sentence. Stats 1978, Ch. 512, in effect January 1, 1979, in the first sentence deleted the words "of equalization" after the work "board"; and also put lower case letters on the words "state" and "board". In the third sentence between the word "district" and the word "forwarding" added the phrase "or executive officer of a local agency formation commission,"; and also added the language beginning with the words "except that with respect to a newly created city or district, no fee shall be required until such time as the city or district receives its first revenues." after the words "state board". Stats. 1985, Ch. 985, effective January 1, 1986, in first sentence deleted "the provisions of" after "Notwithstanding", and substituted "State Board of Equalization" for "state board" after "6103, the", and deleted "state" after "filed with the" in first sentence; "such" before "schedule", substituted "board" for "State Board of Equalization", added ", or an amount equal to . . . whichever amount is less" after "the fee relates", in second sentence; and deleted "state" after "transmittal to the" in the third sentence. Stats. 1997, Ch. 940 (SB 1105), lettered the first sentence as subdivision (a), numbered the former second sentence as paragraph (1) and added paragraph (2) therein; lettered the former third sentence as subdivision (b), and substituted "board. However" for "board; except that" after "transmittal to the", and substituted "such time as" for "the time that" therein. Stats. 1998, Ch. 485 (AB 2803), in effect January 1, 1999, substituted "that" for "which" after "plats" in the first sentence, substituted "that" for "which" after the first "fee" in the first sentence of paragraph (1) , and deleted "the term" after "subdivision," in the first sentence of paragraph (2) of subdivision (a).

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54903. Failure to file. The creation of any city, district or zone thereof or the change in its boundaries is not effective for assessment or taxation purposes nor shall the tax or the special assessment levy of a district previously levying and collecting taxes or special assessments based on its own assessment be carried on a city or county assessment roll unless the statement and map or plat is filed pursuant to this chapter.

History.—Stats. 1953, p. 1877, in effect September 9, 1953, added language beginning "nor shall" and ending "assessment roll"; substituted "chapter" for "article." Stats. 1963, p. 1024, in effect September 20, 1963, added the words "or zone thereof."

Assessment void.—Allegations in the complaint that the statement and map were never filed prima facie show that the tax assessment was void. Southwest Exploration Company v. Orange County, 44 Cal.2d 549.

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

54903.1. Filing with Superintendent of Public Instruction. When a statement of the creation or change of boundaries of a school district and a map or plat thereof is required to be filed with the State Board of Equalization, the authority required to file the statement and map or plat shall, at the same time, file a copy of the statement and map or plat with the Superintendent of Public Instruction and the county superintendent of schools of the county in which the school district is located.

History.—Added by Stats. 1949, p. 485, in effect October 1, 1949. Stats. 1957, p. 2199, in effect September 11, 1957, added "and the county superintendent of schools of the county in which the school district is located."

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

54904. Nonapplication of chapter. This chapter does not apply to sanitary districts organized, consolidated, or whose boundaries are changed, pursuant to Part 1 of Division 6 of the Health and Safety Code if the district levies and collects taxes based upon its own assessment without taking advantage of Sections 6780 to 6787 of the Health and Safety Code.

54905. Nonapplication of chapter. This chapter does not apply to any community facilities district organized pursuant to the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5) if the district does not provide for the collection of special taxes by reference to tax rate areas.

History.—Added by Stats. 1987, Ch. 1440, in effect January 1, 1988.

54906. Nonapplication of chapter. This chapter does not apply to any zones within a permanent road division created pursuant to Section 1162.6 of the Streets and Highways Code, where the zones are formed for a specific permanent road project.

History.—Added by Stats. 1999, Ch. 269 (SB 614), in effect January 1, 2000.

54914. Municipal sewer assessment districts. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

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54915. Fire protection districts. Notwithstanding Sections 54902 and 54903, any change in the boundaries of a fire protection district formed or operating under Part 2.7 (commencing with Section 13801) of Division 12 of the Health and Safety Code as the result of an annexation to a city, the proceedings for which were completed in 1972, and as the result of the withdrawal of territory of the district by action taken prior to March 1, 1973, pursuant to Section 13952 of the Health and Safety Code, by the city council of a city to which such territory has been annexed shall be effective for assessment and taxation purposes for the 1973 74 fiscal year if the required statements and map or plat is filed on or before March 1, 1973.

The district from which the territory has been withdrawn shall have no power to furnish fire protection services to such territory on or after July 1, 1973, and no taxes shall be levied by or on behalf of the district on any property in such territory in order to furnish fire protection services to such territory on or after July 1, 1973.

History.—Added by Stats. 1973, Ch. 37, p. 57, in effect May 10, 1973.

54915.5. Fire protection districts. Notwithstanding the provisions of Section 54902, 54902.1, or 54903, the approval of any formation of a fire protection district by the voters at an election held on June 8, 1982, shall be effective for assessment and taxation purposes for the 1982 83 fiscal year if the required statements and map or plat are filed on or before July 15, 1982.

History.—Added by Stats. 1982, Ch. 319, in effect June 29, 1982.

Note.—Section 3 of Stats. 1982, Ch. 319, provided that no appropriation is made and no reimbursement is required by this act.

54916. County service areas for park, recreation or parkway facilities. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

54916.5. County service areas for fire protection and emergency medical services. Notwithstanding the provisions of Section 54902, 54902.1, or 54903, any county service area which is formed for the purpose of providing fire protection and emergency medical services, the formation of which is completed on March 3, 1982, shall be effective for assessment and taxation purposes for the 1982 83 fiscal year if the required statements and map or plat are filed on or before March 17, 1982.

History.—Added by Stats. 1982, Ch. 319, in effect June 29, 1982.

Note.—Section 3 of Stats. 1982, Ch. 319, provided that no appropriation is made and no reimbursement is required by this act.

54917. County street lighting maintenance districts. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

54918. County service areas for construction of swimming pools. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

54919. County service areas for sewer maintenance. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

54920. Annexation to county sewer maintenance district. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

54921. School districts. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

54922. Recreation and park districts. [Repealed by Stats. 1983, Ch. 101, in effect January 1, 1984.]

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